Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF1210 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to transportation; amending exemptions to the sales tax on motor vehicles;
3	3	1.3 amending Minnesota Statutes 2024, section 297B.03.
4	4	1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
5	5	1.5 Section 1. Minnesota Statutes 2024, section 297B.03, is amended to read:
6	6	1.6 297B.03 EXEMPTIONS.
7	7	1.7 There is specifically exempted from the provisions of this chapter and from computation
8	8	1.8of the amount of tax imposed by it the following:
9	9	1.9 (1) purchase or use, including use under a lease purchase agreement or installment sales
10	10	1.10contract made pursuant to section 465.71, of any motor vehicle by the United States and its
11	11	1.11agencies and instrumentalities and by any person described in and subject to the conditions
12	12	1.12provided in section 297A.67, subdivision 11;
13	13	1.13 (2) purchase or use of any motor vehicle by any person who was a resident of another
14	14	1.14state or country at the time of the purchase and who subsequently becomes a resident of
15	15	1.15Minnesota, provided the purchase occurred more than 60 days prior to the date such person
16	16	1.16began residing in the state of Minnesota and the motor vehicle was registered in the person's
17	17	1.17name in the other state or country;
18	18	1.18 (3) purchase or use of any motor vehicle by any person making a valid election to be
19	19	1.19taxed under the provisions of section 297A.90;
20	20	1.20 (4) purchase or use of any motor vehicle previously registered in the state of Minnesota
21	21	1.21when such transfer constitutes a transfer within the meaning of section 118, 331, 332, 336,
22	22	1Section 1.
23	23	25-00642 as introduced11/22/24 REVISOR KRB/VJ
24	24	SENATE
25	25	STATE OF MINNESOTA
26	26	S.F. No. 1210NINETY-FOURTH SESSION
27	27	(SENATE AUTHORS: COLEMAN, Dibble, Jasinski and Rest)
28	28	OFFICIAL STATUSD-PGDATE
29	29	Introduction and first reading02/10/2025
30	30	Referred to Transportation 2.1337, 338, 351, 355, 368, 721, 731, 1031, 1033, or 1563(a) of the Internal Revenue Code,
31	31	2.2as amended through December 16, 2016;
32	32	2.3 (5) purchase or use of any vehicle owned by a resident of another state and leased to a
33	33	2.4Minnesota-based private or for-hire carrier for regular use in the transportation of persons
34	34	2.5or property in interstate commerce provided the vehicle is titled in the state of the owner or
35	35	2.6secured party, and that state does not impose a sales tax or sales tax on motor vehicles used
36	36	2.7in interstate commerce;
37	37	2.8 (6) purchase or use of a motor vehicle by a private nonprofit or public educational
38	38	2.9institution for use as an instructional aid in automotive training programs operated by the
39	39	2.10institution. "Automotive training programs" includes motor vehicle body and mechanical
40	40	2.11repair courses but does not include driver education programs;
41	41	2.12 (7) purchase of a motor vehicle by an ambulance service licensed under section 144E.10
42	42	2.13when that vehicle is equipped and specifically intended for emergency response or for
43	43	2.14providing ambulance service;
44	44	2.15 (8) purchase of a motor vehicle by or for a public library, as defined in section 134.001,
45	45	2.16subdivision 2, as a bookmobile or library delivery vehicle;
46	46	2.17 (9) purchase of a ready-mixed concrete truck;
47	47	2.18 (10) purchase or use of a motor vehicle by a town for use exclusively for road
48	48	2.19maintenance, including snowplows and dump trucks, but not including automobiles, vans,
49	49	2.20or pickup trucks;
50	50	2.21 (11) purchase or use of a motor vehicle by a corporation, society, association, foundation,
51	51	2.22or institution organized and operated exclusively for charitable, religious, or educational
52	52	2.23purposes, except a public school, university, or library, but only if the vehicle is:
53	53	2.24 (i) a truck, as defined in section 168.002, a bus, as defined in section 168.002, or a
54	54	2.25passenger automobile, as defined in section 168.002, if the automobile is designed and used
55	55	2.26for carrying more than nine persons including the driver; and
56	56	2.27 (ii) intended to be used primarily to transport tangible personal property or individuals,
57	57	2.28other than employees, to whom the organization provides service in performing its charitable,
58	58	2.29religious, or educational purpose;
59	59	2.30 (12) purchase of a motor vehicle for use by a transit provider exclusively to provide
60	60	2.31transit service is exempt if the transit provider is either (i) receiving financial assistance or
61	61	2.32reimbursement under section 174.24 or 473.384, or (ii) operating under section 174.29,
62	62	2.33473.388, or 473.405;
63	63	2Section 1.
64	64	25-00642 as introduced11/22/24 REVISOR KRB/VJ 3.1 (13) purchase or use of a motor vehicle by a qualified business, as defined in section
65	65	3.2469.310, located in a job opportunity building zone, if the motor vehicle is principally
66	66	3.3garaged in the job opportunity building zone and is primarily used as part of or in direct
67	67	3.4support of the person's operations carried on in the job opportunity building zone. The
68	68	3.5exemption under this clause applies to sales, if the purchase was made and delivery received
69	69	3.6during the duration of the job opportunity building zone. The exemption under this clause
70	70	3.7also applies to any local sales and use tax;
71	71	3.8 (14) purchase of a leased vehicle by the lessee who was a participant in a lease-to-own
72	72	3.9program from a charitable organization that is:
73	73	3.10 (i) described in section 501(c)(3) of the Internal Revenue Code; and
74	74	3.11 (ii) licensed as a motor vehicle lessor under section 168.27, subdivision 4;
75	75	3.12 (15) purchase of a motor vehicle used exclusively as a mobile medical unit for the
76	76	3.13provision of medical or dental services by a federally qualified health center, as defined
77	77	3.14under title 19 of the Social Security Act, as amended by Section 4161 of the Omnibus Budget
78	78	3.15Reconciliation Act of 1990; and
79	79	3.16 (16) purchase of a motor vehicle by a veteran having a total service-connected disability,
80	80	3.17as defined in section 171.01, subdivision 51.
81	81	3Section 1.
82	82	25-00642 as introduced11/22/24 REVISOR KRB/VJ