{"identifier":"/us/usc/t26/s4483","title":26,"num":"\u00a7\u202f4483.","heading":"Exemptions","text":"\u00a7\u202f4483.\nExemptions\n(a)\nState and local governmental exemption\nUnder regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State.\n(b)\nExemption for United States\nThe Secretary of the Treasury may authorize exemption from the tax imposed by section 4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.\n(c)\nCertain transit-type buses\nUnder regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section 6421(b)(2) (as in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection.\n(d)\nExemption for trucks used for less than 5,000 miles on public highways\n(1)\nSuspension of tax\n(A)\nIn general\nIf\u2014\n(i) it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and\n(ii) the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle,\nthen the collection of the tax imposed by section 4481 with respect to the use of such vehicle shall be suspended during the taxable period.\n(B)\nSuspension ceases to apply where use exceeds 5,000 miles\nSubparagraph (A) shall cease to apply with respect to any highway motor vehicle whenever the use of such vehicle on public highways during the taxable period exceeds 5,000 miles.\n(2)\nExemption\nIf\u2014\n(A) the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1),\n(B) such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and\n(C) except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period,\nthen no tax shall be imposed by section 4481 on the use of such vehicle for the taxable period.\n(3)\nRefund where tax paid and vehicle not used for more than 5,000 miles\nIf\u2014\n(A) the tax imposed by section 4481 is paid with respect to any highway motor vehicle for any taxable period, and\n(B) the requirements of subparagraphs (B) and (C) of paragraph (2) are met with respect to such taxable period,\nthe amount of such tax shall be credited or refunded (without interest) to the person who paid such tax.\n(4)\nRelief from liability for tax under certain circumstances where truck is transferred\nUnder regulations prescribed by the Secretary, the owner of a highway motor vehicle with respect to which the collection of the tax imposed by section 4481 is suspended under paragraph (1) shall not be liable for the tax imposed by section 4481 (and the new owner shall be liable for such tax) with respect to such vehicle if\u2014\n(A) such vehicle is transferred to a new owner,\n(B) such suspension is in effect at the time of such transfer, and\n(C) the old owner furnishes such information as the Secretary by forms and regulations requires with respect to the transfer of such vehicle.\n(5)\n7,500-miles exemption for agricultural vehicles\n(A)\nIn general\nIn the case of an agricultural vehicle, paragraphs (1) and (2) shall be applied by substituting \u201c7,500\u201d for \u201c5,000\u201d each place it appears.\n(B)\nDefinitions\nFor purposes of this paragraph\u2014\n(i)\nAgricultural vehicle\nThe term \u201cagricultural vehicle\u201d means any highway motor vehicle\u2014\n(I) used primarily for farming purposes, and\n(II) registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used for farming purposes.\n(ii)\nFarming purposes\nThe term \u201cfarming purposes\u201d means the transporting of any farm commodity to or from a farm or the use directly in agricultural production.\n(iii)\nFarm commodity\nThe term \u201cfarm commodity\u201d means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife.\n(6)\nOwner defined\nFor purposes of this subsection, the term \u201cowner\u201d means, with respect to any highway motor vehicle, the person described in section 4481(b).\n(e)\nReduction in tax for trucks used in logging\nThe tax imposed by section 4481 shall be reduced by 25 percent with respect to any highway motor vehicle if\u2014\n(1) the exclusive use of such vehicle during any taxable period is the transportation, to and from a point located on a forested site, of products harvested from such forested site, and\n(2) such vehicle is registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used in the transportation of harvested forest products.\n[(f)\nRepealed. Pub. L. 108\u2013357, title VIII, \u00a7\u202f867(d), Oct. 22, 2004, 118 Stat. 1622]\n(g)\nExemption for mobile machinery\nNo tax shall be imposed by section 4481 on the use of any vehicle described in section 4053(8).\n(h)\nExemption for vehicles used in blood collection\n(1)\nIn general\nNo tax shall be imposed by section 4481 on the use of any qualified blood collector vehicle by a qualified blood collector organization.\n(2)\nQualified blood collector vehicle\nFor purposes of this subsection, the term \u201cqualified blood collector vehicle\u201d means a vehicle at least 80 percent of the use of which during the prior taxable period was by a qualified blood collector organization in the collection, storage, or transportation of blood.\n(3)\nSpecial rule for vehicles first placed in service in a taxable period\nIn the case of a vehicle first placed in service in a taxable period, a vehicle shall be treated as a qualified blood collector vehicle for such taxable period if such qualified blood collector organization certifies to the Secretary that the organization reasonably expects at least 80 percent of the use of such vehicle by the organization during such taxable period will be in the collection, storage, or transportation of blood.