Ride-sharing vehicles

From the 2024 DOR Tax Exemption Study

82.08.0287; 82.12.0282 - Ride-sharing vehicles Description Sales or use of passenger motor vehicles used primarily for ridesharing or transportation of persons with special needs are exempt from sales and use taxes. The vehicles must be used as ride-sharing vehicles for 36 consecutive months beginning from the date of purchase or first use. To qualify under ride sharing, the vehicle must be carrying three or more passengers and be operated in a county that has adopted and implemented a commute trip reduction plan, or in other counties where the vehicle is registered with or operated by a public transportation agency. Additionally, one of the following must apply: - Vehicle is operated by a public transportation agency for the general public. - Vehicle is used by a major employer as an element of its commute trip reduction program. - Vehicle is owned and operated by individual employees and is registered with either the employer or a public transportation agency. Notwithstanding the ridership requirements above, unless the vehicle is operated by a public transportation agency, the vehicle must be used for ride sharing in the transport of at least five passengers. Purpose To encourag