Motor Vehicle Exemptions

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Some transactions are exempt from Motor Vehicle Tax depending on who purchases the vehicle, as listed in the following table.

There are also limited exemptions for motor vehicles purchased by specific government agencies.

Who is the Purchaser?	They may buy the following vehicles exempt from Motor Vehicle Tax
Ambulance service	Ambulances sold or leased to an ambulance service (public or private) under M.S. 144E.10, Ambulance service licensing Note: Exemption includes accessory items used to initially equip ambulances and repair and replacement parts for ambulances
Metropolitan Council Transit	Buses (purchased or leased)
Municipal fire department	Fire trucks, pumper trucks, hook and ladder trucks, and clearly marked trailers Note: Exemption includes items used to assemble or initially equip these vehicles or items that are permanently attached to them
Police department	Marked police patrol vehicles Note: Exemption includes accessory items used to initially equip the vehicle
Public or private transit operations	Vehicle used for transit services
Ready-mix producer	Ready-mix concrete trucks
Township	Snow plows, dump trucks, and other motor vehicles used only for road maintenance Note: This exemption does not include automobiles, vans, or pickup trucks. This exemption does not apply to purchases by other local governments.
Volunteer fire department	Fire trucks, pumper trucks, hook and ladder trucks, trailers, or components to assemble these vehicles Note: Exemption includes components to assemble these vehicles and accessories, replacement parts, and repair parts

For more information, see:

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