In certain circumstances provided by law and regulations, customers may be exempt from paying sales/use tax. To qualify for an exemption, a customer should bring proof of exemption when he/she applies for a Title.
This section provides information on the following types of exemptions:
Please note: For tax purposes, sole proprietors are treated as individuals. This means that any exemption may be used for a vehicle transferred to or from a sole proprietor, provided that the transfer meets the exemption criteria.