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SF 1149

1st Engrossment - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Rtf

Current Version - 1st Engrossment

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A bill for an act
 relating to relating to taxes; requiring certain registrations for off-highway
motorcycles and off-road vehicles; amending Minnesota Statutes 2006, sections
84.788, by adding a subdivision; 84.798, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2006, section 84.788, is amended by adding a
subdivision to read:


new text begin Subd. 12. new text end

new text begin Proof of sales tax payment. new text end

new text begin A person applying for initial registration of
an off-highway motorcycle must provide a purchaser's certificate, showing a complete
description of the off-highway motorcycle, the seller's name and address, the full purchase
price of the off-highway motorcycle, and the trade-in allowance, if any. The certificate
must include information showing either (1) that the sales and use tax under chapter 297A
was paid or (2) the purchase was exempt from tax under chapter 297A. The commissioner
of public safety, in consultation with the commissioner of natural resources and the
commissioner of revenue, shall prescribe the form of the certificate.
 new text end

new text begin The certificate is not required if the applicant provides a receipt, invoice, or
other document that shows the off-highway motorcycle was purchased from a retailer
maintaining a place of business in this state as defined in section new text begin 297A.66, subdivision 1new text end .
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for registrations after June 30, 2007.
 new text end

Sec. 2.

Minnesota Statutes 2006, section 84.798, is amended by adding a subdivision
to read:


new text begin Subd. 11. new text end

new text begin Proof of sales tax payment. new text end

new text begin A person applying for initial registration of
an off-road vehicle must provide a purchaser's certificate, showing a complete description
of the off-road vehicle, the seller's name and address, the full purchase price of the off-road
vehicle, and the trade-in allowance, if any. The certificate must include information
showing either (1) that the sales and use tax under chapter 297A was paid or (2) the
purchase was exempt from tax under chapter 297A. The commissioner of public safety, in
consultation with the commissioner of natural resources and the commissioner of revenue,
shall prescribe the form of the certificate.
 new text end

new text begin The certificate is not required if the applicant provides a receipt, invoice, or other
document that shows the off-road vehicle was purchased from a retailer maintaining a
place of business in this state as defined in section new text begin 297A.66, subdivision 1new text end .
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for registrations after June 30, 2007.
 new text end