Minnesota Legislature
SF 1227
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Current Version - as introduced
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A bill for an act
relating to taxation; exempting certain hybrid
vehicles from the motor vehicle sales tax; amending
Minnesota Statutes 2004, sections 297B.01, by adding a
subdivision; 297B.03.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 297B.01, is
amended by adding a subdivision to read:
new text begin Subd. 10.new text end
new text begin Fuel-efficient motor vehicle.new text end
new text begin (a) A
"fuel-efficient motor vehicle" is a passenger automobile, as
defined in section 168.011, subdivision 7, that has an unloaded
weight, as defined in section 168.011, subdivision 15, of not
more than 6,000 pounds that achieves a city fuel economy, as
measured by the Environmental Protection Agency, within the
following guidelines:
new text end
new text begin
(1) for a passenger automobile, except a pickup truck, with
an unloaded weight of:
new text end
new text begin
(i) 0 to 1,750 pounds, a city fuel economy of at least 67.8
miles per gallon;
new text end
new text begin
(ii) 1,751 to 2,000 pounds, a city fuel economy of at least
59.4 miles per gallon;
new text end
new text begin
(iii) 2,001 to 2,250 pounds, a city fuel economy of at
least 52.8 miles per gallon;
new text end
new text begin
(iv) 2,251 to 2,500 pounds, a city fuel economy of at least
47.6 miles per gallon;
new text end
new text begin
(v) 2,501 to 2,750 pounds, a city fuel economy of at least
43.2 miles per gallon;
new text end
new text begin
(vi) 2,751 to 3,000 pounds, a city fuel economy of at least
39.6 miles per gallon;
new text end
new text begin
(vii) 3,001 to 3,500 pounds, a city fuel economy of at
least 33.9 miles per gallon;
new text end
new text begin
(viii) 3,501 to 4,000 pounds, a city fuel economy of at
least 29.7 miles per gallon;
new text end
new text begin
(ix) 4,001 to 4,500 pounds, a city fuel economy of at least
26.4 miles per gallon;
new text end
new text begin
(x) 4,501 to 5,000 pounds, a city fuel economy of at least
23.9 miles per gallon;
new text end
new text begin
(xi) 5,001 to 5,500 pounds, a city fuel economy of at least
21.6 miles per gallon; and
new text end
new text begin
(xii) 5,501 to 6,000 pounds, a city fuel economy of at
least 19.8 miles per gallon;
new text end
new text begin
(2) for a pickup truck classified as a passenger automobile
with an unloaded weight of:
new text end
new text begin
(i) 0 to 1,750 pounds, a city fuel economy of at least 59.1
miles per gallon;
new text end
new text begin
(ii) 1,751 to 2,000 pounds, a city fuel economy of at least
52.8 miles per gallon;
new text end
new text begin
(iii) 2,001 to 2,250 pounds, a city fuel economy of at
least 47.7 miles per gallon;
new text end
new text begin
(iv) 2,251 to 2,500 pounds, a city fuel economy of at least
43.5 miles per gallon;
new text end
new text begin
(v) 2,501 to 2,750 pounds, a city fuel economy of at least
40.2 miles per gallon;
new text end
new text begin
(vi) 2,751 to 3,000 pounds, a city fuel economy of at least
37.35 miles per gallon;
new text end
new text begin
(vii) 3,001 to 3,500 pounds, a city fuel economy of at
least 32.7 miles per gallon;
new text end
new text begin
(viii) 3,501 to 4,000 pounds, a city fuel economy of at
least 29.1 miles per gallon;
new text end
new text begin
(ix) 4,001 to 4,500 pounds, a city fuel economy of at least
26.4 miles per gallon;
new text end
new text begin
(x) 4,501 to 5,000 pounds, a city fuel economy of at least
24.2 miles per gallon;
new text end
new text begin
(xi) 5,001 to 5,500 pounds, a city fuel economy of at least
22.2 miles per gallon; and
new text end
new text begin
(xii) 5,501 to 6,000 pounds, a city fuel economy of at
least 20.6 miles per gallon.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
transfers made after June 30, 2005, and before July 1, 2009.
new text end
Sec. 2.
