1.
AUTOMOBILES
- Shall refer to four or
more wheeled vehicles
regardless of seating
capacity propelled by
motive power.
- A vehicle that may have
4 or more wheels but
not necessarily
classified as an
automobile shall not
be subject to Excise
Tax.
General Condition: Only those
classified as automobiles may
be subject to Excise Tax.
2. HYBRID ELECTRIC
VEHICLES
- Motor vehicles powered
by electric power.
- With or without
provisions for
charging.
- May or may not be in
combinations with
other motive powers
(Gasoline, etc.)
General Condition: Relies
solely on electric power to
propel itself.