Exempts wheelchair accessible vehicles from motor vehicle sales tax and rental motor vehicle tax and fee.

This bill amends Minnesota Statutes to exempt wheelchair accessible vehicles from the motor vehicle sales tax and the rental motor vehicle tax and fee. A wheelchair accessible vehicle is defined as a motor vehicle equipped to allow a person to enter and exit, independently or with assistance, while seated in a wheelchair. The exemption applies to sales and purchases made after June 30, 2026, and to leases and rentals made after the same date.

Exempts wheelchair accessible vehicles from motor vehicle sales tax and rental motor vehicle tax and fee.

This bill amends Minnesota Statutes to exempt wheelchair accessible vehicles from the motor vehicle sales tax and the rental motor vehicle tax and fee. A wheelchair accessible vehicle is defined as a motor vehicle equipped to allow a person to enter and exit, independently or with assistance, while seated in a wheelchair. The exemption applies to sales and purchases made after June 30, 2026, and to leases and rentals made after the same date.