SPECIAL PLATES

Ch. 90 §5 authorizes the Registrar to issue special plates to persons engaged in the following occupations relating to motor vehicles: (1) manufacturer (2) dealer (3) repairman (4) recreational vehicle and recreational trailer dealer (5) boat and boat trailer dealer (6) farmer (7) owner-contractor (8) transporter and (9) person involved in the harvesting of forest products. 1. Manufacturers, dealers and farmers may qualify for excise exemptions on vehicles operated with special plates. (See Chapter 2.) No excise exemptions are available to persons in the other occupations on vehicles they operate with special plates. 2. Special mobile equipment operated by owner-contractors with special plates should be assessed as personal property. Ch. 90 §1 defines such equipment as "a motor vehicle which is principally designed to conduct excavations or lift building materials at a public or private construction site and is operated on a way for the sole purpose of transportation to or from said construction site and has a gross vehicle weight of at least twelve thousand pounds." Pursuant to Ch. 90 §1, vehicles which are (a) used for other purposes than transportation of property, (b) incapable of being driven at a speed exceeding twelve miles per hour and (c) used exclusively for the building, repair and maintenance of highways or designed especially for use elsewhere than on the traveled part of ways are expressly exempted from the definition of motor vehicles. Since special mobile equipment does not satisfy the definition of a motor vehicle, it cannot qualify for the excise exemption. Vehicles operated with Section 5 plates and owned or controlled by manufacturers, farmers or dealers. (See discussion of farm vehicles, following.) Formerly, vehicles operated with repair plates also qualified for an exemption from the excise. However, this exemption was repealed, commencing with calendar year 1991. Frequently, tow trucks are operated with repair plates. Such trucks are not exempt from the motor vehicle excise. The exemption for vehicles operated with these special plates is conditional, however. It should only be granted if: A. The vehicles are operated exclusively for business purposes. The statute forbids the use of such vehicles for the personal use or convenience of the holder of the special plates or some other person. Such activities as commuting or running errands, which are clearly for the " convenience " of some person, is a non-exempt use. The statute makes no allowance for even minimal personal use. Any degree …