SF 224

2nd Engrossment - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to motor vehicles; providing for biennial 
  1.3             payment of tax on certain towed recreational vehicles 
  1.4             and trailers; amending Minnesota Statutes 1994, 
  1.5             section 168.013, subdivisions 1d and 1g. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 168.013, 
  1.8   subdivision 1d, is amended to read: 
  1.9      Subd. 1d.  [TRAILERS.] On trailers the annual tax is based 
  1.10  on total gross weight and is 30 percent of the Minnesota base 
  1.11  rate prescribed in subdivision 1e, when the gross weight is 
  1.12  15,000 pounds or less, and when the gross weight of a trailer is 
  1.13  more than 15,000 pounds, the tax for the first eight years of 
  1.14  vehicle life is 100 percent of the tax imposed in the Minnesota 
  1.15  base rate schedule, and during the ninth and succeeding years of 
  1.16  vehicle life the tax is 75 percent of the Minnesota base rate 
  1.17  prescribed by subdivision 1e, but in no event less than $5, 
  1.18  provided, that the tax on trailers with a total gross weight of 
  1.19  3,000 6,000 pounds or less is payable biennially.  
  1.20     Farm trailers with a gross weight in excess of 10,000 
  1.21  pounds and as described in section 168.011, subdivision 17, are 
  1.22  taxed as farm trucks as prescribed in subdivision 1c. 
  1.23     Sec. 2.  Minnesota Statutes 1994, section 168.013, 
  1.24  subdivision 1g, is amended to read: 
  1.25     Subd. 1g.  [RECREATIONAL VEHICLES.] (a) Self-propelled 
  2.1   recreational vehicles shall be separately licensed and taxed 
  2.2   annually on the basis of total gross weight and the tax shall be 
  2.3   graduated according to the Minnesota base rate schedule 
  2.4   prescribed in subdivision 1e, but in no event less than $20, 
  2.5   except as otherwise provided in this subdivision.  
  2.6      (b) For all self-propelled recreational vehicles, the tax 
  2.7   for the ninth and succeeding years of vehicle life shall be 75 
  2.8   percent of the tax imposed in the Minnesota base rate schedule.  
  2.9      (c) Towed recreational vehicles shall be separately 
  2.10  licensed and taxed annually on the basis of total gross weight 
  2.11  at 30 percent of the Minnesota base rate prescribed in 
  2.12  subdivision 1e but in no event less than $5, provided that the 
  2.13  tax on towed recreational vehicles with a total gross weight of 
  2.14  6,000 pounds or less is payable biennially. 
  2.15     (d) Notwithstanding any law to the contrary, all trailers 
  2.16  and semitrailers taxed pursuant to this section shall be exempt 
  2.17  from any wheelage tax now or hereafter imposed by any political 
  2.18  subdivision or political subdivisions.