Motor Vehicle Guide

This information describes the sales and use tax topics related to the motor vehicle industry. Use the links in the Guide Menu to see information about that topic.

Starting July 1, 2023:

• The Motor Vehicle Sales Tax rate increased from 6.5% to 6.875%.
• Certain car-sharing programs are exempt from the 9.2% Motor Vehicle Rental Tax. The exemption also modifies which car-sharing programs are subject to the 5% Motor Vehicle Rental Fee. See Short-Term Rentals.

Starting July 1, 2024: Purchases of a motor vehicle by a veteran having a total service-connected disability are exempt from the Motor Vehicle Sales Tax.