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Minnesota Legislature

Office of the Revisor of Statutes

MOTOR VEHICLE SALES TAXES

Administration, Revenue Department, duties, Minn. Statutes 2004 297B.11

Appeals

Application of law, Minn. Statutes 2004 297B.11

New motor vehicle dealers, assessments, Minn. Statutes 2004 297B.035

Application of law

Administration, Minn. Statutes 2004 297B.11

Appeals, Minn. Statutes 2004 297B.11

Assessments, Minn. Statutes 2004 297B.11

Audits, Minn. Statutes 2004 297B.11

Collection of tax, Minn. Statutes 2004 297B.11

License plates, issuance, Minn. Statutes 2004 297B.06

Motor vehicle registration, issuance, Minn. Statutes 2004 297B.06

New motor vehicle dealers, appeals, Minn. Statutes 2004 297B.035

Refunds, Minn. Statutes 2004 297B.11

Tax credits, reciprocity, Minn. Statutes 2004 297B.08

Assessments, application of law, Minn. Statutes 2004 297B.11

Audits and examinations, application of law, Minn. Statutes 2004 297B.11

Collection

Application of law, Minn. Statutes 2004 297B.11

Public Safety Department, Minn. Statutes 2004 297A.90, 2004 297B.11

Rulemaking, Minn. Statutes 2004 297A.90

Collector motor vehicles

In lieu taxes, Minn. Statutes 2004 297B.02, 2004 297B.025

Complaints, evasion or defeat, filing, time, Minn. Statutes 2004 297B.10

Credits, Minn. Statutes 2004 297B.08

Dealers, Minn. Statutes 2004 297B.035, 2004 325F.662, 2004 325F.665

Defeat, Minn. Statutes 2004 297B.10

Definitions

Exemptions, Minn. Statutes 2004 297B.03

Generally, Minn. Statutes 2004 297B.01

Delinquent taxes, border city development zones, tax incentives, disqualification, Minn. Statutes 2004 469.1733

Evasion

County attorneys, prosecutions, Minn. Statutes 2004 388.051

Indictments or complaints, filing, time, Minn. Statutes 2004 297B.10

Motor vehicle purchasers' certificates, Minn. Statutes 2004 297B.10

Exclusions, motor vehicles, certain transfers, Minn. Statutes 2004 297B.01

Exemptions

Ambulances, Minn. Statutes 2004 297B.03

Common carriers, election for general sales tax, Minn. Statutes 2004 297B.03

Corporate or partnership vehicles, transfer, Minn. Statutes 2004 297B.03

Federally owned or leased motor vehicles, Minn. Statutes 2004 297B.03

Generally, Minn. Statutes 2004 297B.03

Government-owned vehicles, Minn. Statutes 2004 15.039

Interstate passenger carriers, Minn. Statutes 2004 297B.03

Job opportunity building zones, motor vehicles used or owned by qualified businesses, Minn. Statutes 2004 297B.03, 2004 469.315, 2004 469.319

Manufacturers' testing vehicles, Minn. Statutes 2004 297B.0351

Motor vehicle dealers, Minn. Statutes 2004 297B.035

Motor vehicles purchased or leased by nonresidents, Minn. Statutes 2004 297B.03

Motorized bicycles, Minn. Statutes 2004 297B.035

Multipassenger motor vehicles purchased by public schools, universities, or libraries, Minn. Statutes 2004 297B.03

Multipassenger motor vehicles used for charitable, religious, or educational activities, Minn. Statutes 2004 297B.03

Public libraries, bookmobiles or delivery vehicles, Minn. Statutes 2004 297B.03

Public transit service vehicles, Minn. Statutes 2004 297B.03

Ready-mix concrete trucks, Minn. Statutes 2004 297B.03

Schools, vehicles used in automotive training programs, Minn. Statutes 2004 297B.03

Town road maintenance vehicles, Minn. Statutes 2004 297B.03

Farm machinery subject to

Exclusion, sales and use taxes, Minn. Statutes 2004 297A.61

Imposition, generally, Minn. Statutes 2004 297B.02

In lieu taxes

Collector motor vehicles, Minn. Statutes 2004 297B.02, 2004 297B.025

Motor vehicle dealer license plates, annual tax, Minn. Statutes 2004 297B.035

Older passenger automobiles, Minn. Statutes 2004 297B.02, 2004 297B.025

Public Safety Department, duties, Minn. Statutes 2004 297B.025

Indictments, evasion or defeat, filing time, Minn. Statutes 2004 297B.10

Interest

Penalties, Minn. Statutes 2004 297B.11

Retailers, refunds, Minn. Statutes 2004 289A.56

Local governments, property, exemption, Minn. Statutes 2004 15.039

Local sales and use taxes, uniform rules

Exemption, Minn. Statutes 2004 297A.99

Motor vehicle dealers

Licensing violations, seller's liability for tax payments, Minn. Statutes 2004 297B.035

Refunds, Minn. Statutes 2004 325F.662, 2004 325F.665

Multistate Tax Compact, effect, Minn. Statutes 2004 290.171

Passenger automobiles

In lieu taxes, Minn. Statutes 2004 297B.02, 2004 297B.025

Payment

Failure to remit, Minn. Statutes 2004 297B.10

License plates, issuance, Minn. Statutes 2004 297B.06

Motor vehicle dealers using vehicles purchased for resale, Minn. Statutes 2004 297B.035

Motor vehicle lessors, Minn. Statutes 2004 297B.035

Motor vehicle registration, issuance, Minn. Statutes 2004 297B.06

New motor vehicle dealers, Minn. Statutes 2004 297B.035

Payment in foreign states, application of law, Minn. Statutes 2004 297B.08

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

Used motor vehicle dealers, Minn. Statutes 2004 297B.035

Penalties (monetary), Minn. Statutes 2004 297B.11

Presumptions, motor vehicles, use in state, Minn. Statutes 2004 297B.07

Rates, Minn. Statutes 2004 297B.02

Reciprocity, credits, application of law, Minn. Statutes 2004 297B.08

Refunds

Application of law, Minn. Statutes 2004 297B.11

Generally, Minn. Statutes 2004 297B.031

Indian reservations, refund agreements, Minn. Statutes 2004 297B.01, 2004 297B.02

Motor vehicle dealers, Minn. Statutes 2004 325F.662, 2004 325F.665

Retailers, interest, Minn. Statutes 2004 289A.56

Rental motor vehicles

Exclusion from sales price, sales and use taxes, Minn. Statutes 2004 297A.61

Reports about, government revenues, Minn. Statutes 2004 297A.991

Revenues

Allocation, Minn. Statutes 2004 297B.09

Depositing, Minn. Statutes 2004 297B.02

Government revenues, reports, Minn. Statutes 2004 297A.991

Rulemaking about

Collection, Minn. Statutes 2004 297A.90

Generally, Minn. Statutes 2004 297B.11

Motor vehicle dealer refunds, Minn. Statutes 2004 325F.662

School vehicles, exemptions, Minn. Statutes 2004 297B.03

State property, exemption, Minn. Statutes 2004 15.039

Statutes of limitations

Evasion or defeat, complaints or indictments, filing, Minn. Statutes 2004 297B.10

Tax liability, motor vehicle dealers

Licensing violations, liability of seller, Minn. Statutes 2004 297B.035

Violations and penalties

Evasion or defeat, motor vehicle purchasers' certificates, violations, Minn. Statutes 2004 297B.10

Payment violations, failure to remit, Minn. Statutes 2004 297B.10