MN SF370

Adds a new exemption to Minnesota's motor vehicle sales tax for unmarked police patrol vehicles purchased or leased by the state or political subdivisions.

The exemption applies to vehicles used exclusively as unmarked police patrol vehicles.

Effective date is June 30, 2023, for all sales and purchases made after that date.

Amends Minnesota Statutes 2022, section 297B.03, by adding clause (16) to the existing list of motor vehicle sales tax exemptions.