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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

  

                         Laws of Minnesota 1990 

                        CHAPTER 556-S.F.No. 1896 
           An act relating to health; exempting ambulances from 
          certain fees and excise taxes; regulating the 
          provision of special transportation services; 
          clarifying the definition of employee for workers' 
          compensation; allowing certain newly organized 
          hospital districts to elect not to participate in the 
          public employees retirement plan; amending Minnesota 
          Statutes 1988, sections 176.011, subdivision 9; 
          297A.25, by adding a subdivision; and 353.01, 
          subdivision 6; Minnesota Statutes 1989 Supplement, 
          sections 168.012, subdivision 1; 168.013, subdivision 
          1a; and 297B.03; proposing coding for new law in 
          Minnesota Statutes, chapter 174. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:  
     Section 1.  Minnesota Statutes 1989 Supplement, section 
168.012, subdivision 1, is amended to read: 
    Subdivision 1.  (a) The following vehicles are exempt from 
the provisions of this chapter requiring payment of tax and 
registration fees, except as provided in subdivision 1c:  
    (1) vehicles owned and used solely in the transaction of 
official business by representatives of foreign powers, by the 
federal government, the state, or any political subdivision; 
    (2) vehicles owned and used exclusively by educational 
institutions and used solely in the transportation of pupils to 
and from such institutions; 
    (3) vehicles owned by nonprofit charities and used 
exclusively to transport handicapped persons for educational 
purposes; 
    (4) vehicles owned and used by honorary consul or consul 
general of foreign governments; and 
    (5) ambulances owned by ambulance services licensed under 
section 144.802, the general appearance of which is unmistakable.
    (b) Vehicles owned by the federal government, municipal 
fire apparatus, police patrols and ambulances, the general 
appearance of which is unmistakable, shall not be required to 
register or display number plates.  
    (c) Unmarked vehicles used in general police work and arson 
investigations, and passenger automobiles, pickup trucks, and 
buses owned or operated by the department of corrections shall 
be registered and shall display appropriate license number 
plates which shall be furnished by the registrar at cost.  
Original and renewal applications for these license plates 
authorized for use in general police work and for use by the 
department of corrections must be accompanied by a certification 
signed by the appropriate chief of police if issued to a police 
vehicle, the appropriate sheriff if issued to a sheriff's 
vehicle, the commissioner of corrections if issued to a 
department of corrections vehicle, or the appropriate officer in 
charge if issued to a vehicle of any other law enforcement 
agency.  The certification must be on a form prescribed by the 
commissioner and state that the vehicle will be used exclusively 
for a purpose authorized by this section.  
     (d) Unmarked vehicles used by the department of revenue in 
conducting seizures or criminal investigations must be 
registered and must display passenger vehicle classification 
license number plates which shall be furnished at cost by the 
registrar.  Original and renewal applications for these 
passenger vehicle license plates must be accompanied by a 
certification signed by the commissioner of revenue.  The 
certification must be on a form prescribed by the commissioner 
and state that the vehicles will be used exclusively for the 
purposes authorized by this section. 
    (e) All other motor vehicles shall be registered and 
display tax exempt number plates which shall be furnished by the 
registrar at cost, except as provided in subdivision 1c.  All 
vehicles required to display tax exempt number plates shall have 
the name of the state department or public subdivision on the 
vehicle plainly displayed on both sides thereof in letters not 
less than 2-1/2 inches high and one-half inch wide; except that 
each state hospital and institution for the mentally ill and 
mentally retarded may have one vehicle without the required 
identification on the sides of the vehicle.  Such identification 
shall be in a color giving contrast with that of the part of the 
vehicle on which it is placed and shall endure throughout the 
term of the registration.  The identification must not be on a 
removable plate or placard and shall be kept clean and visible 
at all times; except that a removable plate or placard may be 
utilized on vehicles leased or loaned to a political subdivision.
