2004 Minnesota Statutes

     360.55 Exemptions. 

    Subdivision 1.    Nonresident, noncommercial operator.  
 Subject to the exceptions set forth in section 360.532, any 
 aircraft owned by a nonresident of this state and transiently or 
 temporarily using the air space overlying this state or the 
 airports thereof shall be exempt from taxation under the 
 provisions of sections 360.511 to 360.67 unless it uses the air 
 space overlying this state or the airports thereof for more than 
 60 days in the tax period of January 1, 1966, to and including 
 June 30, 1967, or any fiscal year thereafter.  The operation of 
 an aircraft in the air space overlying this state or the use of 
 airports within this state for any purpose at any time during 
 one day shall be considered as use for one complete day.  
 Aircraft owned by nonresidents, on the ground at an airport in 
 this state for major repairs, shall not be considered as using 
 the airports of this state while being repaired and while 
 awaiting return to the nonresident owner; provided however, such 
 waiting period shall not exceed 60 days from completion of the 
 repairs. 

    Subd. 2.    Transacting official business.  Aircraft 
 owned and used solely in the transaction of official business by 
 representatives of foreign powers, by the federal government, or 
 by the state or any municipality thereof shall be exempt from 
 the provisions of sections 360.54 to 360.67 requiring the 
 payment of a tax, but all such aircraft, except those owned by 
 representatives of foreign powers or by the federal government, 
 shall be registered as required by sections 360.54 to 360.67 and 
 shall display tax-exempt number plates, labels, or stamps 
 furnished by the commissioner at cost.  The exemption herein 
 provided shall not apply to any aircraft except those owned by 
 representatives of foreign powers or by the federal government 
 and except such aircraft as may be used in general police work, 
 unless the name of the state department or the municipality 
 owning such aircraft shall be plainly printed on both sides 
 thereof in letters of a size and character to be prescribed by 
 the commissioner. 

    Subd. 3.    Civil air patrol.  Any aircraft owned and 
 used solely in the transaction of official business by any unit 
 of the civil air patrol created by Public Law 476, 79th 
 Congress, Public Law 557, 80th Congress, or acts 
 amendatory thereto, whether or not the title to such aircraft is 
 retained by the federal government or vested in such unit 
 unconditionally, shall be exempt from the provisions of sections 
 360.54 to 360.57 requiring the payment of tax, but all such 
 aircraft shall be registered as required by sections 360.54 to 
 360.57 and shall display tax-exempt number plates, labels or 
 stamps furnished by the commissioner at cost. 

    Subd. 4.    Collector's aircraft; special plates.  (a) 
 For purposes of this subdivision: 

    (1) "antique aircraft" means an aircraft constructed by the 
 original manufacturer, or its licensee, on or before December 
 31, 1945, with the exception of certain pre-World War II 
 aircraft models that had only a small post-war production, such 
 as Beechcraft Staggerwing, Fairchild 24, and Monocoupe; and 

    (2) "classic aircraft" means an aircraft constructed by the 
 original manufacturer, or its licensee, on or after January 1, 
 1946, and has a first year of life that precedes the date of 
 registration by at least 50 years. 

    (b) If an antique or classic aircraft is owned and operated 
 solely as a collector's item, its owner may list it for taxation 
 and registration as follows:  A sworn affidavit shall be 
 executed stating the name and address of the owner, the name and 
 address of the person from whom purchased, the make of the 
 aircraft, year and model number of the aircraft, the federal 
 aircraft registration number, the manufacturer's identification 
 number, and that the aircraft is owned and operated solely as a 
 collector's item and not for general transportation or 
 commercial operations purposes.  The affidavit shall be filed 
 with the commissioner along with a fee of $25.  

    (c) Upon satisfaction that the affidavit is true and 
 correct, the commissioner shall issue to the applicant special 
 number plates, decalcomania labels, or stamps bearing the 
 inscription "Classic" or "Antique," "Minnesota" and the 
 registration number but no date.  The special number plates, 
 decalcomania labels, or stamps are valid without renewal as long 
 as the owner operates the aircraft solely as a collector's item. 

    (d) Should an antique or classic aircraft be operated other 
 than as a collector's item, the special number plates, 
 decalcomania labels, or stamps shall be void and removed, and 
 the owner shall list the aircraft for taxation and registration 
 in accordance with the other provisions of sections 360.511 to 
 360.67.  

    (e) Upon the sale of an antique or classic aircraft, the 
 new owner must list the aircraft for taxation and registration 
 in accordance with the provisions of this subdivision, including 
 the payment of a $25 fee to obtain new special plates or payment 
 of a $5 fee to retain and transfer the existing special plates 
 to the name of the new owner, or the other provisions of 
 sections 360.511 to 360.67, whichever is applicable. 

    (f) In the event of defacement, loss, or destruction of the 
 special number plates, decalcomania labels, or stamps, and upon 
 receiving and filing a sworn affidavit of the aircraft owner 
 setting forth the circumstances, together with any defaced 
 plates, labels, or stamps and a fee of $5, the commissioner 
 shall issue replacement plates, labels, or stamps.  The 
 commissioner shall note on the records the issue of replacement 
 number and shall proceed to cancel the original plates, labels, 
 or stamps. 

