Armed Services Member Motor Vehicle Taxes & Fees

Current law exempts the owner of a motor vehicle who is a member of the United States armed forces (member) from motor vehicle registration fees and sets the specific ownership tax at $1 while the member is serving outside the United States. This applies to personal motor vehicles and intrastate trucks, truck tractors, trailers, and semitrailers used to transport property. To qualify, the member must show the military order or evidence acceptable to the department of revenue (department) demonstrating that the member served outside the United States and sign an affidavit that the motor vehicle will not be driven while the tax rate applies. Section 1 of the bill repeals the requirement that the member sign the affidavit to pay the $1 specific ownership fee. Section 3 repeals the requirement that the member sign the affidavit to be exempt from the motor vehicle fee.

Current law exempts members from paying late fees for failing to renew a registration for a vehicle if the member was serving outside the state when the registration period expired. Section 2 sets the requirement to qualify for a late fee exception by requiring the member to show the military order or evidence acceptable to the department demonstrating that the member served outside of the United States.(Note: This summary applies to this bill as introduced.)