2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297B Sales Tax on Motor Vehicles
Section 297B.025 OLDER PASSENGER AUTOMOBILE.

297B.025 OLDER PASSENGER AUTOMOBILE.
Subdivision 1. Noncollector vehicle. Purchase or use of a passenger automobile as defined
in section 168.011, subdivision 7, shall be taxed pursuant to section 297B.02, subdivision 2, if the
passenger automobile (1) is in the tenth or subsequent year of vehicle life, and (2) does not have a
resale value of $3,000 or more, as determined using nationally recognized sources of information
on automobile resale values, as designated by the registrar of motor vehicles.
Subd. 2. Collector vehicle. A passenger automobile that is registered under section 168.10,
subdivision 1a , 1b, 1c, 1d, or 1h, or a fire truck registered under section 168.10, subdivision 1c,
shall be taxed under section 297B.02, subdivision 3. If the vehicle is subsequently registered in
another class not under section 168.10, subdivision 1a, 1b, 1c, 1d, or 1h, within one year of the
date of registration under those subdivisions, it shall be subject to the full excise tax imposed
under subdivision 1.
History: 1Sp1985 c 14 art 2 s 12; 1988 c 636 s 15; 1989 c 277 art 1 s 22; 1995 c 264
art 2 s 36; 2003 c 127 art 6 s 15,16