Sec. 252-2-003 - EXEMPT MOTOR VEHICLES

§ 252-2-003. EXEMPT MOTOR VEHICLES

003.01 Motor Vehicles Exempt From The Tax And The Fee

The following motor vehicles are exempt from the tax and the fees covered in these rules and regulations:

003.01A Government Motor Vehicles. Motor vehicles owned by the state and its governmental subdivisions and exempt as provided in subdivision (1)(a) or (b) of Neb. Rev. Stat. § 77-202 and all motor vehicles exempted from registration fees in Neb. Rev. Stat § 60-3,185.

003.01B Disabled Veteran. One motor vehicle owned and used for his or her personal transportation by an honorably discharged disabled or blind veteran of the United States Armed Forces as defined in Neb. Rev. Stat. § 77-202.23. The application for this exemption must be approved under subsection (1) of Neb. Rev. Stat. § 60-3,189.

003.01C Indians. Motor vehicles owned by Indians as defined in 25 U.S.C. 479.

003.01D Non-resident Military Member. Motor vehicles owned by a member of the United States Armed Forces serving in this state in compliance with military or naval orders if such person is a resident of a state other than Nebraska.

003.01E Charitable Organizations. Motor vehicles owned and used exclusively by an organization or society qualified for a tax exemption provided in subdivision (1)(c) or (d) of Neb. Rev. Stat. § 77-202. The application for this exemption must have been approved under subsection (2) of Neb. Rev. Stat. § 60-3,189.

003.01F Interstate Trucks. Trucks, truck-trailers, trailers, semitrailers, or combinations thereof registered under Neb. Rev. Stat. § 60-3,198.

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