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Minnesota Legislature

Office of the Revisor of Statutes

MOTOR VEHICLE SALES TAXES

Administration, Revenue Department, duties, Minn. Statutes 2016 297B.11

Appeals, new motor vehicle dealers, assessments, Minn. Statutes 2016 297B.035

Assessments, Minn. Statutes 2016 297B.11

Audits and examinations, Minn. Statutes 2016 297B.11

Collection

Public Safety Department, Minn. Statutes 2016 297A.90, 2016 297B.11

Rulemaking, Minn. Statutes 2016 297A.90

Collector motor vehicles, in lieu taxes, Minn. Statutes 2016 297B.02, 2016 297B.025

Complaints, evasion or defeat, filing, time, Minn. Statutes 2016 297B.10

Constitutional provisions, Minn. Const. art 14 s 12, Const. art 14 s 13

Credits, Minn. Statutes 2016 297B.08

Dealers, Minn. Statutes 2016 297B.035, 2016 325F.662, 2016 325F.665

Defeat, Minn. Statutes 2016 297B.10

Definitions, exemptions, Minn. Statutes 2016 297B.03

Delinquent taxes, border city development zones tax incentives, disqualification, Minn. Statutes 2016 469.1733

Evasion

County attorneys, prosecutions, Minn. Statutes 2016 388.051

Indictments or complaints, filing, time, Minn. Statutes 2016 297B.10

Motor vehicle purchasers' certificates, Minn. Statutes 2016 297B.10

Exclusions, motor vehicles, certain transfers, Minn. Statutes 2016 297B.01

Exemptions

Generally, Minn. Statutes 2016 297B.03

Government-owned vehicles, Minn. Statutes 2016 15.039

Job opportunity building zones, motor vehicles used or owned by qualified businesses, Minn. Statutes 2016 297B.03, 2016 469.315, 2016 469.319

Manufacturers' testing vehicles, Minn. Statutes 2016 297B.0351

Motor vehicle dealers, Minn. Statutes 2016 297B.035

Motorized bicycles, Minn. Statutes 2016 297B.035

Farm machinery subject to, exclusion, sales and use taxes, Minn. Statutes 2016 297A.61

Imposition, generally, Minn. Statutes 2016 297B.02

In lieu taxes

Collector motor vehicles, Minn. Statutes 2016 297B.02, 2016 297B.025

Motor vehicle dealer license plates, annual tax, Minn. Statutes 2016 297B.035

Older passenger automobiles, Minn. Statutes 2016 297B.02, 2016 297B.025

Public Safety Department, duties, Minn. Statutes 2016 297B.025

Indictments, evasion or defeat, filing time, Minn. Statutes 2016 297B.10

Interest

Penalties, Minn. Statutes 2016 297B.11

Retailers, refunds, Minn. Statutes 2016 289A.56

Local governments, property, exemption, Minn. Statutes 2016 15.039

Local sales and use taxes, uniform rules, exemption, Minn. Statutes 2016 297A.99

Motor vehicle dealers

Licensing violations, seller's liability for tax payments, Minn. Statutes 2016 297B.035

Refunds, Minn. Statutes 2016 325F.662, 2016 325F.665

Passenger automobiles, in lieu taxes, Minn. Statutes 2016 297B.02, 2016 297B.025

Payment

Deductions for, individuals, additions to federal taxable income, Minn. Statutes 2016 290.0131

Failure to remit, Minn. Statutes 2016 297B.10

Generally, Minn. Statutes 2016 297B.035

License plates, issuance, Minn. Statutes 2016 297B.06

Motor vehicle registration, issuance, Minn. Statutes 2016 297B.06

Payment in foreign states, Minn. Statutes 2016 297B.08

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

Penalties (monetary), Minn. Statutes 2016 297B.11

Presumptions, motor vehicles, use in state, Minn. Statutes 2016 297B.07

Rates, Minn. Statutes 2016 297B.02

Reciprocity, credits, Minn. Statutes 2016 297B.08

Refunds

Generally, Minn. Statutes 2016 297B.031

Indian reservations, refund agreements, Minn. Statutes 2016 297B.01, 2016 297B.02

Motor vehicle dealers, Minn. Statutes 2016 325F.662, 2016 325F.665

Retailers, interest, Minn. Statutes 2016 289A.56

Rental motor vehicles, exclusion from sales price, sales and use taxes, Minn. Statutes 2016 297A.61

Reports about, government revenues, Minn. Statutes 2016 297A.991

Revenues

Allocation, Minn. Statutes 2016 297B.09

Depositing, Minn. Statutes 2016 297B.02

Government revenues, reports, Minn. Statutes 2016 297A.991

School vehicles, exemptions, Minn. Statutes 2016 297B.03

State property, exemption, Minn. Statutes 2016 15.039

Statutes of limitations, evasion or defeat, complaints or indictments, filing, Minn. Statutes 2016 297B.10

Tax liability, motor vehicle dealers, licensing violations, Minn. Statutes 2016 297B.035

Violations and penalties, Minn. Statutes 2016 297B.10