\n(4)\nQualified blood collector organization\nThe term \u201cqualified blood collector organization\u201d has the meaning given such term by section 7701(a)(49).\n(i)\nTermination of exemptions\nSubsections (a) and (c) shall not apply on and after\nOctober 1, 2029","url":"https://projectusc.org/usc/t26/s4483.html","content":[{"t":"sec","id":"/us/usc/t26/s4483","children":[{"t":"num","text":"\u00a7\u202f4483."},{"t":"heading","text":"Exemptions"},{"t":"subsec","id":"/us/usc/t26/s4483/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"State and local governmental exemption"},{"t":"content","children":[{"t":"p","text":"Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4483/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Exemption for United States"},{"t":"content","children":[{"t":"p","text":"The Secretary of the Treasury may authorize exemption from the tax imposed by section 4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4483/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Certain transit-type buses"},{"t":"content","children":[{"t":"p","text":"Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section 6421(b)(2) (as in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4483/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Exemption for trucks used for less than 5,000 miles on public highways"},{"t":"para","id":"/us/usc/t26/s4483/d/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Suspension of tax"},{"t":"subpara","id":"/us/usc/t26/s4483/d/1/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"If\u2014"},{"t":"clause","id":"/us/usc/t26/s4483/d/1/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s4483/d/1/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle,","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"then the collection of the tax imposed by section 4481 with respect to the use of such vehicle shall be suspended during the taxable period.","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4483/d/1/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Suspension ceases to apply where use exceeds 5,000 miles"},{"t":"content","children":[{"t":"p","text":"Subparagraph (A) shall cease to apply with respect to any highway motor vehicle whenever the use of such vehicle on public highways during the taxable period exceeds 5,000 miles.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/d/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Exemption"},{"t":"chapeau","text":"If\u2014"},{"t":"subpara","id":"/us/usc/t26/s4483/d/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1),","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4483/d/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4483/d/2/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period,","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"then no tax shall be imposed by section 4481 on the use of such vehicle for the taxable period.","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/d/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Refund where tax paid and vehicle not used for more than 5,000 miles"},{"t":"chapeau","text":"If\u2014"},{"t":"subpara","id":"/us/usc/t26/s4483/d/3/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" the tax imposed by section 4481 is paid with respect to any highway motor vehicle for any taxable period, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4483/d/3/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" the requirements of subparagraphs (B) and (C) of paragraph (2) are met with respect to such taxable period,","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"the amount of such tax shall be credited or refunded (without interest) to the person who paid such tax.","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/d/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Relief from liability for tax under certain circumstances where truck is transferred"},{"t":"chapeau","text":"Under regulations prescribed by the Secretary, the owner of a highway motor vehicle with respect to which the collection of the tax imposed by section 4481 is suspended under paragraph (1) shall not be liable for the tax imposed by section 4481 (and the new owner shall be liable for such tax) with respect to such vehicle if\u2014"},{"t":"subpara","id":"/us/usc/t26/s4483/d/4/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" such vehicle is transferred to a new owner,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4483/d/4/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" such suspension is in effect at the time of such transfer, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4483/d/4/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" the old owner furnishes such information as the Secretary by forms and regulations requires with respect to the transfer of such vehicle.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/d/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"7,500-miles exemption for agricultural vehicles"},{"t":"subpara","id":"/us/usc/t26/s4483/d/5/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"In the case of an agricultural vehicle, paragraphs (1) and (2) shall be applied by substituting \u201c7,500\u201d for \u201c5,000\u201d each place it appears.