Bill > S1307

This bill proposes to exempt active-duty military members who are residents of a city or town that accepts these provisions from paying the motor vehicle excise tax, which is a tax on owning a registered motor vehicle. Specifically, the exemption would apply to a motor vehicle owned and registered by a resident who is in active and full-time military service for at least 45 days in the calendar year or deployed or stationed outside the continental United States for at least 45 days in that year. This exemption would also apply in the year a military member is wounded or killed in an armed conflict, regardless of the length of service. The exemption is limited to one non-commercial motor vehicle owned by the military member or jointly with their spouse per calendar year. If a municipality accepts this provision, they will add $3 to the fee for collecting unpaid motor vehicle excise taxes from delinquent taxpayers. The exemption would take effect on January 1st of the year following a municipality's approval to accept these provisions.