Minn. Const. art. X, § 5
- Constitution
- Constitution of Minnesota
- Text as of
- October 2026
What does this section say?
The legislature may tax aircraft using the air space overlying the state on a more onerous basis than other personal property. Any such tax on aircraft shall be in lieu of all other taxes. The legislature may impose the tax on aircraft of companies paying taxes under any gross earnings system of taxation notwithstanding that earnings from the aircraft are included in the earnings on which gross earnings taxes are computed. The law may exempt from taxation aircraft owned by a nonresident of the state temporarily using the air space overlying the state.
The text is copied from the official source: www.revisor.mn.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.