MN SF2539

Exempts motor vehicles used exclusively as mobile medical units from Minnesota motor vehicle sales tax when operated by federally qualified health centers as defined under the Social Security Act.

Adds this exemption as a new clause (15) to Minnesota Statutes 2011 Supplement, section 297B.03, which lists existing motor vehicle sales tax exemptions.

Makes the exemption retroactively effective for sales and purchases made after December 31, 2010.