Vehicles owned and registered or leased by some disabled and blind individuals for their personal, non-business use are exempt from the motor vehicle excise. To qualify, a physician must certify that the individual:
- Actually lost both legs or both arms
- Had a permanent loss of use of both legs or both arms
- Had permanent impairment of vision meeting certain specifications in both eyes.
The exemption is based on whether the individual meets these disability standards, not whether the person has or qualifies for a handicapped plate under RMV regulations. An individual who qualifies and owns or leases more than one vehicle for personal, non-business use may have the exemption applied to the vehicle of choice.