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State Sales Tax Exemption For Used Motor Vehicles

Concerning a state sales and use tax exemption for used motor vehicles.
2018 Regular Session
Fiscal Policy & Taxes
Bill Summary

On and after January 1, 2019, the bill exempts a motor vehicle from state sales and use tax if:

  • A certificate of title has previously been issued in the state for the motor vehicle; and
  • The taxable value of the motor vehicle is twenty thousand dollars or less.

The exemption does not apply to any other political subdivision that levies a sales and use tax that is based on the state sales and use tax.

The department of revenue is permitted to disclose information about prior state sales and use tax paid as is necessary to administer the new exemption.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)




Bill Text

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The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details