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SF 2032

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/07/2025 09:21 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Version List SF2032 Authors and Status
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A bill for an act
 relating to transportation; authorizing counties to levy a wheelage tax up to $35;
making technical corrections; amending Minnesota Statutes 2024, section 163.051,
subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 163.051, subdivision 1, is amended to read:


Subdivision 1.

Tax authorized.

(a) Except as provided in paragraph (c), the board of
commissioners of each county is authorized to levy by resolution a wheelage tax at the rate
specified in paragraph (b)deleted text begin ,deleted text end on each motor vehicle that is kept in deleted text begin suchdeleted text end new text begin thenew text end county when not
in operation and that is subject to annual registration and taxation under chapter 168. The
board may provide by resolution for collection of the wheelage tax by county officialsnew text begin ,new text end or
deleted text begin itdeleted text end new text begin the boardnew text end may request that the tax be collected by the state registrar of motor vehicles.
The state registrar of motor vehicles deleted text begin shalldeleted text end new text begin mustnew text end collect deleted text begin suchdeleted text end new text begin thenew text end tax on behalf of the countynew text begin ,new text end
if requested, as provided in subdivision 2.

(b) The wheelage tax under this section is at the rate of up to deleted text begin $20deleted text end new text begin $35new text end per year, in any
increment of a whole dollar, as specified by each county that authorizes the tax.

(c) The following vehicles are exempt from the wheelage tax:

(1) motorcycles, as defined in section 169.011, subdivision 44;

(2) motorized bicycles, as defined in section 169.011, subdivision 45;

(3) motorized foot scooters, as defined in section 169.011, subdivision 46; and

(4) vehicles that meet the requirements under section 168.012, subdivision 13.

(d) For any county that authorized the tax prior to May 24, 2013, the wheelage tax
continues at the rate provided under paragraph (b).