1.1.................... moves to amend H.F. No. 1664 as follows:
1.2Page 1, after line 5 insert :
1.3 "Section 1. Minnesota Statutes 2008, section 84.82, subdivision 10, is amended to read:
1.4 Subd. 10.
Proof of sales tax payment. (a) A person applying for initial registration
1.5of a snowmobile
, or applying for reregistration for the first time after a change of
1.6ownership under subdivision 1, must provide a snowmobile purchaser's certificate,
1.7showing a complete description of the snowmobile, the seller's name and address, the full
1.8purchase price of the snowmobile, and the trade-in allowance, if any. The certificate must
1.9include information showing either (1) that the sales and use tax under chapter 297A was
1.10paid or (2) the purchase was exempt from tax under chapter 297A. The commissioner of
1.11public safety, in consultation with the commissioner and the commissioner of revenue,
1.12shall prescribe the form of the certificate.
1.13 (b) The certificate is not required if the applicant provides a receipt, invoice, or other
1.14document that shows the snowmobile was purchased from a retailer maintaining a place of
1.15business in this state as defined in section
297A.66, subdivision 1.
1.16 (c) If the applicant cannot meet the provisions in either paragraph (a) or (b), the
1.17applicant must provide a receipt, invoice, or other document from the previous owner
1.18certifying the amount paid for the snowmobile, whether in money or other consideration,
1.19and remit the applicable use tax along with the registration fee.
1.20EFFECTIVE DATE.This section is effective for sales and purchases made after
1.21June 30, 2009.
1.22 Sec. 2. Minnesota Statutes 2008, section 84.922, subdivision 11, is amended to read:
1.23 Subd. 11.
Proof of sales tax payment. (a) A person applying for initial registration
1.24in Minnesota of an all-terrain vehicle
, or transfer of a registration under subdivision 4,
1.25shall provide a purchaser's certificate showing a complete description of the all-terrain
1.26vehicle, the seller's name and address, the full purchase price of the all-terrain vehicle,
2.1and the trade-in allowance, if any. The certificate also must include information showing
2.2either that (1) the sales and use tax under chapter 297A was paid, or (2) the purchase
2.3was exempt from tax under chapter 297A. The certificate is not required if the applicant
2.4provides a receipt, invoice, or other document that shows the all-terrain vehicle was
2.5purchased from a retailer maintaining a place of business in this state as defined in section
2.6297A.66, subdivision 1
.
2.7 (b) If the applicant cannot meet the provisions in paragraph (a), the applicant must
2.8provide a receipt, invoice, or other document from the previous owner certifying the
2.9amount paid for the snowmobile, whether in money or other consideration, and remit the
2.10applicable use tax along with the registration or transfer fee.
2.11EFFECTIVE DATE.This section is effective for sales and purchases made after
2.12June 30, 2009."
2.13Page 2, line 8, after "business" insert "
, a snowmobile or all terrain vehicle licensed
2.14under chapter 84, "
2.15Renumber the sections in sequence and correct the internal references
2.16Amend the title accordingly