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SF1210 (Legislative Session 94 (2025-2026))

Motor vehicles sales tax exemptions modifications

Related bill: HF2751

AI Generated Summary

Senate File No. 1210 is a bill introduced in the Minnesota Senate that aims to revise exemptions for the sales tax on motor vehicles. This bill focuses on amending Minnesota Statutes section 297B.03 to specify or clarify certain situations where motor vehicle purchases or uses are exempt from sales tax.

The proposed exemptions include:

  1. Vehicles purchased by the United States government, its agencies, and certain individuals or entities under specific conditions.
  2. Vehicles bought by new Minnesota residents who purchased the vehicle in another state or country over 60 days before moving to Minnesota.
  3. Vehicles used in certain registered transfers within the meaning of specified Internal Revenue Code sections.
  4. Vehicles owned by out-of-state residents but leased to Minnesota-based carriers for interstate transportation, providing specific conditions are met.
  5. Vehicles purchased by educational institutions for use in automotive training programs.
  6. Ambulances and vehicles bought for specific emergency and library services.
  7. Specific vehicles purchased by towns for road maintenance.
  8. Vehicles used by charitable, religious, or educational organizations under certain conditions.
  9. Special exemptions for transit providers, businesses in job opportunity zones, participants in leaseto-own programs from charitable organizations, mobile medical units, and veterans with service-connected disabilities.

These adjustments serve to clarify the application of sales tax exemptions, thereby aiding eligible entities in understanding their tax liabilities and entitlements more clearly.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 09, 2025HouseFloorActionIntroduction and first reading
February 09, 2025SenateFloorActionIntroduction and first reading
February 09, 2025HouseFloorActionReferred toTransportation
February 09, 2025SenateFloorActionReferred toTransportation

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill amends exemptions to the sales tax on motor vehicles under section 297B.03.",
      "modified": []
    },
    "citation": "297B.03",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References conditions under which the sale tax exemption is applied.",
      "modified": []
    },
    "citation": "297A.67",
    "subdivision": "subdivision 11"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Covers the exemption for motor vehicle purchase by an ambulance service licensed under section 144E.10.",
      "modified": []
    },
    "citation": "144E.10",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines public library for the purpose of tax exemption on motor vehicles used as a bookmobile or library delivery vehicle.",
      "modified": []
    },
    "citation": "134.001",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines different vehicle types for the purposes of tax exemption.",
      "modified": []
    },
    "citation": "168.002",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Refers to financial assistance or reimbursement for transit providers.",
      "modified": []
    },
    "citation": "174.24",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Relates to transit service financial assistance for transit providers.",
      "modified": []
    },
    "citation": "473.384",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Covers operations under section 174.29 for transit service.",
      "modified": []
    },
    "citation": "174.29",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Pertains to transit operations exemptions for transit providers.",
      "modified": []
    },
    "citation": "473.388",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Related to transit service operations by providers.",
      "modified": []
    },
    "citation": "473.405",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines qualified business as it relates to job opportunity building zone exemptions.",
      "modified": []
    },
    "citation": "469.310",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Covers licensing requirements for motor vehicle lessors under section 168.27, subdivision 4.",
      "modified": []
    },
    "citation": "168.27",
    "subdivision": "subdivision 4"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines total service-connected disability for veteran motor vehicle exemption.",
      "modified": []
    },
    "citation": "171.01",
    "subdivision": "subdivision 51"
  }
]

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