Minnesota § 360.654 AIRCRAFT DEALER'S COMMERCIAL USE PERMIT

Minnesota Statutes

§ 360.654 — AIRCRAFT DEALER'S COMMERCIAL USE PERMIT

Minnesota § 360.654

PartAERONAUTICS

Ch. 360AIRPORTS AND AERONAUTICS

This text of Minnesota § 360.654 (AIRCRAFT DEALER'S COMMERCIAL USE PERMIT) 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. § 360.654 (2026).

Text

Upon written application by a dealer licensed in accordance with section360.63and 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 section297A.63on 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 

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Upon written application by a dealer licensed in accordance with section360.63and 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 section297A.63on 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 section297A.62or297A.63shall 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 section297A.62shall become due on the eventual sale of the aircraft. This section and section297A.82, subdivision 4, paragraph (c), shall in no way apply to registration or taxation pursuant to sections360.511to360.67.