IFTA Vehicle Exemptions

Exemptions





Jurisdiction:      Connecticut                                                                                                                                         Year of Report:    2017

Vehicle Exemptions:  Yes
Comments:
Govt. Owned Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: Pursuant to Conn. Gen. Stat. 12-493, vehicles owned by the United States, the state, or any political subdivision thereof are exempt from the motor carrier road tax in Connecticut.
Policitical Subdivisions:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: Pursuant to Conn. Gen. Stat. 12-493, vehicles owned by a political subdivision thereof the state is exempt from the motor carrier road tax in Connecticut.
School Buses:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: Conn. Gen. Stat. 12-493 exempts any school bus from the motor carrier road tax in Connecticut.
Buses:  No
     Effective Date:(mm/dd/yyyy):  06/18/2003
Comments: Prior to 6/18/2003 and pursuant to repealed Conn Gen. Stat. 12-484a an exemption from reporting charter or special operations existed. On or after 6/18/2003, all activity by a bus that is a qualified motor vehicle is reportable.
Special Mobile Equipment:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Farm Plated Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: Under the Connecticut Motor Vehicle Fuels Tax statutes, Conn. Gen. Stat. 12-458(a)(3)(G) a farm plated vehicle may be exempt from motor fuels taxes if the vehicle and fuel are used exclusively for farming use. If the vehicle is used for purposes other than or in addition to, farming purposes, there is no exemption.
Temporary Permit Vehicles:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Recreational Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: Pursuant to Conn. Gen. Stat. 12-478 and the IFTA Agreement, a "recreational vehicle" is defined as a qualified motor vehicle that is used exclusively for personal pleasure and not used in conenction with any trade or business by an individual.
Dealer Registration Plates:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Non Highway Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments:
Tow Trucks:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Other:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: Any motor vehicle that does not meet the definition of a qualified motor vehicle per Conn. Gen. Stat. 12-478 and the IFTA Agreement.