Source: https://www.revisor.mn.gov/statutes/2013/cite/297A.64
Timestamp: 2020-04-02 20:27:27
Document Index: 35215902

Matched Legal Cases: ['art 1', 'art 12', 'art 3', 'art 8', 'art 2', 'art 7', 'art 5', 'art 1', 'art 3', 'art 4', 'art 8']

Car sharing organizations
A tax is imposed on the lease or rental in this state for not more than 28 days of a passenger automobile as defined in section 168.002, subdivision 24, a van as defined in section 168.002, subdivision 40, or a pickup truck as defined in section 168.002, subdivision 26. The rate of tax is 9.2 percent of the sales price. The tax applies whether or not the vehicle is licensed in the state.
Subd. 2.Fee imposed.
(a) A fee equal to five percent of the sales price is imposed on leases or rentals of vehicles subject to the tax under subdivision 1. The lessor on the invoice to the customer may designate the fee as "a fee imposed by the State of Minnesota for the registration of rental cars."
(b) The provisions of this subdivision do not apply to the vehicles of a nonprofit corporation or similar entity, consisting of individual or group members who pay the organization for the use of a motor vehicle, if the organization:
(1) owns or leases a fleet of vehicles of the type subject to the tax under subdivision 1 that are available to its members for use, priced on the basis of intervals of one hour or less;
(2) parks its vehicles at unstaffed, self-service locations that are accessible at any time of the day;
(3) maintains its vehicles, insures its vehicles on behalf of its members, and purchases fuel for its fleet; and
(4) does not charge usage rates that decline on a per unit basis, whether specified based on distance or time.
2000 c 418 art 1 s 7; 1Sp2001 c 5 art 12 s 31,32,95; 2002 c 377 art 3 s 24; 1Sp2003 c 21 art 8 s 15; 2005 c 151 art 2 s 13; art 7 s 8; 1Sp2005 c 3 art 5 s 33; 2006 c 212 art 1 s 26 subd 5; 2008 c 152 art 3 s 7; 2009 c 88 art 4 s 5; 2013 c 143 art 8 s 17