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Vehicles Owned By a Non-Minnesota Business Entity

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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 two or more of the following are true:

  • The business lacks a specific business activity or purpose
  • The business maintains no physical presence in the jurisdiction where it is organized
  • The business earns de minimis or no revenue
  • The business maintains minimal or no business records
  • The business fails to employ individuals and does not provide W-2 wage statements
  • The business does not file federal income tax returns or fails to file state income tax in the state they are organized

A motor vehicle is under the control of a Minnesota resident when the following conditions are met:

  • The vehicle is driven by a Minnesota resident
  • The resident is a partner, member, or shareholder of the business entity
  • The resident is insured to drive the vehicle
  • Operates or stores the vehicle in Minnesota for any period of time