2002 Minnesota Statutes

     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 in section 297B.025, subdivision 2. 

    HIST: 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