Minnesota Legislature
HF 3207
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 03/07/2006 |
Current Version - as introduced
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A bill for an act
relating to taxes; exempting certain motor vehicle rentals from certain taxes
and fees; amending Minnesota Statutes 2005 Supplement, section 297A.64,
subdivision 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2005 Supplement, section 297A.64, subdivision 4,
is amended to read:
Subd. 4.
Exemptions.
(a) The tax and the fee imposed by this section do not apply
to a lease or rental of (1) a vehicle to be used by the lessee to provide a licensed taxi
service; (2) a hearse or limousine used in connection with a burial or funeral service; deleted text begin ordeleted text end
(3) a van designed or adapted primarily for transporting property rather than passengersnew text begin ;
or (4) a vehicle under a car sharing agreement where the lessee is registered as a member
in a car sharing organization that allows leasing on an hourly basisnew text end . The tax and the fee
imposed under this section do not apply when the lease or rental of a vehicle is exempt
from the tax imposed under section 297A.62, subdivision 1.
(b) The lessor may elect not to charge the fee imposed in subdivision 2 if in the
previous calendar year the lessor had no more than 20 vehicles available for lease that
would have been subject to tax under this section, or no more than $50,000 in gross
receipts that would have been subject to tax under this section.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for leases made after June 30, 2006.
new text end