Minnesota § 297A.825 SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS

Minnesota Statutes

§ 297A.825 — SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS

Minnesota § 297A.825

PartEXCISE AND SALES TAXES

Ch. 297AGENERAL SALES AND USE TAXES

This text of Minnesota § 297A.825 (SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 297A.825 (2026).

Text

Subdivision 1.Agreement with commissioners of natural resources and public safety; collection and refunds. The commissioner may enter into an agreement with the commissioner of natural resources, in consultation with the commissioner of public safety, that provides that:

(1)the commissioner of natural resources and authorized deputy registrars of motor vehicles must collect use tax on snowmobiles, all-terrain vehicles, and watercraft from persons applying for initial registration or license of the item unless the applicant provides a receipt, invoice, or other document to prove that:

(i)sales tax was paid on the purchase;

(ii)the purchase was exempt under this chapter;

(iii)use tax was paid to the commissioner in a form prescribed by the commissioner; or

(iv)the item was purchased fr

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Subdivision 1.Agreement with commissioners of natural resources and public safety; collection and refunds.
The commissioner may enter into an agreement with the commissioner of natural resources, in consultation with the commissioner of public safety, that provides that:
(1) the commissioner of natural resources and authorized deputy registrars of motor vehicles must collect use tax on snowmobiles, all-terrain vehicles, and watercraft from persons applying for initial registration or license of the item unless the applicant provides a receipt, invoice, or other document to prove that:
(i) sales tax was paid on the purchase;
(ii) the purchase was exempt under this chapter;
(iii) use tax was paid to the commissioner in a form prescribed by the commissioner; or
(iv) the item was purchased from a retailer that is maintaining a place of business in this state as defined in section297A.66, subdivision 1, and is a dealer as defined in section84.81, subdivision 10;84.92, subdivision 3; or86B.005, subdivision 4; and
(2) the commissioner of natural resources and authorized deputy registrars of motor vehicles are authorized to issue refunds of use tax paid to them in error, meaning that either the sales or use tax had already been paid or that the purchase was exempt from tax under this chapter.

Subd. 2.Agents.
For the purposes of collecting or refunding the tax under this section, the commissioner of natural resources and authorized deputy registrars of motor vehicles are the agents of the commissioner and are subject to, and must strictly comply with, all rules consistent with this chapter prescribed by the commissioner.