Minnesota Statutes
§ 297B.13 — EXEMPTION FROM EXCISE TAX OF CHAPTER 297A
Minnesota § 297B.13
This text of Minnesota § 297B.13 (EXEMPTION FROM EXCISE TAX OF CHAPTER 297A) 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.13 (2026).
Text
As defined in Laws 1971, chapter 853, the sale or use of motor vehicles shall be exempt from the excise tax imposed by chapter 297A; however, the leasing or other use of motor vehicles not subject to tax under the provisions of the sales tax on motor vehicles laws shall be subject to the provisions of said chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1971 c 853 s 15;1994 c 587 art 2 s 21
Nearby Sections
15
§ 297B.01
DEFINITIONS§ 297B.02
TAX IMPOSED§ 297B.025
OLDER PASSENGER AUTOMOBILE§ 297B.03
EXEMPTIONS§ 297B.031
TAX REFUND§ 297B.035
VEHICLE PURCHASED BY DEALER OR LESSOR§ 297B.0351
MANUFACTURER TESTING VEHICLE§ 297B.06
NO REGISTRATION UNLESS TAX PAID§ 297B.07
PRESUMPTIONS§ 297B.09
ALLOCATION OF REVENUE§ 297B.10
PENALTIES§ 297B.12
PRIVATE NATURE OF INFORMATIONCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 297B.13, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/297B/297B.13.