MN HF4387

Exempts preowned motor vehicles from Minnesota's motor vehicle sales tax (Chapter 297B) and general sales tax (Chapter 297A) effective for sales after June 30, 2026

Defines "preowned motor vehicle" as any vehicle previously sold at retail, titled, registered, leased, or transferred to a person and operated or placed into service prior to the current sale

Classifies a vehicle as preowned regardless of mileage if previously titled or registered to any person or entity other than a manufacturer, distributor, or licensed dealer

Amends Minnesota Statutes sections 297A.67, 297B.01, and 297B.03 to add the new exemption to the existing list of motor vehicle sales tax exemptions