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Last Updated: 11/29/2016

Motor Vehicle Purchases

You may pay the Motor Vehicle Sales Tax to the dealer or to the motor vehicle registration office when you register your vehicle.

If you are involved in intrastate commerce doing business within Minnesota, the purchases of motor vehicles are taxable.

If you are involved in interstate commerce doing business across a state line, you may qualify to pay a prorated tax on vehicle purchases. See Motor Carrier Direct Pay authorization.

For more information, see the Motor Vehicle Industry Guide.

Motor vehicle leases

Leases of motor vehicles are taxable. However, if you are involved in interstate commerce, you may qualify to pay a prorated tax on your lease. See Motor Carrier Direct Pay authorization.

For more information, see the Motor Vehicle Industry Guide.

Repair parts, accessories, attached equipment, and lubricants

Repair parts, accessories, and attached equipment are taxable. However, if you are involved in interstate commerce, you may qualify to pay a prorated tax on these purchases. See Motor Carrier Direct Pay authorization.

Lubricants used for interstate and intrastate commerce are taxable.

For more information, see the Motor Vehicle Industry Guide.

Motor Carrier Direct Pay (MCDP) Authorization >

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