1.1 .................... moves to amend H.F. No. 1512 as follows:
1.2Delete everything after the enacting clause and insert:
1.3 "Section 1. Minnesota Statutes 2006, section 297B.03, is amended to read:
1.4297B.03 EXEMPTIONS.
1.5 There is specifically exempted from the provisions of this chapter and from
1.6computation of the amount of tax imposed by it the following:
1.7 (1) purchase or use, including use under a lease purchase agreement or installment
1.8sales contract made pursuant to section
465.71, of any motor vehicle by the United States
1.9and its agencies and instrumentalities and by any person described in and subject to the
1.10conditions provided in section
297A.67, subdivision 11;
1.11 (2) purchase or use of any motor vehicle by any person who was a resident of
1.12another state or country at the time of the purchase and who subsequently becomes a
1.13resident of Minnesota, provided the purchase occurred more than 60 days prior to the date
1.14such person began residing in the state of Minnesota and the motor vehicle was registered
1.15in the person's name in the other state or country;
1.16 (3) purchase or use of any motor vehicle by any person making a valid election to be
1.17taxed under the provisions of section
297A.90;
1.18 (4) purchase or use of any motor vehicle previously registered in the state of
1.19Minnesota when such transfer constitutes a transfer within the meaning of section 118,
1.20331, 332, 336, 337, 338, 351, 355, 368, 721, 731, 1031, 1033, or 1563(a) of the Internal
1.21Revenue Code of 1986, as amended through December 31, 1999;
1.22 (5) purchase or use of any vehicle owned by a resident of another state and leased
1.23to a Minnesota-based private or for-hire carrier for regular use in the transportation of
1.24persons or property in interstate commerce provided the vehicle is titled in the state of
1.25the owner or secured party, and that state does not impose a sales tax or sales tax on
1.26motor vehicles used in interstate commerce;
2.1 (6) purchase or use of a motor vehicle by a private nonprofit or public educational
2.2institution for use as an instructional aid in automotive training programs operated by the
2.3institution. "Automotive training programs" includes motor vehicle body and mechanical
2.4repair courses but does not include driver education programs;
2.5 (7) purchase of a motor vehicle for use as an ambulance by an ambulance service
2.6licensed under section
144E.10;
2.7 (8) purchase of a motor vehicle by or for a public library, as defined in section
2.8134.001, subdivision 2
, as a bookmobile or library delivery vehicle;
2.9 (9) purchase of a ready-mixed concrete truck;
2.10 (10) purchase or use of a motor vehicle by a town for use exclusively for road
2.11maintenance, including snowplows and dump trucks, but not including automobiles,
2.12vans, or pickup trucks;
2.13 (11) purchase or use of a motor vehicle by a corporation, society, association,
2.14foundation, or institution organized and operated exclusively for charitable, religious,
2.15or educational purposes, except a public school, university, or library, but only if the
2.16vehicle is:
2.17 (i) a truck, as defined in section
168.011, a bus, as defined in section
168.011, or a
2.18passenger automobile, as defined in section
168.011, if the automobile is designed and
2.19used for carrying more than nine persons including the driver; and
2.20 (ii) intended to be used primarily to transport tangible personal property or
2.21individuals, other than employees, to whom the organization provides service in
2.22performing its charitable, religious, or educational purpose;
2.23 (12) purchase of a motor vehicle for use by a transit provider exclusively to provide
2.24transit service is exempt if the transit provider is either (i) receiving financial assistance or
2.25reimbursement under section
174.24 or
473.384, or (ii) operating under section
174.29,
2.26473.388
, or
473.405;
2.27 (13) purchase or use of a motor vehicle by a qualified business, as defined in section
2.28469.310
, located in a job opportunity building zone, if the motor vehicle is principally
2.29garaged in the job opportunity building zone and is primarily used as part of or in direct
2.30support of the person's operations carried on in the job opportunity building zone. The
2.31exemption under this clause applies to sales, if the purchase was made and delivery
2.32received during the duration of the job opportunity building zone. The exemption under
2.33this clause also applies to any local sales and use tax
;
2.34(14) purchase of a leased vehicle by the lessee who was a participant in a
2.35lease-to-own program from a charitable organization that is:
2.36(i) described in section 501(c)(3) of the Internal Revenue Code; and
3.1(ii) licensed as a motor vehicle lessor under section 168.27, subdivision 4.
3.2EFFECTIVE DATE.This section is effective for sales and purchases made after
3.3June 30, 2007."
3.4Renumber the sections in sequence and correct the internal references
3.5Amend the title accordingly