2007 Minnesota Statutes

168.28 VEHICLES SUBJECT TO TAX; EXCEPTIONS.
Every motor vehicle (except those exempted in section 168.012, and except those which
are being towed upon the streets and highways and which shall not be deemed to be using the
streets and highways within the meaning of this section) shall be deemed to be one using the
public streets and highways and hence as such subject to taxation under this chapter if such motor
vehicle has since April 23, 1921, used such public streets or highways, or shall actually use them,
or if it shall come into the possession of an owner other than as a manufacturer, dealer, warehouse
operator, mortgagee or pledgee. New and unused motor vehicles in the possession of a dealer
solely for the purpose of sale, and used or secondhand motor vehicles which have not theretofore
used the public streets or highways of this state which are in the possession of a dealer solely
for the purpose of sale and which are duly listed as herein provided, shall not be deemed to be
vehicles using the public streets or highways. The driving or operating of a motor vehicle upon the
public streets or highways of this state by a motor vehicle dealer or any employee of such motor
vehicle dealer for demonstration purposes or for any purpose incident to the usual and customary
conduct and operation of the business in which licensed under section 168.27 to engage, or solely
for the purpose of moving it from points outside or within the state to the place of business or
storage of a licensed dealer within the state or solely for the purpose of moving it from the place of
business of a manufacturer, or licensed dealer within the state to the place of business or residence
of a purchaser outside the state, shall not be deemed to be using the public streets or highways in
the state within the meaning of this chapter or of the Constitution of the state of Minnesota, article
XIV, and shall not be held to make the motor vehicle subject to taxation under this chapter as one
using the public streets or highways, if during such driving or moving the dealer's plates herein
provided for shall be duly displayed upon such vehicle. Any dealer or distributor may register a
motor vehicle prior to its assessment or taxation as personal property, and pay the license fee and
tax thereon for the full calendar year as one using the public streets and highways, and thereafter
such vehicle shall be deemed to be one using the public streets and highways and shall not be
subject to assessment or taxation as personal property during the calendar year for which it is so
registered, whether or not such vehicle shall actually have used the streets or highways.
History: (2687) 1921 c 461 s 16; 1923 c 418 s 16; 1941 c 176 s 2; 1953 c 315 s 1; 1961 c
611 s 1; 1976 c 2 s 172; 1986 c 444; 1986 c 454 s 17