Motor vehicle sales tax exemption amended.

HF 2751 amends Minnesota Statutes section 297B.03 to add a new exemption from the motor vehicle sales tax. The bill specifically exempts the purchase of motor vehicles used exclusively as mobile medical units by federally qualified health centers for providing medical or dental services. This exemption directly affects federally qualified health centers operating mobile medical units, allowing them to avoid paying the sales tax on these vehicles. The change adds this new category to the existing list of tax-exempt purchases without altering other provisions of the law.