Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Minnesota
/
Chapters 296 - 299 — Excise...
/
Chapter 297B — Sales Tax On Motor Vehicles
Chapter 297B — Sales Tax On Motor Vehicles
Section 297B.01 — Definitions.
Section 297B.02 — Tax Imposed.
Section 297B.025 — Older Passenger Automobile.
Section 297B.03 — Exemptions.
Section 297B.031 — Tax Refund.
Section 297B.035 — Vehicle Purchased By Dealer Or Lessor.
Section 297B.0351 — Manufacturer Testing Vehicle.
Section 297B.04 — Purchaser's Certificate Furnished To Registrar.
Section 297B.05 — Presentation Of Purchaser's Certificate To Registrar.
Section 297B.06 — No Registration Unless Tax Paid.
Section 297B.07 — Presumptions.
Section 297B.08 — Tax Paid In Other State; Credit, Reciprocity.
Section 297B.09 — Allocation Of Revenue.
Section 297B.10 — Penalties.
Section 297B.11 — Registrar As Agent Of Commissioner Of Revenue; Powers.
Section 297B.12 — Private Nature Of Information.
Section 297B.13 — Exemption From Excise Tax Of Chapter 297a.