Reference: Minn. Stat. § 168.04
Minnesota registration is not required for a motor vehicle operated by an owner (or the owner's authorized agent), who is not a resident of Minnesota while serving in the armed forces of the United States.
The owner must be a resident of the state in which the vehicle is registered
The vehicle must display current registration from the owner's state of residence
The vehicle may only be used for personal use by the owner or owner's authorized agent
The owner of the vehicle has the option of purchasing Minnesota registration and paying Minnesota taxes and fees, if s/he wishes to do so.