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House Research home > Minnesota Government in Brief > Government Finance
Tax base consists of the base value of the passenger vehicles (plus a minimum amount) and minimums or weight-based fees for commercial vehicles. Tax applies only to vehicles using the public highways. Base value is determined from the manufacturer's suggested retail price, using a statutory depreciation schedule. Accessories and optional equipment are generally not included in the base value.
For passenger automobiles, the tax consists of $10 plus 1.25 percent of the automobile's base value. However, the tax cannot be less than $35. For commercial and other types of vehicles, the tax is based on weight and age.
Exemptions include vehicles owned by governmental units, school buses, ambulances, fire vehicles, and so forth. Exempt vehicles are required to have exempt registration plates.
As required by the Minnesota Constitution, revenues are deposited in the Highway User Tax Distribution Fund. Moneys in this fund are used to pay for state trunk highways (60 percent), county state aid streets (31 percent), and municipal state aid streets (9 percent).
Originally published January 2011. Fiscal year 2011 data are from
Minnesota Management and Budget, November 2010 forecast. Other data are from the Department of
Revenue, unless otherwise noted.