Subdivision 1. Presumption; sale and registration. For the purpose of the proper administration of this chapter, and to prevent evasion of the tax, the following presumptions shall apply:
(a) Evidence that a motor vehicle was sold for delivery in this state shall be prima facie evidence that it was sold for use in this state.
(b) When an application for registration plates for a motor vehicle is received by the motor vehicle registrar within 30 days of the date it was purchased or acquired by the purchaser, it shall be presumed, until the contrary is shown by the purchaser, that it was purchased or acquired for use in this state. This presumption shall apply whether or not such vehicle was previously titled or registered in another state.
Subd. 2. Presumption; ownership. (a) When a business entity not organized under the laws of this state owns a motor vehicle that is under the control of a Minnesota resident, it is presumed that the Minnesota resident is the owner of the motor vehicle if two or more of the following are true:
(1) the business entity lacks a specific business activity or purpose other than the avoidance of tax;
(2) the business entity maintains no physical location in the jurisdiction where it is organized;
(3) the business entity earns de minimis or no revenue;
(4) the business entity maintains minimal or no business records;
(5) the business entity fails to employ individual persons and provide those persons with federal income tax W-2 wage and tax statements; or
(6) the business entity fails to file federal income tax returns or fails to file a required state tax return where it is organized.
(b) For purposes of this subdivision, a motor vehicle is under the control of a Minnesota resident if the Minnesota resident:
(1) is a partner, member, or shareholder of the business entity;
(2) is insured to drive the vehicle; and
(3) operates or stores the vehicle in Minnesota for any period of time.
1971 c 853 s 7; 1Sp2017 c 1 art 21 s 8
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.