A single motor vehicle owned and registered for the personal, non-commercial use of the following persons is exempt from the motor vehicle excise tax.
Veterans who have a service-connected disability as certified by the Veterans 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 impairment of vision of both eyes.
Persons must own and register vehicles for their own personal use and must submit either a certificate from the Division of the Blind or a physician's letter. Exemption applications must be filed annually and submitted with supporting documents if necessary in future years.
View the Motor Vehicle Excise Abatement Form (PDF).