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  3. Taxability in Minnesota
  4. Taxability of Trade-Ins

Minnesota Sales Tax on Trade-Ins Minnesota: Sales Tax Handbook

Minnesota:

Are Trade-Ins subject to sales tax?

While Minnesota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of trade-ins in Minnesota. To learn more, see a full list of taxable and tax-exempt items in Minnesota.

General Trade-Ins
EXEMPT
Sales of are exempt from the sales tax in Minnesota.

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Source: http://www.salestaxhandbook.com/minnesota/sales-tax-taxability/trade-ins