Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297B — Sales Tax On Motor Vehicles

Section 297B.01 — Definitions. - Subdivision 1. Scope. The following words, terms and phrases when...

Section 297B.02 — Tax Imposed. - Subdivision 1. Rate. There is imposed an excise tax of...

Section 297B.025 — Older Passenger Automobile. - Subdivision 1. Noncollector vehicle. Purchase or use of a passenger...

Section 297B.03 — Exemptions. - There is specifically exempted from the provisions of this chapter...

Section 297B.031 — Tax Refund. - If a manufacturer of motor vehicles is required by a...

Section 297B.035 — Vehicle Purchased By Dealer Or Lessor. - Subdivision 1. Ordinary course of business. Except as provided in...

Section 297B.0351 — Manufacturer Testing Vehicle. - Except as provided in section 168.25, a vehicle purchased by...

Section 297B.04 — Purchaser's Certificate Furnished To Registrar. - All persons who apply for registration of any motor vehicle...

Section 297B.05 — Presentation Of Purchaser's Certificate To Registrar. - No registration plates or certificate shall be issued by the...

Section 297B.06 — No Registration Unless Tax Paid. - No registration plates or certificate shall be issued by the...

Section 297B.07 — Presumptions. - Subdivision 1. Presumption; sale and registration. For the purpose of...

Section 297B.08 — Tax Paid In Other State; Credit, Reciprocity. - If any motor vehicle has been or is subject to...

Section 297B.09 — Allocation Of Revenue. - Subdivision 1. Deposit of revenues. (a) Money collected and received...

Section 297B.10 — Penalties. - (a) Any person, including persons other than the purchaser, who...

Section 297B.11 — Registrar As Agent Of Commissioner Of Revenue; Powers. - The state commissioner of revenue is charged with the administration...

Section 297B.12 — Private Nature Of Information. - It shall be unlawful for the motor vehicle registrar, deputy...

Section 297B.13 — Exemption From Excise Tax Of Chapter 297a. - As defined in Laws 1971, chapter 853, the sale or...