Wheelchair accessible vehicles exempted from the motor vehicle sales tax and the rental motor vehicle tax and fee.

This bill exempts wheelchair accessible vehicles from Minnesota's motor vehicle sales tax and rental motor vehicle tax and fee. It directly affects individuals and organizations that purchase or lease vehicles equipped to allow people to enter and exit while seated in a wheelchair. The legislation adds a specific definition for "wheelchair accessible vehicle" to the state statutes and amends existing tax exemption rules to include this vehicle type. The changes will take effect for leases and rentals made after June 30, 2026.