1.1 	A bill for an act
1.2 	relating to relating to taxes; requiring certain registrations for off-highway 
1.3 	motorcycles and off-road vehicles; amending Minnesota Statutes 2006, sections 
1.4 	84.788, by adding a subdivision; 84.798, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 84.788, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 12.Proof of sales tax payment. A person applying for initial registration of 
1.9 	an off-highway motorcycle must provide a purchaser's certificate, showing a complete 
1.10 	description of the off-highway motorcycle, the seller's name and address, the full purchase 
1.11 	price of the off-highway motorcycle, and the trade-in allowance, if any. The certificate 
1.12 	must include information showing either (1) that the sales and use tax under chapter 297A 
1.13 	was paid or (2) the purchase was exempt from tax under chapter 297A. The commissioner 
1.14 	of public safety, in consultation with the commissioner of natural resources and the 
1.15 	commissioner of revenue, shall prescribe the form of the certificate.
1.16 	The certificate is not required if the applicant provides a receipt, invoice, or 
1.17 	other document that shows the off-highway motorcycle was purchased from a retailer 
1.18 	maintaining a place of business in this state as defined in section 297A.66, subdivision 1.

1.19 	EFFECTIVE DATE. This section is effective for registrations after June 30, 2007.

1.20 	Sec. 2. Minnesota Statutes 2006, section 84.798, is amended by adding a subdivision 
1.21 	to read:
1.22 		Subd. 11.Proof of sales tax payment. A person applying for initial registration of 
1.23 	an off-road vehicle must provide a purchaser's certificate, showing a complete description 
2.1 	of the off-road vehicle, the seller's name and address, the full purchase price of the off-road 
2.2 	vehicle, and the trade-in allowance, if any. The certificate must include information 
2.3 	showing either (1) that the sales and use tax under chapter 297A was paid or (2) the 
2.4 	purchase was exempt from tax under chapter 297A. The commissioner of public safety, in 
2.5 	consultation with the commissioner of natural resources and the commissioner of revenue, 
2.6 	shall prescribe the form of the certificate.
2.7 	The certificate is not required if the applicant provides a receipt, invoice, or other 
2.8 	document that shows the off-road vehicle was purchased from a retailer maintaining a 
2.9 	place of business in this state as defined in section 297A.66, subdivision 1.

2.10 	EFFECTIVE DATE. This section is effective for registrations after June 30, 2007.