(Based on physical location of where lot is picked up from)
A $20.00 vehicle excise tax applies to sales of motor vehicles in the counties listed in the table below. Any person in the business of selling new or used motor vehicles at retail must submit this tax to the Minnesota Department of Revenue on their Sales and Use Tax return. They must collect the excise tax even if the buyer is not from Minnesota and will register the vehicle in another state. For more information, see the Motor Vehicle Industry Guide.
| County | Amount |
| Anoka | $20.00 |
| Beltrami | $20.00 |
| Carlton | $20.00 |
| Carver | $20.00 |
| Dakota | $20.00 |
| Goodhue | $20.00 |
| Hennepin | $20.00 |
| Kandiyohi | $20.00 |
| Otter Tail | $20.00 |
| Ramsey | $20.00 |
| Scott | $20.00 |
| St Louis |
$20.00 |
| Washington | $20.00 |
| Cities | Amount |
| Baxter | $20.00 |
| Brainerd | $20.00 |
| Clearwater | $20.00 |
| Hutchinson | $20.00 |
| Mankato | $20.00 |
| New Ulm | $20.00 |
| Rochester | $20.00 |
| Rogers | $20.00 |
| Sauk Centre | $20.00 |
| Willmar | $20.00 |
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