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HF 324

as introduced - 89th Legislature (2015 - 2016) Posted on 01/22/2015 02:28pm

KEY: stricken = removed, old language. underscored = added, new language.



Version List Authors and Status

Bill Text Versions

Introduction Pdf Posted on 01/22/2015

Current Version - as introduced

A bill for an act
relating to transportation; amending motor vehicle registration tax for certain
vehicles;amending Minnesota Statutes 2014, section 168.013, subdivision 1a.


Section 1.

Minnesota Statutes 2014, section 168.013, subdivision 1a, is amended to read:

Subd. 1a.

Passenger automobile; hearse.

(a) On passenger automobiles as
defined in section 168.002, subdivision 24, and hearses, except as otherwise provided,
the tax shall be is:

(1) $10; plus

(2) an additional tax equal to 1.25 percent of the base value; plus

(3) a recoupment surcharge as provided in paragraph (j).

(b) Subject to the classification provisions herein, "base value" means the
manufacturer's suggested retail price of the vehicle including destination charge using list
price information published by the manufacturer or determined by the registrar if no
suggested retail price exists, and shall not include the cost of each accessory or item of
optional equipment separately added to the vehicle and the suggested retail price.

(c) If the manufacturer's list price information contains a single vehicle identification
number followed by various descriptions and suggested retail prices, the registrar shall
select from those listings only the lowest price for determining base value.

(d) If unable to determine the base value because the vehicle is specially constructed,
or for any other reason, the registrar may establish such value upon the cost price to the
purchaser or owner as evidenced by a certificate of cost but not including Minnesota sales
or use tax or any local sales or other local tax.

(e) The registrar shall classify every vehicle in its proper base value class as follows:

$ 199.99
$ 399.99

and thereafter a series of classes successively set in brackets having a spread of $200
consisting of such number of classes as will permit classification of all vehicles.

(f) The base value for purposes of this section shall be the middle point between
the extremes of its class.

(g) The registrar shall establish the base value, when new, of every passenger
automobile and hearse registered prior to the effective date of Extra Session Laws 1971,
chapter 31, using list price information published by the manufacturer or any nationally
recognized firm or association compiling such data for the automotive industry. If unable
to ascertain the base value of any registered vehicle in the foregoing manner, the registrar
may use any other available source or method. The registrar shall calculate tax using base
value information available to dealers and deputy registrars at the time the application for
registration is submitted. The tax on all previously registered vehicles shall be computed
upon the base value thus determined taking into account the depreciation provisions of
paragraph (h).

(h) The annual additional tax must be computed upon a percentage of the base value
as follows: during the first year of vehicle life, upon 100 percent of the base value; for the
second year, 90 percent of such value; for the third year, 80 percent of such value; for the
fourth year, 70 percent of such value; for the fifth year, 60 percent of such value; for the
sixth year, 50 percent of such value; for the seventh year, 40 percent of such value; for the
eighth year, 30 percent of such value; for the ninth year, 20 percent of such value; for the
tenth year, ten percent of such value; for the 11th and each succeeding year, the sum of $25.

(i) In no event shall the annual additional tax be less than $25.

(j) A recoupment surcharge is calculated as specified in the following surcharge
schedule. The fuel economy is the combined miles per gallon, or miles per gallon of
gasoline equivalent, as estimated by the United States Environmental Protection Agency for
the appropriate year, make, model, transmission, and engine configuration of the vehicle.

Surcharge Schedule
Fuel Economy
Surcharge Amount
(in dollars)
34 and below
61 and above

(k) For any vehicle previously registered in Minnesota and regardless of prior
vehicle ownership
, the annual additional tax total amount due under this subdivision
must not exceed the smallest total amount of annual additional tax previously paid or
due on the vehicle.


This section is effective the day following final enactment
and applies to taxes payable for a registration period starting on or after January 1, 2016.

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