A gift to a 501(c)(3) nonprofit organization when the motor vehicle is used exclusively for religious, charitable, or educational purposes.For more information, see Isolated and Occasional Sales. No affidavit is required when a gifted motor vehicle is transferred between these relatives. Between husband and wife in a divorce proceeding.From an individual into the individual’s revocable trust.From joint tenancy to one of the joint tenants for no monetary consideration.By inheritance, including transferring a motor vehicle inherited upon death. ![]() The following title transfers are not taxable: Note: Exemption includes components to assemble these vehicles and accessories, replacement parts, and repair parts. This exemption does not apply to purchases by other local governments.įire trucks, pumper trucks, hook and ladder trucks, trailers, or components used to assemble these vehicles Note: This exemption does not include automobiles, vans, or pickup trucks. Snow plows, dump trucks, and other motor vehicles used only for road maintenance To qualify, the provider must receive financial assistance or reimbursement under Minnesota Statute 174.24 or 473.384, or operate under Minnesota Statute 174.29, 473.388, or 473.405. Vehicles used to provide transportation services for the elderly or disabled may also qualify. Note: This exemption does not include vehicles used in driver education programs. Vehicles used as instructional aids in a vehicle body and mechanical repair course. Note: Exemption includes accessory items used to initially equip the vehicle State or local government organizations, schools, universities, or private bus companies do not qualify for this exemption. Note: Limited to groups organized for charitable, religious, or educational purposes to transport goods and people, but not employees. Trucks, buses, or automobiles primarily designed to carry at least 10 people. Note: Exemption includes items used to assemble or initially equip these vehicles or items that are permanently attached to the qualified vehicle Vehicles used as a bookmobile or delivery vehicleįire trucks, pumper trucks, hook and ladder trucks, and clearly marked trailers To claim exemption, the business must provide a written statement indicating they: Vehicles primarily garaged, used as part of, or in direct support of, the buyer’s operations carried on in a JOBZ zone. ![]() Vehicles used only as mobile medical units for providing medical and dental services by a federal qualified health center. Code, title 38, section 3902Īll vehicles (purchased, leased, or rented) ![]() Note: Purchaser must have grant assistance under U.S. Note:Exemption includes accessory items used to initially equip ambulances and repair and replacement parts for ambulances They can buy the following vehicles exempt from Motor Vehicle TaxĪmbulances sold or leased to an ambulance service (public or private) licensed under Minnesota Statutes 144E.10, Ambulance service licensing For these sales, you must keep on file Form PS2000, Application to Title/Register a Vehicle, showing the exemption code. Some transactions are exempt from Motor Vehicle tax depending on who purchases the vehicle, as listed in the table below.
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