Motor Vehicle Excise Exemptions

Motor vehicles owned and registered by the following groups are exempt from the motor vehicle excise.
  • 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 veterans, World War II veterans, Korean War veterans
  • and Vietnam War veterans who have a service connected disability as certified by the Veteran's Administration, of permanent loss of use of 1 or both feet, or 1 or both hands, or permanent impairment of vision of 1 or both eyes
  • 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.
  • Persons who have suffered loss or permanent loss of use of both legs or both arms, or, permanent impairment of vision of both eyes
  • The Commonwealth or any political subdivision thereof
  • 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.