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.