The use of dealer plates is appropriate when: used by the licensed dealer for any purpose
used by an individual in the dealer household for pickup & drop off used to operate any vehicle in the dealer’s inventory for demonstration with letter of authorization, unaccompanied up to seven days or
with a licensed salesperson and no letter
used for a special event by any individual w/ letter of authorization used by any employee of the dealer for dealer related functions. used by an employee transferring between dealer sales locations. used by a licensed salesperson for demonstration purposes only.
* no additional use unless vehicle is leased or rented to him / her.
used by a family member as long as the licensee is present in vehicle.
The personal use of a dealer plate creates tax liability. The rates of tax are based upon the purchase price and they are:
- 1/40th per month for dealer personal use.
- 1/60th per month for salesperson personal use.
All vehicles should be placed in inventory using a release of liability form placing the dealer as buyer on the date of acquisition.
All vehicles in inventory operated on the public streets, regardless of registration tag expiration date, shall have a dealer plate affixed.
All dealer principals may pull a trailer using a dealer plate.
*See tax guide pages 83 – 87 for additional information.