Skip to main content
Find a Lawyer

Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297B.02. Tax imposed

Current as of January 01, 2025 | Updated by Findlaw Staff

Subdivision 1. Rate. (a) There is imposed an excise tax of 6.875 percent on the purchase price of any motor vehicle purchased or acquired, either in or outside of the state of Minnesota, which is required to be registered under the laws of this state.

(b) The excise tax is also imposed on the purchase price of motor vehicles purchased or acquired on Indian reservations when the tribal council has entered into a sales tax on motor vehicles refund agreement with the state of Minnesota.

Subd. 2. In lieu tax for older passenger automobile. In lieu of the tax imposed in subdivision 1, there is imposed a tax of $10 on the purchase price of any passenger automobile described insection 297B.025, subdivision 1.

Subd. 3. In lieu tax for collector vehicle. In lieu of the tax imposed in subdivision 1, there is imposed a tax of $150 on the purchase price of a passenger automobile or a fire truck described insection 297B.025, subdivision 2.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297B.02. Tax imposed - last updated January 01, 2025 | https://codes.findlaw.com/mn/excise-and-sales-taxes-ch-296-299/mn-st-sect-297b-02/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard