There is a partial state sales and use tax exemption for new or used passenger cars, light duty trucks, or medium duty
passenger vehicles that are:
A new vehicle may only have a selling price of up to $45,000 to qualify for the exemption. A used vehicle may only have a selling price of up to $30,000 to qualify. A trade-in or manufacturer rebate does not lower the selling price of a vehicle.
Eligible vehicles qualify for a sales tax exemption for up to $15,000 of the selling price for new vehicles, or $16,000 for used vehicles.
Click here for a list of eligible vehicles.
Click here for a Department of Revenue Special Notice explaining the exemption.