Pre-owned motor vehicles sales tax exemption establishment

This bill creates a sales tax exemption for preowned motor vehicles sold in Minnesota, affecting private buyers and dealers who sell used cars and trucks. It defines a preowned vehicle as any motor vehicle previously titled, registered, or transferred to a person and operated before the current sale, regardless of mileage if it was previously owned by someone other than a dealer. The exemption applies to sales and purchases made after June 30, 2026, and adds this category to the list of other existing tax exemptions for specific types of vehicles and organizations.