Subdivision 1. Rate. There is imposed an excise tax of 6.5 percent on the purchase price of any motor vehicle purchased or acquired, either in or outside of the state of Minnesota, which is required to be registered under the laws of this state.
The excise tax is also imposed on the purchase price of motor vehicles purchased or acquired on Indian reservations when the tribal council has entered into a sales tax on motor vehicles refund agreement with the state of Minnesota.
Subd. 2. In lieu tax for older passenger automobile. In lieu of the tax imposed in subdivision 1, there is imposed a tax of $10 on the purchase price of any passenger automobile described in section 297B.025, subdivision 1.
Subd. 3. In lieu tax for collector vehicle. In lieu of the tax imposed in subdivision 1, there is imposed a tax of $150 on the purchase price of a passenger automobile or a fire truck described in section 297B.025, subdivision 2.
1971 c 853 s 2; Ex1971 c 31 art 1 s 9; 3Sp1982 c 1 art 6 s 5; 1983 c 342 art 6 s 10; 1Sp1985 c 14 art 2 s 11; 1988 c 636 s 13,14; 1989 c 277 art 1 s 21; 1994 c 587 art 2 s 21; 1995 c 264 art 2 s 35; 2009 c 88 art 4 s 10; 2013 c 117 art 3 s 29
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297B — Sales Tax On Motor Vehicles
Section 297B.01 — Definitions.
Section 297B.02 — Tax Imposed.
Section 297B.025 — Older Passenger Automobile.
Section 297B.031 — Tax Refund.
Section 297B.035 — Vehicle Purchased By Dealer Or Lessor.
Section 297B.0351 — Manufacturer Testing Vehicle.
Section 297B.04 — Purchaser's Certificate Furnished To Registrar.
Section 297B.05 — Presentation Of Purchaser's Certificate To Registrar.
Section 297B.06 — No Registration Unless Tax Paid.
Section 297B.07 — Presumptions.
Section 297B.08 — Tax Paid In Other State; Credit, Reciprocity.
Section 297B.09 — Allocation Of Revenue.
Section 297B.11 — Registrar As Agent Of Commissioner Of Revenue; Powers.
Section 297B.12 — Private Nature Of Information.
Section 297B.13 — Exemption From Excise Tax Of Chapter 297a.