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Last Updated: 8/8/2017

Motor Vehicle Industry Guide

The links below describe the sales and use tax topics related to the motor vehicle industry.

Law changes in 2017 made the following changes:

When a non-Minnesota business owns a motor vehicle that is operated by a Minnesota resident, it is presumed that the Minnesota resident is the owner of the motor vehicle when certain conditions are met. See Sales and Transfers.

A transfer of a motor vehicle title upon death is considered an inherited vehicle and is not taxable. See Nontaxable Transactions.

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