Subdivision 1. Registration; records. (a) A person who is engaged in interstate for-hire transportation of tangible personal property or passengers by motor vehicle may, under rules prescribed by the commissioner, register as a retailer and pay the taxes imposed by this chapter in accordance with this section. Any taxes paid under this section are use taxes.
(b) As used in this section, "person" means:
(1) one who possesses a certificate or permit or has completed a registration process that authorizes for-hire transportation of property or passengers from the United States Department of Transportation or the Department of Transportation;
(2) one who transports commodities defined as "exempt" in for-hire transportation in interstate commerce; or
(3) one who transports tangible personal property in interstate commerce, pursuant to contracts with persons described in clause (1) or (2).
Persons qualifying under clause (2) or (3) must maintain on a current basis the same type of mileage records that are required by persons specified in clause (1) by the United States Department of Transportation.
(c) Persons who in the course of their business are transporting solely their own goods in interstate commerce may also register as retailers under rules prescribed by the commissioner and pay the taxes imposed by this chapter in accordance with this section.
Subd. 2. Payment of tax. (a) Persons who are registered as retailers may make purchases in this state or import property into this state without payment of the sales or use taxes imposed by this chapter at the time of purchase or importation, if the purchases or importations come within the provisions of this section and are made in strict compliance with the rules of the commissioner.
(b) A person described in subdivision 1 may elect to pay directly to the commissioner any sales or use tax that may be due under this chapter for the acquisition of mobile transportation equipment and parts and accessories attached or to be attached to such equipment registered under section 168.187.
(c) The total cost of such equipment and parts and accessories attached or to be attached to such equipment must be multiplied by a fraction. The numerator of the fraction is the Minnesota mileage as reported on the current pro rata application provided for in section 168.187 and the denominator of the fraction is the total mileage reported on the current pro rata registration application. The amount so determined must be multiplied by the tax rate to obtain the tax due.
In computing the tax under this section "sales price" does not include the amount of any taxes imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser.
(d) A retailer covered by this section shall make a return and remit to the commissioner the tax due for the preceding calendar month in accordance with sections 289A.11 and 289A.20, subdivision 4.
Subd. 3. Registration subsequent to payment of tax. A person who has paid the tax under this chapter or chapter 297B and who meets the requirements of this section at the time of the sale, but was not registered under this section at the time of the sale, may register as a retailer, make a return, and file for a refund of the difference between the tax calculated under this chapter or chapter 297B and the tax calculated under subdivision 2.
Subd. 4. Agreement with commissioner of public safety. Notwithstanding subdivisions 1 to 3, the commissioner may enter into an agreement with the commissioner of public safety whereby, upon approval of both commissioners, the commissioner of public safety shall collect the sales tax on motor vehicles from persons defined in subdivision 1. For the purpose of collecting the tax, the commissioner of public safety shall act as the agent of the commissioner of revenue and shall be subject to all rules consistent with this chapter that may be prescribed by the commissioner.
2000 c 418 art 1 s 33; 2001 c 213 s 30; 1Sp2001 c 5 art 12 s 77; 2008 c 154 art 12 s 37
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297A — General Sales And Use Taxes
Section 297A.61 — Definitions.
Section 297A.62 — Sales Tax Imposed; Rates.
Section 297A.63 — Use Taxes Imposed; Rates.
Section 297A.64 — Rental Motor Vehicle Tax Imposed; Rate.
Section 297A.65 — Lottery Tickets; In Lieu Tax.
Section 297A.66 — Jurisdiction To Require Collection And Remittance Of Tax.
Section 297A.665 — Presumption Of Tax; Burden Of Proof.
Section 297A.668 — Sourcing Of Sale; Situs In This State.
Section 297A.669 — Telecommunication And Related Services Sourcing.
Section 297A.67 — General Exemptions.
Section 297A.68 — Business Exemptions.
Section 297A.69 — Agricultural Exemptions.
Section 297A.70 — Exemptions For Governments And Nonprofit Groups.
Section 297A.71 — Construction Exemptions.
Section 297A.72 — Exemption Certificates.
Section 297A.73 — Improper Use Of Item Obtained With Exemption Certificate.
Section 297A.74 — Commingling Exemption Certificate Items.
Section 297A.75 — Refund; Appropriation.
Section 297A.76 — Computation Of Sales And Use Taxes.
Section 297A.77 — Collection Of Sales And Use Taxes.
Section 297A.78 — Liability For Use Tax; Receipt As Evidence.
Section 297A.79 — Reporting Of Gross Receipts.
Section 297A.80 — Taxes In Other States; Offset Against Use Tax.
Section 297A.81 — Uncollectible Debts; Offset Against Other Taxes.
Section 297A.815 — Motor Vehicle Leases.
Section 297A.8155 — Liquor Reporting Requirements; Penalty.
Section 297A.82 — Aircraft; Flight Equipment; Payment Of Taxes; Exemptions.
Section 297A.825 — Snowmobiles; All-terrain Vehicles; Watercraft; Payment Of Taxes; Refunds.
Section 297A.83 — Application For Permit.
Section 297A.84 — Permits Issued And Not Issued; Cancellation.
Section 297A.85 — Cancellation Of Permits.
Section 297A.87 — Flea Markets, Shows, And Other Selling Events.
Section 297A.89 — Direct Payment By Purchasers Permitted.
Section 297A.90 — Interstate Motor Carriers As Retailers.
Section 297A.91 — Seizure; Court Review.
Section 297A.94 — Deposit Of Revenues.
Section 297A.95 — Coordination Of State And Local Sales Tax Rates.
Section 297A.96 — Local Admissions And Amusement Taxes; Exemption For Nonprofit Organizations.
Section 297A.98 — Local Governments Exempt From Local Sales Taxes.
Section 297A.99 — Local Sales Taxes.
Section 297A.9905 — Use Of Local Tax Revenues By Cities Of The First Class.
Section 297A.991 — Reporting Of Sales Tax On Minnesota Governments.
Section 297A.992 — Metropolitan Transportation Area Sales Tax.
Section 297A.993 — County Transportation Sales And Use Tax.
Section 297A.994 — City Of Minneapolis Sales Tax; Allocation Of Revenues.
Section 297A.995 — Uniform Sales And Use Tax Administration Act.