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Minnesota Legislature

Office of the Revisor of Statutes

MOTOR VEHICLE SALES TAXES

Administration, Revenue Department, duties, Minn. Statutes 2017 297B.11

Appeals, new motor vehicle dealers, assessments, Minn. Statutes 2017 297B.035

Assessments, Minn. Statutes 2017 297B.11

Audits and examinations, Minn. Statutes 2017 297B.11

Collection

Public Safety Department, Minn. Statutes 2017 297A.90, 2017 297B.11

Rulemaking, Minn. Statutes 2017 297A.90

Collector motor vehicles, in lieu taxes, Minn. Statutes 2017 297B.02, 2017 297B.025

Complaints, evasion or defeat, filing, time, Minn. Statutes 2017 297B.10

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

Credits, Minn. Statutes 2017 297B.08

Dealers, Minn. Statutes 2017 297B.035, 2017 325F.662, 2017 325F.665

Defeat, Minn. Statutes 2017 297B.10

Definitions, exemptions, Minn. Statutes 2017 297B.03

Delinquent taxes, border city development zones tax incentives, disqualification, Minn. Statutes 2017 469.1733

Evasion

County attorneys, prosecutions, Minn. Statutes 2017 388.051

Indictments or complaints, filing, time, Minn. Statutes 2017 297B.10

Motor vehicle purchasers' certificates, Minn. Statutes 2017 297B.10

Exclusions, motor vehicles, certain transfers, Minn. Statutes 2017 297B.01

Exemptions

Generally, Minn. Statutes 2017 297B.03

Government-owned vehicles, Minn. Statutes 2017 15.039

Job opportunity building zones, motor vehicles used or owned by qualified businesses, Minn. Statutes 2017 297B.03, 2017 469.315, 2017 469.319

Manufacturers' testing vehicles, Minn. Statutes 2017 297B.0351

Motor vehicle dealers, Minn. Statutes 2017 297B.035

Motorized bicycles, Minn. Statutes 2017 297B.035

Farm machinery subject to, exclusion, sales and use taxes, Minn. Statutes 2017 297A.61

Imposition, generally, Minn. Statutes 2017 297B.02

In lieu taxes

Collector motor vehicles, Minn. Statutes 2017 297B.02, 2017 297B.025

Motor vehicle dealer license plates, annual tax, Minn. Statutes 2017 297B.035

Older passenger automobiles, Minn. Statutes 2017 297B.02, 2017 297B.025

Public Safety Department, duties, Minn. Statutes 2017 297B.025

Indictments, evasion or defeat, filing time, Minn. Statutes 2017 297B.10

Interest

Penalties, Minn. Statutes 2017 297B.11

Retailers, refunds, Minn. Statutes 2017 289A.56

Local governments, property, exemption, Minn. Statutes 2017 15.039

Local sales and use taxes, uniform rules, exemption, Minn. Statutes 2017 297A.99

Motor vehicle dealers

Licensing violations, seller's liability for tax payments, Minn. Statutes 2017 297B.035

Refunds, Minn. Statutes 2017 325F.662, 2017 325F.665

Passenger automobiles, in lieu taxes, Minn. Statutes 2017 297B.02, 2017 297B.025

Payment

Deductions for, individuals, additions to federal taxable income, Minn. Statutes 2017 290.0131

Failure to remit, Minn. Statutes 2017 297B.10

Generally, Minn. Statutes 2017 297B.035

License plates, issuance, Minn. Statutes 2017 297B.06

Motor vehicle registration, issuance, Minn. Statutes 2017 297B.06

Payment in foreign states, Minn. Statutes 2017 297B.08

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

Penalties (monetary), Minn. Statutes 2017 297B.11

Presumptions, motor vehicles, use in state, Minn. Statutes 2017 297B.07

Rates, Minn. Statutes 2017 297B.02

Reciprocity, credits, Minn. Statutes 2017 297B.08

Refunds

Generally, Minn. Statutes 2017 297B.031

Indian reservations, refund agreements, Minn. Statutes 2017 297B.01, 2017 297B.02

Motor vehicle dealers, Minn. Statutes 2017 325F.662, 2017 325F.665

Retailers, interest, Minn. Statutes 2017 289A.56

Rental motor vehicles, exclusion from sales price, sales and use taxes, Minn. Statutes 2017 297A.61

Reports about, government revenues, Minn. Statutes 2017 297A.991

Revenues

Allocation, Minn. Statutes 2017 297B.09

Depositing, Minn. Statutes 2017 297B.02

Government revenues, reports, Minn. Statutes 2017 297A.991

School vehicles, exemptions, Minn. Statutes 2017 297B.03

State property, exemption, Minn. Statutes 2017 15.039

Statutes of limitations, evasion or defeat, complaints or indictments, filing, Minn. Statutes 2017 297B.10

Tax liability, motor vehicle dealers, licensing violations, Minn. Statutes 2017 297B.035

Violations and penalties, Minn. Statutes 2017 297B.10