297B.02 TAX IMPOSED.
Subdivision 1. Rate.
There is imposed an excise tax at the rate provided in chapter 297A on
the purchase price of any motor vehicle purchased or acquired, either in or outside of the state of
Minnesota, which is required to be registered under the laws of this state.
The excise tax is also imposed on the purchase price of motor vehicles purchased or acquired
on Indian reservations when the tribal council has entered into a sales tax on motor vehicles
refund agreement with the state of Minnesota.
Subd. 2. In lieu tax for older passenger automobile.
In lieu of the tax imposed in
subdivision 1, there is imposed a tax of $10 on the purchase price of any passenger automobile
described in section
297B.025, subdivision 1
Subd. 3. In lieu tax for collector vehicle.
In lieu of the tax imposed in subdivision 1, there is
imposed a tax of $90 on the purchase price of a passenger automobile or a fire truck described
297B.025, subdivision 2
History: 1971 c 853 s 2; Ex1971 c 31 art 1 s 9; 3Sp1982 c 1 art 6 s 5; 1983 c 342 art 6 s
10; 1Sp1985 c 14 art 2 s 11; 1988 c 636 s 13,14; 1989 c 277 art 1 s 21; 1994 c 587 art 2 s
21; 1995 c 264 art 2 s 35