    Sec. 2.  Minnesota Statutes 1989 Supplement, section 
168.013, subdivision 1a, is amended to read: 
    Subd. 1a.  [PASSENGER AUTOMOBILES; AMBULANCES; HEARSES.] 
(a) On passenger automobiles as defined in section 168.011, 
subdivision 7, ambulances, and hearses, except as otherwise 
provided, the tax shall be $10 plus an additional tax equal to 
1.25 percent of the base value.  
    (b) Subject to the classification provisions herein, "base 
value" means the manufacturer's suggested retail price of the 
vehicle including destination charge as reflected on the price 
listing affixed to the vehicle in conformity with United States 
Code, title 15, sections 1231 to 1233 (Public Law Number 85-506) 
or otherwise suggested 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. 
    (c) 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. 
    (d) The registrar shall classify every vehicle in its 
proper base value class as follows: 
                      FROM                   TO
                      $  0                $199.99
                       200                 399.99
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. 
    (e) The base value for purposes of this section shall be 
the middle point between the extremes of its class. 
    (f) The registrar shall establish the base value, when new, 
of every passenger automobile, ambulance 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 
tax on all previously registered vehicles shall be computed upon 
the base value thus determined taking into account the 
depreciation provisions of Extra Session Laws 1971, chapter 31. 
    (g) Except as provided in paragraph (h), the annual 
additional tax computed upon the base value as provided herein, 
during the first and second years of vehicle life shall be 
computed upon 100 percent of the base value; for the third and 
fourth years, 90 percent of such value; for the fifth and sixth 
years, 75 percent of such value; for the seventh year, 60 
percent of such value; for the eighth year, 40 percent of such 
value; for the ninth year, 30 percent of such value; for the 
tenth year, ten percent of such value; for the 11th and each 
succeeding year, the sum of $25.  
    In no event shall the annual additional tax be less than 
$25.  
    (h) The annual additional tax under paragraph (g) on a 
motor vehicle on which the first annual tax was paid before 
January 1, 1990, must not exceed the tax that was paid on that 
vehicle the year before. 
    Sec. 3.  [174.315] [APPROPRIATE USES OF SPECIAL 
TRANSPORTATION.] 
    Special transportation services shall not provide or offer 
transportation to persons who might reasonably require basic or 
advanced life support, as defined in section 144.804, while in 
the special transportation vehicle.  The commissioner of health 
shall investigate all complaints alleging violations of this 
section and shall report the results of the investigation to the 
commissioner of transportation.  The minimum penalty for a 
violation shall be revocation of the certificate issued under 
section 174.30, subdivision 4a. 
    Sec. 4.  Minnesota Statutes 1988, section 176.011, 
subdivision 9, is amended to read: 
    Subd. 9.  [EMPLOYEE.] "Employee" means any person who 
performs services for another for hire including the following: 
    (1) an alien; 
    (2) a minor; 
    (3) a sheriff, deputy sheriff, constable, marshal, police 
officer, firefighter, county highway engineer, and peace officer 
while engaged in the enforcement of peace or in the pursuit or 
capture of a person charged with or suspected of crime; 
    (4) a person requested or commanded to aid an officer in 
arresting or retaking a person who has escaped from lawful 
custody, or in executing legal process, in which cases, for 
purposes of calculating compensation under this chapter, the 
daily wage of the person shall be the prevailing wage for 
similar services performed by paid employees; 
     (5) a county assessor; 
     (6) an elected or appointed official of the state, or of a 
county, city, town, school district, or governmental subdivision 
in the state.  An officer of a political subdivision elected or 
appointed for a regular term of office, or to complete the 
unexpired portion of a regular term, shall be included only 
after the governing body of the political subdivision has 
adopted an ordinance or resolution to that effect; 
     (7) an executive officer of a corporation, except those 
executive officers excluded by section 176.041; 
     (8) a voluntary uncompensated worker, other than an inmate, 
rendering services in state institutions under the commissioners 
of human services and corrections similar to those of officers 
and employees of the institutions, and whose services have been 
accepted or contracted for by the commissioner of human services 
or corrections as authorized by law.  In the event of injury or 
