Minnesota § 360.595 - TAXES PAID BEFORE REGISTRATION AND LICENSING; RULES
Full text of Minnesota Minnesota Statutes § 360.595 — TAXES PAID BEFORE REGISTRATION AND LICENSING; RULES, with citation guidance and answers to common questions.
§ 360.595. TAXES PAID BEFORE REGISTRATION AND LICENSING; RULES
Subdivision 1.Sales and use tax.
No aircraft shall be registered or licensed in this state unless the applicant presents proof that the sales and use tax imposed by chapter 297A has been paid or that the aircraft is exempt from the imposition of the sales tax pursuant to that chapter.
Subd. 2.Payment to dealer.
In the case of aircraft purchased from a dealer holding a valid sales and use tax permit provided for by chapter 297A, the applicant shall present proof that the sales tax has been paid to such dealer.
Subd. 3.Payment to others.
In the case of an aircraft purchased from a person who is not the holder of a valid sales and use tax permit as provided in subdivision 2, the applicant shall present a certificate from the commissioner of revenue that the sales and use tax has been paid.
Subd. 4.Exemptions.
In the case of transactions which are exempt under the provisions of chapter 297A, the applicant shall present a certificate from the commissioner of revenue that no sales or use tax is due and owing.
Subd. 5.Rules.
The commissioner of transportation in conjunction with the commissioner of revenue may adopt rules for the implementation of this section.
History:
1973 c 476 s 2; 1973 c 582 s 3; 1976 c 166 s 7; 1985 c 248 s 70
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 360.595
What does Minnesota Statutes § 360.595 cover?
Section 360.595 ("TAXES PAID BEFORE REGISTRATION AND LICENSING; RULES") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 360.595?
A common citation format is "Minnesota Statutes § 360.595" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 360.595 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.