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  2. U.S. State Codes
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  4. Minnesota
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  6. Chapters 296 - 299 — Excise...
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  8. 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.
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