Collections
Minnesota Statutes
Excise and Sales Taxes
Chapter 297B
Minn. Stat. ch. 297B
Sales Tax on Motor Vehicles
Learn More
Log In
Sign Up
297B.001
MS 2006 [Renumbered 15.001]
297B.01
Definitions
297B.02
Tax Imposed
297B.025
Older Passenger Automobile
297B.03
Exemptions
297B.031
Tax Refund
297B.032
[Repealed, 1Sp2001 c 5 art 7 s 66]
297B.035
Vehicle Purchased by Dealer or Lessor
297B.0351
Manufacturer Testing Vehicle
297B.04
MS 2022 [Repealed, 2023 c 25 s 190]
297B.05
MS 2022 [Repealed, 2023 c 25 s 190]
297B.06
No Registration Unless Tax Paid
297B.07
Presumptions
297B.08
Tax Paid in Other State; Credit, Reciprocity
297B.09
Allocation of Revenue
297B.10
Penalties
297B.11
Registrar as Agent of Commissioner of Revenue; Powers
297B.12
Private Nature of Information
297B.13
Exemption from Excise Tax of Chapter 297a