2002 Minnesota Statutes

     297B.03 Exemptions. 

    There is specifically exempted from the provisions of this 
 chapter and from computation of the amount of tax imposed by it 
 the following:  

    (1) purchase or use, including use under a lease purchase 
 agreement or installment sales contract made pursuant to section 
 465.71, of any motor vehicle by the United States and its 
 agencies and instrumentalities and by any person described in 
 and subject to the conditions provided in section 297A.67, 
 subdivision 11; 

    (2) purchase or use of any motor vehicle by any person who 
 was a resident of another state or country at the time of the 
 purchase and who subsequently becomes a resident of Minnesota, 
 provided the purchase occurred more than 60 days prior to the 
 date such person began residing in the state of Minnesota and 
 the motor vehicle was registered in the person's name in the 
 other state or country; 

    (3) purchase or use of any motor vehicle by any person 
 making a valid election to be taxed under the provisions of 
 section 297A.90; 

    (4) purchase or use of any motor vehicle previously 
 registered in the state of Minnesota when such transfer 
 constitutes a transfer within the meaning of section 118, 331, 
 332, 336, 337, 338, 351, 355, 368, 721, 731, 1031, 1033, or 
 1563(a) of the Internal Revenue Code of 1986, as amended through 
 December 31, 1999; 

    (5) purchase or use of any vehicle owned by a resident of 
 another state and leased to a Minnesota based private or for 
 hire carrier for regular use in the transportation of persons or 
 property in interstate commerce provided the vehicle is titled 
 in the state of the owner or secured party, and that state does 
 not impose a sales tax or sales tax on motor vehicles used in 
 interstate commerce; 

    (6) purchase or use of a motor vehicle by a private 
 nonprofit or public educational institution for use as an 
 instructional aid in automotive training programs operated by 
 the institution.  "Automotive training programs" includes motor 
 vehicle body and mechanical repair courses but does not include 
 driver education programs; 

    (7) purchase of a motor vehicle for use as an ambulance by 
 an ambulance service licensed under section 144E.10; 

    (8) purchase of a motor vehicle by or for a public library, 
 as defined in section 134.001, subdivision 2, as a bookmobile or 
 library delivery vehicle; 

    (9) purchase of a ready-mixed concrete truck; 

    (10) purchase or use of a motor vehicle by a town for use 
 exclusively for road maintenance, including snowplows and dump 
 trucks, but not including automobiles, vans, or pickup trucks; 

    (11) purchase or use of a motor vehicle by a corporation, 
 society, association, foundation, or institution organized and 
 operated exclusively for charitable, religious, or educational 
 purposes, except a public school, university, or library, but 
 only if the vehicle is: 

    (i) a truck, as defined in section 168.011, a bus, as 
 defined in section 168.011, or a passenger automobile, as 
 defined in section 168.011, if the automobile is designed and 
 used for carrying more than nine persons including the driver; 
 and 

    (ii) intended to be used primarily to transport tangible 
 personal property or individuals, other than employees, to whom 
 the organization provides service in performing its charitable, 
 religious, or educational purpose; 

    (12) purchase of a motor vehicle for use by a transit 
 provider exclusively to provide transit service is exempt if the 
 transit provider is either (i) receiving financial assistance or 
 reimbursement under section 174.24 or 473.384, or (ii) operating 
 under section 174.29, 473.388, or 473.405. 

    HIST: 1971 c 853 s 3; Ex1971 c 31 art 1 s 10; art 5 s 2; 1975 
 c 262 s 1; 1982 c 523 art 15 s 3; 1983 c 327 s 15; 1984 c 502 
 art 6 s 9; 1Sp1985 c 14 art 2 s 13; 1986 c 444; 1987 c 268 art 4 
 s 21; 1988 c 719 art 10 s 18; 1989 c 277 art 1 s 23; 1990 c 556 
 s 6; 1993 c 375 art 1 s 6; 1994 c 587 art 2 s 17,21; 1997 c 31 
 art 2 s 48; 1997 c 199 s 14; 1998 c 389 art 8 s 21; 2000 c 418 
 art 1 s 44; 2000 c 490 art 8 s 20; 1Sp2001 c 5 art 7 s 55; art 
 12 s 85