The sale of a new or used piece of equipment (e.g. a bull-dozer or back-hoe) that is required to be titled and/or registered as a motor vehicle or trailer may be exempt from the sales/use tax if the selling dealer has already collected the tax.
Please see the Reducing the Tax Due section for more information on reciprocity.
Required documents for this exemption:
• A completed RMV-1 Form
• A Bill of Sale or invoice from the dealer, on the dealer’s letterhead, showing the tax was paid