The following types of transportation equipment are exempted from vehicle license tax:
(1)Military T/O transportation equipment.
(2)Vessels which are navigating within the jurisdiction of a customs house and on which the tonnage levies have been collected by said customs house.
(3)Vehicles having special equipment and special marking and used exclusively for public safety purpose, such as police squad cars, detective and investigation unit cars, vehicles used for transporting prisoners, fire engines, specialized relief vehicles, and ocean rescue vessels.
(4)Vehicles having special equipment and special marking belonging to sanitation agencies or public hospitals and used exclusively for public health purposes, such as ambulances, hospital vehicles, water spraying vehicles, sewage trucks and refuse collection vehicles.
(5)Cars owned by foreign nationals who are accorded diplomatic privileges, provided approval has been granted by the Ministry of Foreign Affairs and special license has been obtained from the transportation authorities.
(6)Specially equipped or specially marked vehicles used exclusively for transport of mails.
(7)Specially equipped and specially marked vehicles used exclusively for the promotion of education and culture.
(8)For Vehicles used by a mentally or physically disabled person who carries a Mental/Physical Disability Manual or certificate issued by the authorities and has obtained a driver’s license, limited to one vehicle per person; for a mentally or physically disabled person who does not have a driver’s license due to mental or physical condition, and the vehicle is owned by himself/ herself, his / her spouse or a second-degree relative in the same household and which is to be used for the mentally/ physically disabled person, one vehicle per disabled person. However, vehicles with a total cylinder displacement volume of over 2400 cubic centimeters, and completely electric-operated with a maximum HP over 262 or PS over 265.9 shall be exempted from the amount of tax for 2400 cubic centimeters, 262 HP or 265.9 PS.
(9) Vehicles owned and used exclusively by social welfare institutions or organizations which have an identification document issued by social welfare authorities; up to three vehicles for each social welfare institution or organization. However, vehicles with fixed assisting equipment to carry disabled persons and those who need long-term care, as well as a particular sign showing exclusive use by social welfare institutions or organizations which have an identification document issued by the social welfare authorities and authorized by the municipal or county (city) government; more than three vehicles now are allowed be exempted from the vehicle license tax for each social welfare institution or organization.
(10)Buses used exclusively for mass transportation and owned by highway passenger service or urban passenger service enterprises established with the approval of the competent authority.
(11)Transportation equipment driven in districts to which the Statute for Offshore Island Development applies and having a vehicle license issued by the local transportation authority. However, small passenger vehicles with total cylinder displacement volume over 2400 cubic centimeters , completely electric-operated with a maximum HP over 262 or PS 265.9 are excluded.
The tax-exempt transportation equipment specified in the preceding paragraph shall have completed the tax exemption formalities before use, and may not be transferred, refitted, relocated or change its purpose of use without the approval of transportation authorities.

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