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.
Exception: Farm trucks, which may be registered quarterly.
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