2018 Highway Use Tax Law Changes

This subdivision is added and provides an exemption from highway use tax “when a certificate of title issued as the result of a transfer of a motor vehicle [t]o a charitable organization operating under section 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)) where the vehicle was donated to the charitable organization solely for purposes of resale by the charitable organization."

(Effective June 22, 2018; S.B. 412, s. 5., S.L. 2018-43.)