MN HF1948

Exempts the first $25,000 of the value of a passenger automobile or motorcycle from motor vehicle sales tax when purchased outside the United States by active duty U.S. armed forces members serving outside the country.

Limited to one passenger automobile or motorcycle per service member's lifetime, regardless of residency status at time of purchase.

Applies only to vehicles purchased outside the United States during federal active service as defined in Minnesota statute section 190.05, subdivision 5c.

Effective for sales and purchases made after June 30, 2012.

Amends Minnesota Statutes 2011 Supplement, section 297B.03 by adding this exemption as clause (15) to existing motor vehicle sales tax exemptions.