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4483/d/5/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Definitions"},{"t":"chapeau","text":"For purposes of this paragraph\u2014"},{"t":"clause","id":"/us/usc/t26/s4483/d/5/B/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"Agricultural vehicle"},{"t":"chapeau","text":"The term \u201cagricultural vehicle\u201d means any highway motor vehicle\u2014"},{"t":"subclause","id":"/us/usc/t26/s4483/d/5/B/i/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" used primarily for farming purposes, and","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s4483/d/5/B/i/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used for farming purposes.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s4483/d/5/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"heading","text":"Farming purposes"},{"t":"content","children":[{"t":"p","text":"The term \u201cfarming purposes\u201d means the transporting of any farm commodity to or from a farm or the use directly in agricultural production.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s4483/d/5/B/iii","children":[{"t":"num","text":"(iii)"},{"t":"heading","text":"Farm commodity"},{"t":"content","children":[{"t":"p","text":"The term \u201cfarm commodity\u201d means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/d/6","children":[{"t":"num","text":"(6)"},{"t":"heading","text":"Owner defined"},{"t":"content","children":[{"t":"p","text":"For purposes of this subsection, the term \u201cowner\u201d means, with respect to any highway motor vehicle, the person described in section 4481(b).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4483/e","children":[{"t":"num","text":"(e)"},{"t":"heading","text":"Reduction in tax for trucks used in logging"},{"t":"chapeau","text":"The tax imposed by section 4481 shall be reduced by 25 percent with respect to any highway motor vehicle if\u2014"},{"t":"para","id":"/us/usc/t26/s4483/e/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" the exclusive use of such vehicle during any taxable period is the transportation, to and from a point located on a forested site, of products harvested from such forested site, and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/e/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" such vehicle is registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used in the transportation of harvested forest products.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4483/f","children":[{"t":"num","text":"[(f)"},{"t":"heading","text":"Repealed. Pub. L. 108\u2013357, title VIII, \u00a7\u202f867(d), Oct. 22, 2004, 118 Stat. 1622]"},{"t":"content","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4483/g","children":[{"t":"num","text":"(g)"},{"t":"heading","text":"Exemption for mobile machinery"},{"t":"content","children":[{"t":"p","text":"No tax shall be imposed by section 4481 on the use of any vehicle described in section 4053(8).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4483/h","children":[{"t":"num","text":"(h)"},{"t":"heading","text":"Exemption for vehicles used in blood collection"},{"t":"para","id":"/us/usc/t26/s4483/h/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"No tax shall be imposed by section 4481 on the use of any qualified blood collector vehicle by a qualified blood collector organization.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/h/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Qualified blood collector vehicle"},{"t":"content","children":[{"t":"p","text":"For purposes of this subsection, the term \u201cqualified blood collector vehicle\u201d means a vehicle at least 80 percent of the use of which during the prior taxable period was by a qualified blood collector organization in the collection, storage, or transportation of blood.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/h/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Special rule for vehicles first placed in service in a taxable period"},{"t":"content","children":[{"t":"p","text":"In the case of a vehicle first placed in service in a taxable period, a vehicle shall be treated as a qualified blood collector vehicle for such taxable period if such qualified blood collector organization certifies to the Secretary that the organization reasonably expects at least 80 percent of the use of such vehicle by the organization during such taxable period will be in the collection, storage, or transportation of blood.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4483/h/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Qualified blood collector organization"},{"t":"content","children":[{"t":"p","text":"The term \u201cqualified blood collector organization\u201d has the meaning given such term by section 7701(a)(49).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4483/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"Termination of exemptions"},{"t":"content","children":[{"t":"p","text":"Subsections (a) and (c) shall not apply on and after ","children":[{"t":"text","text":"October 1, 2029","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}