Buying a wheelchair van in Minnesota can come with tax savings, but the benefit depends on what you purchase and which exemption you qualify for. Accessibility modifications have their own exemption. Certain eligible veterans can also qualify for an exemption on the vehicle purchase.
Understanding that distinction helps you compare quotes and prepare the right paperwork before you buy. Here is how the main Minnesota exemptions work.
Minnesota’s motor vehicle sales tax rate
Minnesota’s standard motor vehicle sales tax rate is 6.875% of the taxable sales price. The rate increased from 6.5% on July 1, 2023. Trade-in allowances, rebates and applicable exemptions can change the amount subject to tax. See the Minnesota Department of Revenue’s vehicle tax guide.
A wheelchair-accessible van is not automatically exempt in full simply because its buyer has a disability. The vehicle and its qualifying accessibility modifications need to be considered separately.
Tax-exempt accessibility modifications
Minnesota exempts parts, accessories and labor used solely to modify a vehicle for disability accessibility. This exemption does not require veteran status. A wheelchair ramp or lift installed for accessibility may qualify; ordinary vehicle features and unrelated upgrades do not become exempt just because the vehicle is accessible. The controlling rule is Minnesota Statutes section 297A.67, subdivision 12.
Ask for an itemized quote identifying the qualifying modifications and their value. Minnesota Revenue also recognizes the exemption when a buyer purchases a vehicle with existing accessibility modifications, so it can matter when shopping for a used van.
Vehicle purchase exemptions for eligible veterans
Since July 1, 2024, qualifying veterans with a total service-connected disability have been eligible for a Minnesota motor vehicle sales tax exemption. The statutory definition specifies a 100% total and permanent service-connected disability rating, supported by acceptable documentation. This exemption can apply to new or used vehicles. See section 297B.03 and the eligibility definition in section 171.01.
Have Minnesota Driver and Vehicle Services (DVS) or a deputy registrar review your documentation. If your VA benefits are based on individual unemployability (TDIU), ask them to review your benefits letter rather than relying only on your listed disability percentage. Clay County’s official vehicle guidance includes a VA benefits letter showing TDIU among accepted eligibility documents.
How VA grants fit into the purchase
Minnesota also provides a separate vehicle exemption for qualifying purchases assisted by a federal grant under 38 U.S.C. section 3902. This route is distinct from the exemption based on a veteran’s total and permanent disability status. See Minnesota’s grant-assisted vehicle exemption.
VA automobile and adaptive-equipment benefits have their own eligibility rules; a disability percentage alone does not establish eligibility. Apply and receive VA approval before purchasing the vehicle or equipment. VA Form 21-4502 is used for the automobile allowance, while VA Form 10-1394 is used for adaptive-equipment assistance. Review the VA’s eligibility and application instructions before committing to a purchase.
An example of the tax savings
Suppose an itemized quote shows a $40,000 vehicle and $20,000 in qualifying accessibility modifications, for a $60,000 price before taxes and fees.
- Equipment exemption only: The $20,000 in qualifying modifications is exempt. Tax on the $40,000 vehicle is $40,000 × 6.875% = $2,750.
- Eligible veteran vehicle exemption: If the vehicle purchase also qualifies for a full exemption, the Minnesota motor vehicle sales tax is $0.
This illustration assumes documented exemptions, no trade-in, no rebates and no other taxable charges. Other taxes or fees may apply. It is an example, not a vehicle quote.
Paperwork to prepare before buying
The required paperwork depends on the exemption. Minnesota Revenue’s nontaxable transactions guide explains the following requirements:
- Exempt vehicle purchase: The seller keeps Form PS2000A, Application to Title and Register a Vehicle, showing the exemption code. Provide the supporting veteran or grant documentation requested for your transaction.
- Modifications included with a vehicle: Attach a statement describing the modifications and their value to the title application.
- Modifications added after purchase: Give the vendor a completed Form ST3, Certificate of Exemption.
Address the exemption before completing the purchase and title paperwork. If motor vehicle sales tax was paid in error, ask DVS about its refund process; Minnesota Revenue does not issue those refunds. See the state’s motor vehicle guide.
Plan your wheelchair van purchase
Start with the van and accessibility features that meet your needs, then review the itemized cost and applicable benefits. To discuss wheelchair van options with Rollx Vans, call 800-956-6668, text 952-592-3208, or contact our team.
Information reviewed October 19, 2026.