What vehicles are exempt from HUT?
To be exempt, the vehicle must be used exclusively for the exempt activity. It may not be used to deliver passengers or materials. If a carrier intends to use an exempt vehicle in a nonexempt way, the carrier must first obtain a Certificate of Registration and will then be required to file a return to report and pay tax on both the exempt and nonexempt mileage for the entire calendar month. The exempt vehicles are: • Vehicles engaged exclusively in the transportation of United States mail under a contract; • Vehicles operated by any agency or department of the United States, or any state, county, city, town, or municipality; • Vehicles owned and operated by farmers to transport their own agricultural products, pulpwood, or livestock (including packed, processed, or manufactured products) that were originally grown or raised on their own farms or orchards; or in transporting farm products from farms contiguous to their own; or when used to transport supplies and equipment for use or con