Motor Vehicle Exemptions

Motor vehicles owned and registered by the following groups are exempt from the motor vehicle excise.

The Commonwealth or any political subdivision thereof;

• Charitable corporations or trusts and religious corporations whose personal property is exempt under the provisions of Chapter 59, Section 5, Clauses 3 and 10 
• Lessors engaged in the business of leasing motor vehicles registered in their name and leased for a full calendar year to a charitable organization, other than a degree granting or diploma awarding institution, whose personal property is exempt from taxation under Chapter 59, Section 5, Clause 3; 
• Manufacturers of motor vehicles, farmers, or repairmen, who have been issued a special number plate, so long as the motor vehicle is not operated for the personal use of the owner or his family. This last exemption is granted only upon the filing of an abatement application on Form 126A. The application must contain a sworn statement as to the vehicle's use.
• A single motor vehicle owned and registered for the personal, non-commercial use of the following persons is exempt from the motor vehicle excise: World War I, World War II, Korean, or Vietnam veterans who have a service connected disability as certified by the Veteran's Administration, of permanent loss of use of one or both feet, or one or both hands, or permanent impairment of vision of one or both eyes; 
• Persons who have suffered loss or permanent loss of use of both legs or both arms, or, permanent impairment of vision of both eyes; 
• Vehicles registered by former prisoners of any war, in which the U.S. has been engaged. Proof must be furnished from the Veterans Administration or it should appear on the veteran's discharge papers.