1997 Minnesota Statutes

     297A.255 Aircraft; payment of taxes prior to 
  registration and licensing. 

    Subdivision 1.  Notwithstanding the provisions of section 
 297A.25, subdivision 12, no aircraft shall be registered or 
 licensed in this state unless the applicant presents proof that 
 the sales or use tax imposed by this chapter has been paid or 
 that said transaction is exempt from the imposition of the sales 
 and use tax under that chapter.  

    Subd. 2.  In the case of an aircraft purchased from a 
 dealer holding a valid sales and use tax permit provided for by 
 this chapter, the applicant shall present proof that the tax has 
 been paid to such dealer.  

    Subd. 3.  In the case of aircraft purchased from persons 
 who are not the holder of valid sales and use tax permits under 
 this chapter, the purchaser shall pay the tax to the department 
 of revenue prior to registering or licensing such aircraft 
 within this state.  The commissioner of revenue shall issue a 
 certificate stating that the sales and use tax in respect to the 
 transaction has been paid.  

    Subd. 4.  In the case of the purchase of an aircraft that 
 is exempt under this chapter, the commissioner shall issue a 
 certificate that no sales or use tax is due and owing in respect 
 to such transaction.  

    Subd. 5.  There is specifically exempted from the 
 provisions of this chapter the purchase or use of aircraft 
 previously registered in the state of Minnesota by a corporation 
 or partnership when the transfer constitutes a transfer within 
 the meaning of section 351 or 721 of the Internal Revenue Code 
 of 1986, as amended through December 31, 1989. 

    HIST: 1973 c 476 s 1; 1973 c 582 s 3; 1986 c 444; 1990 c 480 
 art 4 s 7; 1991 c 291 art 8 s 21