1.1 	A bill for an act
1.2 	relating to transportation; taxation; imposing a flat amount in lieu of sales tax on 
1.3 	certain older motorcycles;amending Minnesota Statutes 2022, sections 297B.02, 
1.4 	subdivisions 2, 3; 297B.025, subdivisions 1, 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 297B.02, subdivision 2, is amended to read:
1.7 		Subd. 2.In lieu tax for older passenger automobile; motorcycle. In lieu of the tax 
1.8 	imposed in subdivision 1, there is imposed a tax of $10 on the purchase price of any passenger 
1.9 	automobile or motorcycle described in section 297B.025, subdivision 1.

1.10 	Sec. 2. Minnesota Statutes 2022, section 297B.02, subdivision 3, is amended to read:
1.11 		Subd. 3.In lieu tax for collector vehicle. In lieu of the tax imposed in subdivision 1, 
1.12 	there is imposed a tax of $150 on the purchase price of a passenger automobile, motorcycle, 
1.13 	or a fire truck described in section 297B.025, subdivision 2.

1.14 	Sec. 3. Minnesota Statutes 2022, section 297B.025, subdivision 1, is amended to read:
1.15 		Subdivision 1.Noncollector vehicle. Purchase or use of a passenger automobile as 
1.16 	defined in section 168.002, subdivision 24, shall be taxed pursuant to section 297B.02, 
1.17 	subdivision 2, if the passenger automobile or motorcycle (1) is in the tenth or subsequent 
1.18 	year of vehicle life, and (2) does not have a resale value of $3,000 or more, as determined 
1.19 	using nationally recognized sources of information on automobile resale values, as designated 
1.20 	by the registrar of motor vehicles.

2.1 	Sec. 4. Minnesota Statutes 2022, section 297B.025, subdivision 2, is amended to read:
2.2 		Subd. 2.Collector vehicle. A passenger automobile that is registered under section 
2.3 	168.10, subdivision 1a, 1b, 1c, 1d, or 1h, a motorcycle registered under section 168.105, or 
2.4 	a fire truck registered under section 168.10, subdivision 1c, shall be taxed under section 
2.5 	297B.02, subdivision 3. If the vehicle is subsequently registered in another class not under 
2.6 	section 168.10, subdivision 1a, 1b, 1c, 1d, or 1h, or section 168.105, within one year of the 
2.7 	date of registration under those subdivisions, it shall be subject to the full excise tax imposed 
2.8 	under subdivision 1.