MN SF4465

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

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

Vehicles are deemed preowned regardless of mileage if previously titled or registered to any person or entity other than a manufacturer, distributor, or licensed dealer

Adds preowned vehicles to the existing list of motor vehicle sales tax exemptions, which currently includes purchases by government entities, charitable organizations, transit providers, veterans with total service-connected disabilities, and certain specialized vehicles