Ride-sharing vehicles

From the 2024 DOR Tax Exemption Study

82.44.015 - Ride-sharing vehicles Description The motor vehicle excise tax is exempt on passenger vehicles used primarily for ridesharing and transportation of persons with special needs. The vehicles must be used as ride-sharing vehicles for 36 consecutive months beginning from the date of purchase and meet vehicle and operation requirements in the case of vehicles used for ridesharing. Purpose To encourage trip reduction to alleviate congestion on the state's highways and assist those with special needs. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing this exemption would increase local revenues only. The state tax has exemption been repealed. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 Indeterminate Indeterminate Indeterminate Assumptions There is no state tax impact, as the state tax was repealed. The local tax impact is indeterminate. Data Sources Department of Licensing, Vehicle excise tax data Additional Additional Information I