Establishes a sales tax exemption for preowned motor vehicles in Minnesota.

The bill creates a sales tax exemption for preowned motor vehicles in Minnesota. It amends Minnesota Statutes to exempt certain purchases and uses of motor vehicles from sales tax. Exemptions include purchases by the United States and its agencies, residents of other states who become Minnesota residents, and specific uses such as charitable, educational, and emergency services. The exemption applies to sales and purchases made after June 30, 2026.

Establishes a sales tax exemption for preowned motor vehicles in Minnesota.

The bill creates a sales tax exemption for preowned motor vehicles in Minnesota. It amends Minnesota Statutes to exempt certain purchases and uses of motor vehicles from sales tax. Exemptions include purchases by the United States and its agencies, residents of other states who become Minnesota residents, and specific uses such as charitable, educational, and emergency services. The exemption applies to sales and purchases made after June 30, 2026.