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Minnesota Legislature

Office of the Revisor of Statutes

MOTOR VEHICLE SALES TAXES

Administration, Revenue Department, duties, Minn. Statutes 2009 297B.11

Appeals, new motor vehicle dealers, assessments, Minn. Statutes 2009 297B.035

Assessments, Minn. Statutes 2009 297B.11

Audits and examinations, Minn. Statutes 2009 297B.11

Collection

Public Safety Department, Minn. Statutes 2009 297A.90, 2009 297B.11

Rulemaking, Minn. Statutes 2009 297A.90

Collector motor vehicles, in lieu taxes, Minn. Statutes 2009 297B.02, 2009 297B.025

Complaints, evasion or defeat, filing, time, Minn. Statutes 2009 297B.10

Credits, Minn. Statutes 2009 297B.08

Dealers, Minn. Statutes 2009 297B.035, 2009 325F.662, 2009 325F.665

Defeat, Minn. Statutes 2009 297B.10

Definitions, exemptions, Minn. Statutes 2009 297B.03

Delinquent taxes, border city development zones

Tax incentives, disqualification, Minn. Statutes 2009 469.1733

Evasion

County attorneys, prosecutions, Minn. Statutes 2009 388.051

Indictments or complaints, filing, time, Minn. Statutes 2009 297B.10

Motor vehicle purchasers' certificates, Minn. Statutes 2009 297B.10

Exclusions, motor vehicles, certain transfers, Minn. Statutes 2009 297B.01

Exemptions

Generally, Minn. Statutes 2009 297B.03

Government-owned vehicles, Minn. Statutes 2009 15.039

Job opportunity building zones, motor vehicles used or owned by qualified businesses, Minn. Statutes 2009 297B.03, 2009 469.315, 2009 469.319

Manufacturers' testing vehicles, Minn. Statutes 2009 297B.0351

Motor vehicle dealers, Minn. Statutes 2009 297B.035

Motorized bicycles, Minn. Statutes 2009 297B.035

Farm machinery subject to, exclusion, sales and use taxes, Minn. Statutes 2009 297A.61

Imposition, generally, Minn. Statutes 2009 297B.02

In lieu taxes

Collector motor vehicles, Minn. Statutes 2009 297B.02, 2009 297B.025

Motor vehicle dealer license plates, annual tax, Minn. Statutes 2009 297B.035

Older passenger automobiles, Minn. Statutes 2009 297B.02, 2009 297B.025

Public Safety Department, duties, Minn. Statutes 2009 297B.025

Indictments, evasion or defeat, filing time, Minn. Statutes 2009 297B.10

Interest

Penalties, Minn. Statutes 2009 297B.11

Retailers, refunds, Minn. Statutes 2009 289A.56

Local governments, property, exemption, Minn. Statutes 2009 15.039

Local sales and use taxes, uniform rules, exemption, Minn. Statutes 2009 297A.99

Motor vehicle dealers

Licensing violations, seller's liability for tax payments, Minn. Statutes 2009 297B.035

Refunds, Minn. Statutes 2009 325F.662, 2009 325F.665

Multistate Tax Compact, effect, Minn. Statutes 2009 290.171

Passenger automobiles, in lieu taxes, Minn. Statutes 2009 297B.02, 2009 297B.025

Payment

Deductions for, individuals, additions to federal taxable income, Minn. Statutes 2009 290.01

Failure to remit, Minn. Statutes 2009 297B.10

Generally, Minn. Statutes 2009 297B.035

License plates, issuance, Minn. Statutes 2009 297B.06

Motor vehicle registration, issuance, Minn. Statutes 2009 297B.06

Payment in foreign states, Minn. Statutes 2009 297B.08

Specific types of vehicles, see specific vehicle types under this topic

Penalties (monetary), Minn. Statutes 2009 297B.11

Presumptions, motor vehicles, use in state, Minn. Statutes 2009 297B.07

Rates, Minn. Statutes 2009 297B.02

Reciprocity, credits, Minn. Statutes 2009 297B.08

Refunds

Generally, Minn. Statutes 2009 297B.031

Indian reservations, refund agreements, Minn. Statutes 2009 297B.01, 2009 297B.02

Motor vehicle dealers, Minn. Statutes 2009 325F.662, 2009 325F.665

Retailers, interest, Minn. Statutes 2009 289A.56

Rental motor vehicles

Exclusion from sales price, sales and use taxes, Minn. Statutes 2009 297A.61

Reports about, government revenues, Minn. Statutes 2009 297A.991

Revenues

Allocation, Minn. Statutes 2009 297B.09

Depositing, Minn. Statutes 2009 297B.02

Government revenues, reports, Minn. Statutes 2009 297A.991

School vehicles, exemptions, Minn. Statutes 2009 297B.03

State property, exemption, Minn. Statutes 2009 15.039

Statutes of limitations, evasion or defeat

Complaints or indictments, filing, Minn. Statutes 2009 297B.10

Tax liability, motor vehicle dealers

Licensing violations, liability of seller, Minn. Statutes 2009 297B.035

Violations and penalties, Minn. Statutes 2009 297B.10