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Police Departments

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Most purchases by city, county, and township police departments are not taxable. To claim the exemption, give the seller a completed Form ST3, Certificate of Exemption.

Purchases by state law enforcement are taxable, unless an exemption applies.

Taxable Purchases

This section describes taxable purchases by police departments.

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Unmarked Police Vehicles are Taxable [+]

Miscellaneous Purchases [+]

Nontaxable Purchases

This section describes nontaxable purchases by police departments.

Marked Police Patrol Vehicles [+]

Marked police patrol vehicles are not taxable because they are not required to be registered. If the owner of the vehicle chooses to register the marked vehicle with the Department of Public Safety, no tax is due.

Accessory items used to initially equip these vehicles are not taxable. Examples include:

Gun racks
Light bars
Radar units
Radios

Note: You initially equip a vehicle around the same time the vehicle is purchased. This exemption no longer applies when the vehicle is equipped and begins to operate as a rescue vehicle.

Body Armor [+]

Fuel [+]

Guide Menu

Police Departments

Taxable Purchases

Nontaxable Purchases