COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Emergency vehicles owned by private entities, such as airports and mining companies, are taxable, except for ambulances licensed under section 144E.10.
Fuel is exempt when purchased by a state or local government for use in a vehicle that is exempt. For example, fuel for a fire chief car or a marked patrol car is exempt.