Driver and Vehicle Services Info Hub

Motor vehicle and drivers license information


Reference: Minn. Stat. § 168.012(7)

The provisions of this law grant exemption from registration tax to any vehicle not used on the public streets and highways in any registration period, provided that the owner shall first file his verified application with the Commissioner of Public Safety, correctly describing the vehicle and certifying that it has not been used or operated on a public street or highway.


  • The Attorney General has ruled that an exemption is not to be given if the vehicle is in non-use for the first part of the registration period and later put into operation. In this case, the full-year tax is due even if the vehicle is to be used as little as one day.

Exception: Farm trucks, which may be registered quarterly.

  • The Attorney General has ruled that the application for non-use need not be made at the beginning of the registration period, but such affidavit may be filed at the time of application or transfer.

Non-Use Procedures:

Owners of vehicles during a registration period in which the vehicle was not used, must indicate this on the application.

A non-use statement may be made on the back of a renewal notice, above the insurance information.*

* If the vehicle has not been registered within the past two years, a form PS2000 must be completed