Upon written application by a dealer licensed in accordance with section 360.63 and payment of a fee of $20 for each aircraft identified in the application, the commissioner of revenue shall issue a commercial use permit which shall entitle the dealer to use the aircraft for commercial purposes for a period of 12 months or until the aircraft is sold, whichever first occurs. The dealer shall pay the tax imposed by section 297A.63 on all consideration received for use of the aircraft for commercial purposes during the period the dealer holds the commercial use permit. Commercial purposes as used herein does not include rental or lease of the aircraft for which the aircraft dealers normally collect the sales tax from their customers. Applications shall be on forms prescribed and furnished by the commissioner of revenue and shall include the federal aircraft registration number of each aircraft for which a permit is to be issued. A permit shall be affixed to the dealer's license and shall be conspicuously displayed in the aircraft for which it was issued, which aircraft shall remain in the possession of or under the control of the licensed dealer to whom the permit was issued. The permit shall expire and the tax imposed by section 297A.62 or 297A.63 shall become due upon either sale of the aircraft by the dealer or expiration of the 12-month period. If the aircraft has not been sold within the 12-month period the tax is due on the purchase price of the aircraft and its auxiliary equipment to the dealer and the tax imposed by section 297A.62 shall become due on the eventual sale of the aircraft. Laws 1971, chapter 740, shall in no way apply to registration or taxation pursuant to sections 360.511 to 360.67.
1971 c 740 s 1; 1973 c 582 s 3; 1987 c 268 art 4 s 24; 2000 c 418 art 1 s 44
Structure Minnesota Statutes
Chapters 360 - 362 — Aeronautics
Chapter 360 — Airports And Aeronautics
Section 360.011 — Declaration Of Purpose.
Section 360.012 — Sovereignty; Liability; Effect Of Other Law.
Section 360.013 — Definitions.
Section 360.015 — Commissioner; Powers And Duties.
Section 360.0151 — Air Service Marketing Program.
Section 360.016 — Federal Aid.
Section 360.0161 — Application For Federal Aid; Commissioner As Agent.
Section 360.017 — State Airports Fund.
Section 360.018 — Regulating Aircraft, Airmen, Airports, Instructors.
Section 360.019 — Order Of Commissioner; Review.
Section 360.021 — State Airport.
Section 360.0215 — Service Of Process; Long-arm Statute; Fee.
Section 360.0216 — Aircraft Operator Deemed Owner's Agent.
Section 360.022 — Misdemeanor.
Section 360.023 — Transfer Of Air Navigation Facility.
Section 360.024 — Air Transportation Service Charge.
Section 360.031 — Definition Of Municipality.
Section 360.032 — Municipality May Acquire Airport.
Section 360.033 — Sovereign Rights.
Section 360.034 — Prior Acquisition Of Property Validated.
Section 360.035 — Exemption From Taxation.
Section 360.036 — Financing Airport And Improvements.
Section 360.037 — General Power To Tax; Revenue Priorities.
Section 360.038 — Specific Powers Of Municipality.
Section 360.039 — Federal Aid.
Section 360.041 — Airport On Water And Reclaimed Land.
Section 360.042 — Joint Operation; Joint Powers Board.
Section 360.0425 — General Powers Of Authority.
Section 360.0426 — Creation Of An Airport Authority; Dissolution.
Section 360.0427 — Tax Levy May Be Certified By Airport Authority.
Section 360.043 — Assistance To Other Municipality.
Section 360.044 — County Authority.
Section 360.045 — Jurisdiction Exclusive.
Section 360.046 — Requirements For Closure Of Municipal Airport.
Section 360.061 — Definitions.
Section 360.062 — Airport Hazard Prevention; Protecting Existing Land Uses.
Section 360.063 — Airport Zoning; Authority, Procedure.
Section 360.064 — Airport Zoning; Comprehensive Ordinance, Conflict.
Section 360.065 — Airport Zoning; Adoption And Approval Of Proposed Regulations.
Section 360.0655 — Airport Zoning Regulations Based On Commissioner's Standards; Submission Process.
Section 360.0656 — Custom Airport Zoning Standards.
Section 360.066 — Airport Zoning; Minimum Standards, Land Uses.
Section 360.067 — Airport Zoning Permit, Variance; Administrative Agent.
Section 360.068 — Appeal Of Airport Zoning Decision.
Section 360.069 — Airport Zoning Administration.
Section 360.071 — Board Of Adjustment.
Section 360.072 — Judicial Review.
Section 360.073 — Violations, Penalties, And Remedies.
Section 360.074 — Acquisition Of Air Rights.
Section 360.075 — Violations, Penalties.
Section 360.0753 — Testing Procedures.
Section 360.076 — Citation, Aeronautics Code.
Section 360.201 — Acquisition By Municipality In Adjoining State.
Section 360.202 — Rights Same As Minnesota Municipality.
Section 360.203 — Reciprocal Provisions.
Section 360.305 — Expenditures For Airports And Navigation.
Section 360.511 — Definitions.
Section 360.521 — Aircraft Tax Limitation And Election.
Section 360.532 — Nonresident Commercial Operation Subject To Tax.
Section 360.54 — Presumption That Aircraft Subject To Tax.
Section 360.57 — Filing Sworn Statement By Manufacturer.
Section 360.58 — Operation Without Registration Or Payment.
Section 360.59 — Aircraft Registration And Listing For Taxation.
Section 360.595 — Taxes Paid Before Registration And Licensing; Rules.
Section 360.60 — Registration Required; Exemption; Misdemeanor.
Section 360.61 — Due Date Of Tax; Penalties And Fees.
Section 360.63 — Dealer's License.
Section 360.64 — Aircraft Tax Lien; Remedies, Prosecution.
Section 360.651 — Manufacturer, Listing Of Aircraft.
Section 360.653 — Aircraft Registration And Tax Exemptions.
Section 360.654 — Aircraft Dealer's Commercial Use Permit.
Section 360.66 — State Airports Fund.
Section 360.67 — Violations And Penalties.
Section 360.675 — Aviation Tax Report.
Section 360.68 — Airport Jointly Owned; Revenue Certificates.
Section 360.70 — Rentals And Earnings.
Section 360.71 — Revenue Certificate Terms.
Section 360.72 — Refund Certificate.
Section 360.73 — Authority Supersedes Contrary Law.
Section 360.81 — Purpose: Safe Flight.
Section 360.83 — Permit, Necessity.
Section 360.84 — Height Limitations; Exceptions.
Section 360.85 — Interest Of Applicant For Permit.
Section 360.86 — Visual Or Aural Identification.
Section 360.87 — Investigation, Determination, Notice, And Hearing.
Section 360.88 — Failure To File For Permit; Commissioner's Action.
Section 360.90 — Structure Height Rules; Forms.
Section 360.915 — Meteorological Towers.
Section 360.92 — Liability Insurance Required; Misdemeanor.
Section 360.93 — Minimal Insurance Coverage Required; Misdemeanor.