2000 Minnesota Statutes

     297A.14 Use tax. 

    Subdivision 1.    Imposition.  For the privilege of 
 using, storing, distributing, or consuming in Minnesota tangible 
 personal property or taxable services purchased for use, 
 storage, distribution, or consumption in this state, a use tax 
 is imposed on every person in this state at the rate of tax 
 imposed under section 297A.02 on the sales price of sales at 
 retail of the items, unless the tax imposed by section 297A.02 
 was paid on the sales price.  

    A use tax is imposed on every person who uses, stores, 
 distributes, or consumes tangible personal property in Minnesota 
 which has been manufactured, fabricated, or assembled by the 
 person from materials, either within or without this state, at 
 the rate of tax imposed under section 297A.02 on the sales price 
 of sales at retail of the materials contained in the tangible 
 personal property, unless the tax imposed by section 297A.02 was 
 paid on the sales price. 

    Subd. 2.    Motor vehicles.  A motor vehicle subject to 
 tax under this section shall be taxed at its fair market value 
 at the time of transport into Minnesota if the motor vehicle was 
 acquired more than three months prior to its transport into this 
 state. 

    Subd. 3. Repealed, 1996 c 471 art 9 s 16 

    Subd. 4.    De minimis exemption.  Purchases subject to 
 use tax under this section are exempt if (1) the purchase is 
 made by an individual for personal use, and (2) the total 
 purchases that are subject to the use tax do not exceed $770 in 
 the calendar year.  For purposes of this subdivision, "personal 
 use" includes purchases for gifts.  If an individual makes 
 purchases, which are subject to use tax, of more than $770 in 
 the calendar year the individual must pay the use tax on the 
 entire amount.  This exemption does not apply to purchases made 
 from retailers who are required or registered to collect taxes 
 under this chapter. 

    HIST: Ex1967 c 32 art 13 s 14; 1971 c 430 s 1; Ex1971 c 31 art 
 1 s 4; 1973 c 650 art 13 s 1; 1Sp1981 c 1 art 4 s 5; 3Sp1982 c 1 
 art 6 s 4; 1983 c 342 art 6 s 6; 1984 c 502 art 6 s 6; 1Sp1985 c 
 14 art 2 s 8; 1987 c 268 art 4 s 7; 1990 c 480 art 4 s 5; 1991 c 
 291 art 2 s 7; 1992 c 511 art 8 s 11; 1993 c 375 art 9 s 31; 
 1996 c 471 art 2 s 13; 1997 c 31 art 2 s 9 

*   NOTE:  This section is repealed by Laws 2000, chapter 418, 
*article 1, section 45, effective July 1, 2001.  Laws 2000, 
*chapter 418, article 1, section 46.