Search this guide Print Page Print Guide Guide Menu Back to Sales Tax Fact Sheets and Industry Guides Motor Vehicle Industry Guide Sales and Transfers Motor Vehicle Sales Tax Gifted or Donated Vehicles Calculating the Vehicle Purchase Price Vehicle Sales Price Rebate Trade-In Allowance Charges Not Subject to the Motor Vehicle Sales Tax Vehicle Disability Accessible Modifications Local Vehicle Excise Taxes When Do Local Vehicle Excise Taxes Apply? Miscellaneous Motor Vehicle Taxes Motor Vehicles Not Registered in Minnesota Vehicles Owned By a Non-Minnesota Business Entity Lemon Law Refunds Insurance reimbursements Vending Machine Sales Local sales tax Nontaxable Transactions Leases Short-Term Rentals Loaner Vehicles Tribal Governments and Members Repair Services and Parts Towing, Cleaning, and Rustproofing Services Warranties, Recalls, and Service Contracts Taxable Purchases Filing Returns and Record-Keeping Legal References and Resources field_block:node:guide:title Miscellaneous Motor Vehicle Taxes field_block:node:guide:body Some vehicles have different tax rates than most. field_block:node:guide:field_paragraph Older passenger vehicles [+] Instead of the 6.5 percent Motor Vehicle Sales Tax, a $10 tax applies if the vehicle meets all of the following: The vehicle is 10 years or older; and it has a sales price and average value of $3,000 or less; Note: The deputy registrar has the authority to determine a vehicle’s value by using nationally recognized sources of information on vehicle resale values. This tax is paid to a deputy registrar or the Driver and Vehicle Services of the Department of Public Safety when the title is transferred. Collector Passenger Vehicles and Fire Trucks [+] Instead of the 6.5 percent Motor Vehicle Sales Tax, a $150 tax applies to collector passenger vehicles and fire trucks. A “collector passenger vehicle” is a motor vehicle manufactured from 1925 to 1948 and designated as a collector car. This tax is paid to a deputy registrar or the Driver and Vehicle Services of the Department of Public Safety when the title is transferred. Small Price Vehicle Transfer [+] When a vehicle is transferred at a small price, the Motor Vehicle Sales Tax is calculated on the average value of similar vehicles.