death of the worker, the daily wage of the worker, for the 
purpose of calculating compensation under this chapter, shall be 
the usual wage paid at the time of the injury or death for 
similar services in institutions where the services are 
performed by paid employees; 
     (9) a voluntary uncompensated worker engaged in peace time 
in the civil defense program when ordered to training or other 
duty by the state or any political subdivision of it.  The daily 
wage of the worker, for the purpose of calculating compensation 
under this chapter, shall be the usual wage paid at the time of 
the injury or death for similar services performed by paid 
employees; 
     (10) a voluntary uncompensated worker participating in a 
program established by a county welfare board.  In the event of 
injury or death of the worker, the wage of the worker, for the 
purpose of calculating compensation under this chapter, shall be 
the usual wage paid in the county at the time of the injury or 
death for similar services performed by paid employees working a 
normal day and week; 
     (11) a voluntary uncompensated worker accepted by the 
commissioner of natural resources who is rendering services as a 
volunteer pursuant to section 84.089.  The daily wage of the 
worker for the purpose of calculating compensation under this 
chapter, shall be the usual wage paid at the time of injury or 
death for similar services performed by paid employees; 
     (12) a member of the military forces, as defined in section 
190.05, while in state active service, as defined in section 
190.05, subdivision 5a.  The daily wage of the member for the 
purpose of calculating compensation under this chapter shall be 
based on the member's usual earnings in civil life.  If there is 
no evidence of previous occupation or earning, the trier of fact 
shall consider the member's earnings as a member of the military 
forces; 
     (13) a voluntary uncompensated worker, accepted by the 
director of the Minnesota historical society, rendering services 
as a volunteer, pursuant to chapter 138.  The daily wage of the 
worker, for the purposes of calculating compensation under this 
chapter, shall be the usual wage paid at the time of injury or 
death for similar services performed by paid employees; 
     (14) a voluntary uncompensated worker, other than a 
student, who renders services at the Minnesota state academy for 
the deaf or the Minnesota state academy for the blind, and whose 
services have been accepted or contracted for by the state board 
of education, as authorized by law.  In the event of injury or 
death of the worker, the daily wage of the worker, for the 
purpose of calculating compensation under this chapter, shall be 
the usual wage paid at the time of the injury or death for 
similar services performed in institutions by paid employees; 
     (15) a voluntary uncompensated worker, other than a 
resident of the veterans home, who renders services at a 
Minnesota veterans home, and whose services have been accepted 
or contracted for by the commissioner of veterans affairs, as 
authorized by law.  In the event of injury or death of the 
worker, the daily wage of the worker, for the purpose of 
calculating compensation under this chapter, shall be the usual 
wage paid at the time of the injury or death for similar 
services performed in institutions by paid employees; 
     (16) a worker who renders in-home attendant care services 
to a physically handicapped person, and who is paid directly by 
the commissioner of human services for these services, shall be 
an employee of the state within the meaning of this subdivision, 
but for no other purpose; 
     (17) students enrolled in and regularly attending the 
medical school of the University of Minnesota in the graduate 
school program or the postgraduate program.  The students shall 
not be considered employees for any other purpose.  In the event 
of the student's injury or death, the weekly wage of the student 
for the purpose of calculating compensation under this chapter, 
shall be the annualized educational stipend awarded to the 
student, divided by 52 weeks.  The institution in which the 
student is enrolled shall be considered the "employer" for the 
limited purpose of determining responsibility for paying 
benefits under this chapter; 
     (18) a faculty member of the University of Minnesota 
employed for an academic year is also an employee for the period 
between that academic year and the succeeding academic year if: 
     (a) the member has a contract or reasonable assurance of a 
contract from the University of Minnesota for the succeeding 
academic year; and 
     (b) the personal injury for which compensation is sought 
arises out of and in the course of activities related to the 
faculty member's employment by the University of Minnesota; 
