{"data":{"id":"us-mn/minn.-stat.-297b.0351","jurisdiction":"us-mn","citation":"Minn. Stat. § 297B.0351","heading":"MANUFACTURER TESTING VEHICLE.","body":"Except as provided in section 168.25, a vehicle purchased by a first-stage motor vehicle manufacturer and licensed under that section is exempt from the provisions of this chapter.","path":["EXCISE AND SALES TAXES","CHAPTER 297B. SALES TAX ON MOTOR VEHICLES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/297B.0351","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"fd82399275576fe046de8159bd328dc1d938768a9098edd5b37ea4d4704515e9","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-297b.035","next":"us-mn/minn.-stat.-297b.04"},"notice":"GroundRules: Original legal text. Not legal advice."}