MN HF2959

Exempts motor vehicles used exclusively as mobile medical units from Minnesota motor vehicle sales tax.

Applies only to vehicles operated by federally qualified health centers as defined under title 19 of the Social Security Act (as amended by section 4161 of the Omnibus Budget Reconciliation Act of 1990).

Mobile medical units must be used solely for provision of medical or dental services to qualify for the exemption.

Effective retroactively for sales and purchases made after December 31, 2010.

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