     (19) a worker who performs volunteer ambulance driver or 
attendant services is an employee of the political subdivision, 
nonprofit hospital, nonprofit corporation, or other entity for 
which the worker performs the services.  The daily wage of the 
worker for the purpose of calculating compensation under this 
chapter shall be the usual wage paid at the time of injury or 
death for similar services performed by paid employees; 
    (20) a voluntary uncompensated worker, accepted by the 
commissioner of administration, rendering services as a 
volunteer at the department of administration.  In the event of 
injury or death of the worker, the daily wage of the worker, for 
the purpose of calculating compensation under this chapter, 
shall be the usual wage paid at the time of the injury or death 
for similar services performed in institutions by paid 
employees; and 
    (21) a voluntary uncompensated worker rendering service 
directly to the pollution control agency.  The daily wage of the 
worker for the purpose of calculating compensation payable under 
this chapter is the usual going wage paid at the time of injury 
or death for similar services if the services are performed by 
paid employees.; and 
    (22) a voluntary uncompensated worker while volunteering 
services as a first responder or as a member of a law 
enforcement assistance organization while acting under the 
supervision and authority of a political subdivision.  The daily 
wage of the worker for the purpose of calculating compensation 
payable under this chapter is the usual going wage paid at the 
time of injury or death for similar services if the services are 
performed by paid employees. 
    If it is difficult to determine the daily wage as provided 
in this subdivision, the trier of fact may determine the wage 
upon which the compensation is payable. 
    Sec. 5.  Minnesota Statutes 1988, section 297A.25, is 
amended by adding a subdivision to read: 
    Subd. 44.  [AMBULANCES.] The lease of a motor vehicle for 
use as an ambulance by an ambulance service licensed under 
section 144.802 is exempt. 
    Sec. 6.  Minnesota Statutes 1989 Supplement, section 
297B.03, is amended to read:  
    297B.03 [EXEMPTIONS.] 
    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.25, 
subdivision 18.  
    (2) Purchase or use of any motor vehicle by any person who 
was a resident of another state 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.  
    (3) Purchase or use of any motor vehicle by any person 
making a valid election to be taxed under the provisions of 
section 297A.211.  
    (4) Purchase or use of any motor vehicle previously 
registered in the state of Minnesota by any corporation or 
partnership when such transfer constitutes a transfer within the 
meaning of section 351 or 721 of the Internal Revenue Code of 
1986, as amended through December 31, 1988.  
    (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 or motor vehicle excise 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.  
    (7) Purchase of a motor vehicle for use as an ambulance by 
an ambulance service licensed under section 144.802. 
    Sec. 7.  Minnesota Statutes 1988, section 353.01, 
subdivision 6, is amended to read: 
    Subd. 6.  [GOVERNMENTAL SUBDIVISION.] "Governmental 
subdivision" means a county, city, town, school district within 
this state, or a department or unit of state government, or any 
public body whose revenues are derived from taxation, fees, 
assessments or from other sources, but does not mean any 
municipal housing and redevelopment authority organized under 
the provisions of sections 469.001 to 469.047; or any port 
authority organized pursuant to sections 469.048 to 469.068; or 
any hospital district organized or reorganized prior to July 1, 
1975, pursuant to sections 447.31 to 447.37.  A hospital 
district organized or reorganized on or after July 1, 1975, 
whose employees are not enrolled and participating in the 
association, may elect to be excluded from the definition of 
governmental subdivision for purposes of this chapter.  To be 
excluded, the hospital district must notify the association in 
writing of its intent to be excluded. 
    Sec. 8.  [EFFECTIVE DATE.] 
    Section 7 is effective the day following final enactment.  
A hospital district that was organized or reorganized within one 
year prior to the effective date of section 7 and that files a 
written notice of its intent to be excluded within 60 days after 
the effective date of the section, but before its employees have 
become enrolled and participating in the public employee 
retirement association, is excluded from the definition of 
governmental entity retroactively to the date the hospital 
district was organized or reorganized. 
    Presented to the governor April 26, 1990 
    Signed by the governor May 3, 1990, 5:57 p.m.