2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297B Sales Tax on Motor Vehicles
Section 297B.08 TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY.
297B.08 TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY.
If any motor vehicle has been or is subject to a tax by any other state in respect to its sale or
use, in an amount less than the tax imposed by this chapter and chapter 297A, the provisions of
this chapter and chapter 297A, shall apply, but at a rate measured by the difference only between
the rate fixed in chapter 297A, and the rate by which the previous tax paid in the other state upon
the sale or use was computed. If the rate of tax imposed in such other state is the same or more
than the rate of tax imposed by chapter 297A, then no tax shall be due on such motor vehicle. The
provisions of this section shall apply only if such other state allows a credit with respect to the
excise tax imposed by this chapter and chapter 297A, which is substantially similar in effect to
the credit allowed by this section.
History: 1971 c 853 s 8; 1Sp1981 c 1 art 4 s 8
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