    Subd. 4a.    Recreational aircraft; classic license.  An 
 aircraft that has a base price for tax purposes under section 
 360.531 of $10,000 or less, and that is owned and operated 
 solely for recreational purposes, may be listed for taxation and 
 registration by executing a sworn affidavit stating (1) the name 
 and address of the owner, (2) the name and address of the person 
 from whom purchased, (3) the aircraft's make, year, model 
 number, federal aircraft registration number, and manufacturer's 
 identification number, and (4) that the aircraft is owned and 
 operated solely as a recreational aircraft and not for 
 commercial operational purposes.  The affidavit must be filed 
 with the commissioner along with an annual $25 fee.  On being 
 satisfied that the affidavit is true and correct, the 
 commissioner shall issue to the applicant a decal.  Should the 
 aircraft be operated other than as a recreational aircraft, the 
 owner shall list the aircraft for taxation and registration and 
 pay the appropriate registration fee under sections 360.511 to 
 360.67.  If the aircraft is sold, the new owner shall list the 
 aircraft for taxation and registration under this subdivision, 
 including the payment of the annual $25 fee, or under sections 
 360.511 to 360.67, whichever is applicable. 

    Subd. 5.    Substitute aircraft.  If an aircraft 
 registered with the state of Minnesota is temporarily removed 
 from service for a period not to exceed 30 days for maintenance 
 and repair, and a like or similar aircraft is substituted for 
 it, the substituted aircraft is exempt from the Minnesota 
 aircraft registration tax during the period of substitution.  
 The exemption is only permitted if the principal aircraft is 
 removed from the state for maintenance and repair.  The 
 exemption is not permitted if the principal aircraft is removed 
 from service in the state for scheduling or other purposes.  

    The owner of the principal aircraft shall notify the 
 commissioner of transportation of the identity of the principal 
 aircraft being removed from the state, the date of removal, and 
 the date that the principal aircraft being removed is returned 
 to service in the state of Minnesota.  Similar information shall 
 be reported to the commissioner regarding the substituted 
 aircraft.  The information shall be delivered to the 
 commissioner within five days after removal of the principal 
 aircraft and within five days after the substitution of the 
 substitute aircraft, as the case may be.  No refunds of aircraft 
 registration taxes shall be made for principal aircraft removed 
 from the state in accordance with this subdivision.  

    Subd. 6.    Hot air balloon.  Any hot air balloon shall 
 be registered for an annual registration fee of $25.  The 
 registration fee is in lieu of the taxes provided for in 
 sections 360.511 to 360.67.  For the purpose of this 
 subdivision, hot air balloon means any lighter-than-air aircraft 
 that is not engine driven.  

    Subd. 7.    Nonresident aircraft used in air show or 
 exposition.  A nonresident owner of an aircraft operated for 
 compensation or hire and used solely for an air show or 
 exposition shall secure a temporary permit to operate the 
 aircraft from the commissioner or the commissioner's designee 
 prior to its use in this state.  The fee for the temporary 
 permit is $25 and the permit is valid for not more than three 
 days.  The permit fee is in lieu of all other taxes provided for 
 in sections 360.511 to 360.67.  An aircraft owned by a 
 nonresident of this state and operated or used in this state 
 solely for display or exhibition is exempt from the provisions 
 of sections 360.511 to 360.67.  

    Subd. 8.    Agricultural aircraft.  Aircraft registered 
 with the Federal Aviation Administration as restricted category 
 aircraft used for agricultural purposes must be listed for 
 taxation and registration upon filing by the owner a sworn 
 affidavit with the commissioner.  The affidavit must state: 

    (1) the name and address of the owner; 

    (2) the name and address of the person from whom purchased; 

    (3) the aircraft's make, year, model number, federal 
 registration number, and manufacturer's identification number; 
 and 

    (4) that the aircraft is owned and operated solely for 
 agricultural operations and purposes. 

 The owner shall file the affidavit and pay an annual fee 
 established under sections 360.511 to 360.67, which must not 
 exceed $500.  Should the aircraft be operated other than for 
 agricultural purposes, the owner shall list the aircraft for 
 taxation and registration under sections 360.511 to 360.67.  If 
 the aircraft is sold, the new owner shall list the aircraft for 
 taxation and registration under this subdivision or under 
 sections 360.511 to 360.67, as applicable. 

    HIST: 1945 c 411 s 5; 1949 c 161 s 6; 1955 c 100 s 1; 1957 c 
 465 s 1; 1963 c 113 s 2; 1965 c 161 s 8; 1965 c 429 s 1; 1978 c 
 501 s 2; 1980 c 422 s 1; 1981 c 209 s 15; 1986 c 444; 1989 c 272 
 s 2; 1999 c 238 art 2 s 71; 1999 c 243 art 16 s 23