There is a newer version of the Minnesota Statutes
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2015 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 297B — SALES TAX ON MOTOR VEHICLES
Section 297B.13 — EXEMPTION FROM EXCISE TAX OF CHAPTER 297A.

MN Stat § 297B.13 (2015) What's This?
297B.13 EXEMPTION FROM EXCISE TAX OF CHAPTER 297A.

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.

History:

1971 c 853 s 15; 1994 c 587 art 2 s 21

Disclaimer: These codes may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.