This bill enacts a sales and use tax exemption for sales of older motor vehicles.
This bill:
- enacts a sales and use tax exemption for sales of motorcycles and passenger vehicles with a model year that is at least 10 years before the current calendar year; and
- makes technical corrections.

Statutes affected:
Introduced: 59-12-104
Amended 2/24/2026 14:02:132: 59-12-104