26 C.F.R. § 41.4483-1
State exemption.
Cite as 26 C.F.R. § 41.4483-1 (2026)
Use of a highway motor vehicle by a State is exempt from the tax imposed by section 4481. For this purpose, the term
use by a State
means the operation by a State on the public highways in the United States of any highway motor vehicle, whether or not such highway motor vehicle is owned by the State.
[T.D. 8879, 65 FR 17154, Mar. 31, 2000]