1.1 	A bill for an act
1.2 	relating to motor vehicles; providing tax exemptions for emergency response 
1.3 	vehicles and repair parts;amending Minnesota Statutes 2006, sections 168.012, 
1.4 	subdivision 1; 296A.07, subdivision 4; 297A.67, subdivision 28.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 168.012, subdivision 1, is amended to read:
1.7 		Subdivision 1.Vehicles exempt from tax, fees, or plate display. (a) The following 
1.8 	vehicles are exempt from the provisions of this chapter requiring payment of tax and 
1.9 	registration fees, except as provided in subdivision 1c:
1.10 	(1) vehicles owned and used solely in the transaction of official business by the 
1.11 	federal government, the state, or any political subdivision;
1.12 	(2) vehicles owned and used exclusively by educational institutions and used solely 
1.13 	in the transportation of pupils to and from those institutions;
1.14 	(3) vehicles used solely in driver education programs at nonpublic high schools;
1.15 	(4) vehicles owned by nonprofit charities and used exclusively to transport disabled 
1.16 	persons for charitable, religious, or educational purposes;
1.17 	(5) ~~ambulances~~vehicles owned by ambulance services licensed under section 
1.18 	144E.10~~, the general appearance of which is unmistakable~~ that are equipped and 
1.19 	specifically intended for emergency response or providing ambulance service; and
1.20 	(6) vehicles owned by a commercial driving school licensed under section 171.34, 
1.21 	or an employee of a commercial driving school licensed under section 171.34, and the 
1.22 	vehicle is used exclusively for driver education and training.
2.1 	(b) Vehicles owned by the federal government, municipal fire apparatuses including 
2.2 	fire-suppression support vehicles, police patrols, and ambulances, the general appearance 
2.3 	of which is unmistakable, are not required to register or display number plates.
2.4 	(c) Unmarked vehicles used in general police work, liquor investigations, or arson 
2.5 	investigations, and passenger automobiles, pickup trucks, and buses owned or operated by 
2.6 	the Department of Corrections, must be registered and must display appropriate license 
2.7 	number plates, furnished by the registrar at cost. Original and renewal applications for 
2.8 	these license plates authorized for use in general police work and for use by the Department 
2.9 	of Corrections must be accompanied by a certification signed by the appropriate chief of 
2.10 	police if issued to a police vehicle, the appropriate sheriff if issued to a sheriff's vehicle, 
2.11 	the commissioner of corrections if issued to a Department of Corrections vehicle, or the 
2.12 	appropriate officer in charge if issued to a vehicle of any other law enforcement agency. 
2.13 	The certification must be on a form prescribed by the commissioner and state that the 
2.14 	vehicle will be used exclusively for a purpose authorized by this section.
2.15 	(d) Unmarked vehicles used by the Departments of Revenue and Labor and Industry, 
2.16 	fraud unit, in conducting seizures or criminal investigations must be registered and must 
2.17 	display passenger vehicle classification license number plates, furnished at cost by the 
2.18 	registrar. Original and renewal applications for these passenger vehicle license plates 
2.19 	must be accompanied by a certification signed by the commissioner of revenue or the 
2.20 	commissioner of labor and industry. The certification must be on a form prescribed by 
2.21 	the commissioner and state that the vehicles will be used exclusively for the purposes 
2.22 	authorized by this section.
2.23 	(e) Unmarked vehicles used by the Division of Disease Prevention and Control of the 
2.24 	Department of Health must be registered and must display passenger vehicle classification 
2.25 	license number plates. These plates must be furnished at cost by the registrar. Original 
2.26 	and renewal applications for these passenger vehicle license plates must be accompanied 
2.27 	by a certification signed by the commissioner of health. The certification must be on a 
2.28 	form prescribed by the commissioner and state that the vehicles will be used exclusively 
2.29 	for the official duties of the Division of Disease Prevention and Control.
2.30 	(f) Unmarked vehicles used by staff of the Gambling Control Board in gambling 
2.31 	investigations and reviews must be registered and must display passenger vehicle 
2.32 	classification license number plates. These plates must be furnished at cost by the 
2.33 	registrar. Original and renewal applications for these passenger vehicle license plates must 
2.34 	be accompanied by a certification signed by the board chair. The certification must be on a 
2.35 	form prescribed by the commissioner and state that the vehicles will be used exclusively 
2.36 	for the official duties of the Gambling Control Board.
3.1 	(g) All other motor vehicles must be registered and display tax-exempt number 
3.2 	plates, furnished by the registrar at cost, except as provided in subdivision 1c. All 
3.3 	vehicles required to display tax-exempt number plates must have the name of the state 
3.4 	department or political subdivision, nonpublic high school operating a driver education 
3.5 	program, or licensed commercial driving school, plainly displayed on both sides of the 
3.6 	vehicle; except that each state hospital and institution for persons who are mentally ill 
3.7 	and developmentally disabled may have one vehicle without the required identification 
3.8 	on the sides of the vehicle, and county social service agencies may have vehicles used 
3.9 	for child and vulnerable adult protective services without the required identification on 
3.10 	the sides of the vehicle. This identification must be in a color giving contrast with that 
3.11 	of the part of the vehicle on which it is placed and must endure throughout the term of 
3.12 	the registration. The identification must not be on a removable plate or placard and must 
3.13 	be kept clean and visible at all times; except that a removable plate or placard may be 
3.14 	utilized on vehicles leased or loaned to a political subdivision or to a nonpublic high 
3.15 	school driver education program.

3.16 	EFFECTIVE DATE. This section is effective for registrations and renewals after 
3.17 	June 30, 2007.

3.18 	Sec. 2. Minnesota Statutes 2006, section 296A.07, subdivision 4, is amended to read:
3.19 		Subd. 4.Exemptions. The provisions of subdivision 1 do not apply to gasoline 
3.20 	purchased by:
3.21 	(1) a transit system or transit provider receiving financial assistance or 
3.22 	reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384; or 
3.23 	(2) an ambulance service licensed under chapter 144E for use in ambulances and 
3.24 	other emergency response vehicles.

3.25 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
3.26 	June 30, 2007.

3.27 	Sec. 3. Minnesota Statutes 2006, section 297A.67, subdivision 28, is amended to read:
3.28 		Subd. 28.Ambulance supplies, parts, and equipment. The following sales to or 
3.29 	use by an ambulance service licensed under section 144E.10 are exempt: 
3.30 	(1) supplies and equipment used to provide medical care; and
3.31 	(2) repair and replacement parts for ambulances and vehicles equipped and 
3.32 	specifically intended for emergency response.

4.1 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
4.2 	June 30, 2007.