1.1    .................... moves to amend H. F. No. 413 as follows:
1.2Page 10, delete article 2 and insert:


1.5    Section 1. Minnesota Statutes 2006, section 84.788, is amended by adding a
1.6subdivision to read:
1.7    Subd. 12. Proof of sales tax payment. A person applying for initial registration of
1.8an off-highway motorcycle must provide a purchaser's certificate, showing a complete
1.9description of the off-highway motorcycle, the seller's name and address, the full purchase
1.10price of the off-highway motorcycle, and the trade-in allowance, if any. The certificate
1.11must include information showing either (1) that the sales and use tax under chapter 297A
1.12was paid or (2) the purchase was exempt from tax under chapter 297A. The commissioner
1.13of public safety, in consultation with the commissioner and the commissioner of revenue,
1.14shall prescribe the form of the certificate.
1.15    The certificate is not required if the applicant provides a receipt, invoice, or
1.16other document that shows the off-highway motorcycle was purchased from a retailer
1.17maintaining a place of business in this state as defined in section 297A.66, subdivision 1.
1.18EFFECTIVE DATE.This section is effective for registrations after June 30, 2007.

1.19    Sec. 2. Minnesota Statutes 2006, section 84.798, is amended by adding a subdivision
1.20to read:
1.21    Subd. 11. Proof of sales tax payment. A person applying for initial registration of
1.22an off-road vehicle must provide a purchaser's certificate, showing a complete description
1.23of the off-road vehicle, the seller's name and address, the full purchase price of the off-road
1.24vehicle, and the trade-in allowance, if any. The certificate must include information
1.25showing either (1) that the sales and use tax under chapter 297A was paid or (2) the
1.26purchase was exempt from tax under chapter 297A. The commissioner of public safety,
2.1in consultation with the commissioner and the commissioner of revenue, shall prescribe
2.2the form of the certificate.
2.3    The certificate is not required if the applicant provides a receipt, invoice, or other
2.4document that shows the off-road vehicle was purchased from a retailer maintaining a
2.5place of business in this state as defined in section 297A.66, subdivision 1.
2.6EFFECTIVE DATE.This section is effective for registrations after June 30, 2007."
2.7Amend the title accordingly