Minnesota § 297B.02 TAX IMPOSED

Minnesota Statutes

§ 297B.02 — TAX IMPOSED

Minnesota § 297B.02

PartEXCISE AND SALES TAXES

Ch. 297BSALES TAX ON MOTOR VEHICLES

This text of Minnesota § 297B.02 (TAX IMPOSED) 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. § 297B.02 (2026).

Text

Subdivision 1.Rate.

(a)There is imposed an excise tax of 6.875 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.

(b)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 section297B.025, subdivision 1. Subd. 3.In lieu tax for collector vehicle. In lieu of the tax imposed in subdivision 1,

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Subdivision 1.Rate.
(a) There is imposed an excise tax of 6.875 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.
(b) 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 section297B.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 section297B.025, subdivision 2.

Legislative History

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;2023 c 68 art 3 s 30