Minnesota Statutes 2004, section 297B.03, is
amended to read:
297B.03 EXEMPTIONS.
new text begin
(a) new text end There is specifically exempted from the provisions of
this chapter and from computation of the amount of tax imposed
by it the following:
(1) purchase or use, including use under a lease purchase
agreement or installment sales contract made pursuant to section
465.71, of any motor vehicle by the United States and its
agencies and instrumentalities and by any person described in
and subject to the conditions provided in section 297A.67,
subdivision 11;
(2) purchase or use of any motor vehicle by any person who
was a resident of another state or country at the time of the
purchase and who subsequently becomes a resident of Minnesota,
provided the purchase occurred more than 60 days prior to the
date such person began residing in the state of Minnesota and
the motor vehicle was registered in the person's name in the
other state or country;
(3) purchase or use of any motor vehicle by any person
making a valid election to be taxed under the provisions of
section 297A.90;
(4) purchase or use of any motor vehicle previously
registered in the state of Minnesota when such transfer
constitutes a transfer within the meaning of section 118, 331,
332, 336, 337, 338, 351, 355, 368, 721, 731, 1031, 1033, or
1563(a) of the Internal Revenue Code of 1986, as amended through
December 31, 1999;
(5) purchase or use of any vehicle owned by a resident of
another state and leased to a Minnesota-based private or
for-hire carrier for regular use in the transportation of
persons or property in interstate commerce provided the vehicle
is titled in the state of the owner or secured party, and that
state does not impose a sales tax or sales tax on motor vehicles
used in interstate commerce;
(6) purchase or use of a motor vehicle by a private
nonprofit or public educational institution for use as an
instructional aid in automotive training programs operated by
the institution. "Automotive training programs" includes motor
vehicle body and mechanical repair courses but does not include
driver education programs;
(7) purchase of a motor vehicle for use as an ambulance by
an ambulance service licensed under section 144E.10;
(8) purchase of a motor vehicle by or for a public library,
as defined in section 134.001, subdivision 2, as a bookmobile or
library delivery vehicle;
(9) purchase of a ready-mixed concrete truck;
(10) purchase or use of a motor vehicle by a town for use
exclusively for road maintenance, including snowplows and dump
trucks, but not including automobiles, vans, or pickup trucks;
(11) purchase or use of a motor vehicle by a corporation,
society, association, foundation, or institution organized and
operated exclusively for charitable, religious, or educational
purposes, except a public school, university, or library, but
only if the vehicle is:
(i) a truck, as defined in section 168.011, a bus, as
defined in section 168.011, or a passenger automobile, as
defined in section 168.011, if the automobile is designed and
used for carrying more than nine persons including the driver;
and
(ii) intended to be used primarily to transport tangible
personal property or individuals, other than employees, to whom
the organization provides service in performing its charitable,
religious, or educational purpose;
(12) purchase of a motor vehicle for use by a transit
provider exclusively to provide transit service is exempt if the
transit provider is either (i) receiving financial assistance or
reimbursement under section 174.24 or 473.384, or (ii) operating
under section 174.29, 473.388, or 473.405;
(13) purchase or use of a motor vehicle by a qualified
business, as defined in section 469.310, located in a job
opportunity building zone, if the motor vehicle is principally
garaged in the job opportunity building zone and is primarily
used as part of or in direct support of the person's operations
carried on in the job opportunity building zone. The exemption
under this clause applies to sales, if the purchase was made and
delivery received during the duration of the job opportunity
building zone. The exemption under this clause also applies to
any local sales and use taxnew text begin ;
new text end
new text begin
(14) purchase or use after June 30, 2005, and before July
1, 2009, of a hybrid motor vehiclenew text end .
new text begin
(b) For purposes of paragraph (a), clause (14), "hybrid
vehicle" means a fuel-efficient vehicle as defined in section
297B.01, subdivision 10, which:
new text end
new text begin
(1) draws propulsion energy from onboard sources which are
both an internal combustion or heat engine using consumable fuel
and a rechargeable energy storage system; and
new text end
new text begin
(2) has received a certificate that the vehicle meets or
exceeds the Bin 5 Tier II emission level established in
regulation prescribed by the administrator of the United States
Environmental Protection Agency under section 202(i) of the
federal Clean Air Act.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
transfers made after June 30, 2005, and before July 1, 2009.
new text end