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Minnesota Legislature

Office of the Revisor of Statutes

SF 1819

as introduced - 91st Legislature (2019 - 2020) Posted on 02/27/2019 04:23pm

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

Current Version - as introduced

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2.29

A bill for an act
relating to transportation; establishing a flat tax for vehicle registration; amending
Minnesota Statutes 2018, section 168.013, subdivision 1a.

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

Section 1.

Minnesota Statutes 2018, 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 is deleted text begin$10
plus an additional tax equal to 1.25 percent of the base value
deleted text endnew text begin $.......new text end.

deleted text begin (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.
deleted text end

deleted text begin (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.
deleted text end

deleted text begin (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.
deleted text end

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

deleted text begin FROM
deleted text end
deleted text begin TO
deleted text end
deleted text begin $
deleted text end
deleted text begin 0
deleted text end
deleted text begin $ 199.99
deleted text end
deleted text begin $
deleted text end
deleted text begin 200
deleted text end
deleted text begin $ 399.99
deleted text end

deleted text begin 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.
deleted text end

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

deleted text begin (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).
deleted text end

deleted text begin (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.
deleted text end

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

deleted text begin (j)deleted text endnew text begin (b)new text end For any vehicle previously registered in Minnesota and regardless of prior
ownership, the total amount due under this subdivision and subdivision 1m must not exceed
the smallest total amount previously paid or due on the vehicle.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2020.
new text end