Driver training vehicles

From the 2024 DOR Tax Exemption Study

82.12.0264 - Driver training vehicles Description Vehicles used in driver-training programs by public and private schools are exempt from use tax. The vehicles must: - Contain dual controls. - Be used exclusively by public or private schools (not commercial driver- training programs). Purpose Reduces the costs of providing driver-education programs. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.025 $0.025 $0.025 $0.025 Local Taxes $0.011 $0.011 $0.011 $0.011 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.023 $0.025 $0.025 Local Taxes $0.000 $0.010 $0.011 $0.011 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Statewide, school districts have seven vehicles under contract. Same number of vehicles for private school driver's education. - The cars have an average age of three years. - The number of driver's education cars leased continues to be much lower than previous years, therefore no growth. - Local revenue estimates use the statewide average local s