1999 Minnesota Statutes

     297A.211 Common carriers as retailers. 

    Subdivision 1.  Every person, as defined in this chapter, 
 who is engaged in interstate for-hire transportation of tangible 
 personal property or passengers by motor vehicle may at their 
 option, under rules prescribed by the commissioner, register as 
 retailers and pay the taxes imposed by this chapter in 
 accordance with this section.  Any taxes paid under this section 
 are deemed use taxes, except local sales taxes when no 
 corresponding local use tax is imposed.  Persons referred to 
 herein are:  (1) persons possessing a certificate or permit or 
 having completed a registration process that authorizes for-hire 
 transportation of property or passengers from the United States 
 Department of Transportation, the transportation regulation 
 board, or the department of transportation; or (2) persons 
 transporting commodities defined as "exempt" in for-hire 
 transportation in interstate commerce; or (3) persons who, 
 pursuant to contracts with persons described in clause (1) or 
 (2) above, transport tangible personal property in interstate 
 commerce.  Persons qualifying under clauses (2) and (3) must 
 maintain on a current basis the same type of mileage records 
 that are required by persons specified in clause (1) by the 
 United States Department of Transportation.  Persons who in the 
 course of their business are transporting solely their own goods 
 in interstate commerce may also register as retailers pursuant 
 to rules prescribed by the commissioner and pay the taxes 
 imposed by this chapter in accordance with this section.  

    Subd. 2.  (a) Such persons, when properly registered as 
 retailers, may make purchases in this state, or import property 
 into this state, without payment of the sales or use taxes 
 imposed by this chapter at the time of purchase or importation, 
 provided that such purchases or importations come within the 
 provisions of this section and are made in strict compliance 
 with the rules of the commissioner. 

    (b) Any person described in subdivision 1 may elect to pay 
 directly to the commissioner any sales or use tax that may be 
 due under this chapter for the acquisition of mobile 
 transportation equipment and parts and accessories attached or 
 to be attached to such equipment registered under section 
 168.187. 

    (c) The total cost of such equipment and parts and 
 accessories attached or to be attached to such equipment shall 
 be multiplied by a fraction, the numerator of which is the 
 Minnesota mileage as reported on the current pro rata 
 application provided for in section 168.187 and the denominator 
 is the total mileage reported on the current pro rata 
 registration application.  The amount so determined shall be 
 multiplied by the tax rate to disclose the tax due. 

 In computing the tax under this section "sales price" does not 
 include the amount of any tax, except any manufacturer's or 
 importer's excise tax, imposed by the United States upon or with 
 respect to retail sales, whether imposed on the retailer or the 
 consumer.  

    (d) Each such retailer shall make a return and remit to the 
 commissioner the tax due for the preceding calendar month in 
 accordance with the provisions of sections 289A.11 and 289A.20, 
 subdivision 4. 

    Subd. 3.  A person who pays the tax to the seller under 
 section 297A.03 or pays the tax to the motor vehicle registrar 
 as required by section 297B.02 and who meets the requirements of 
 this section at the time of the sale, except that the person has 
 not registered as a retailer under this section at the time of 
 the sale, may register as a retailer, make a return, and file 
 for a refund of the difference between the tax calculated under 
 section 297A.02, 297A.14, or 297B.02 and the tax calculated 
 under subdivision 2.  

    Subd. 4.  Notwithstanding subdivisions 1 to 3, the 
 commissioner may enter into an agreement with the commissioner 
 of public safety, whereby upon approval of both commissioners, 
 the commissioner of public safety will collect the sales tax on 
 motor vehicles from persons defined in subdivision 1.  For the 
 purpose of collecting the tax, the commissioner of public safety 
 shall act as the agent of the commissioner of revenue and shall 
 be subject to all rules not inconsistent with the provisions of 
 this chapter, that may be prescribed by the commissioner. 

    HIST: 1971 c 115 s 1; 1977 c 15 s 1; 1978 c 539 s 1; 1980 c 
 607 art 5 s 3; 1980 c 614 s 123; 1983 c 327 s 5; 1985 c 248 s 
 70; 1987 c 268 art 4 s 9,10; 1990 c 480 art 1 s 43,46; 1991 c 
 291 art 2 s 8; art 8 s 15; 1994 c 587 art 2 s 21; 1996 c 471 art 
 2 s 15; art 9 s 6; 1997 c 231 art 7 s 11