If the owner of a vehicle is an organization holding a Certificate of Exemption (Form ST-2) issued by the Department of Revenue, the organization is exempt from paying sales/use tax only if the vehicle is used directly and exclusively for the purposes of the organization.
The owner must present a Form ST-2. The name, address, and exemption number of the exempt organization on the RMV-1 form must agree with the name, address, and exemption number of the exempt organization listed on the Form ST-2. The Form ST-2 must be valid (in effect and not expired) at the time of purchase by the exempt organization.
Please note that the Certificate of Exemption is a restricted form, available only to certain entities. For more information, please see the Department of Revenue Website.
Required documents for this exemption:
• A completed RMV-1 Form
• Certificate of Exemption issued by the Department of Revenue