Highway Use Tax Exemption for Specially Adapted Vehicles
Exemption from NC highway use tax for disabled veterans whose vehicles were modified through the VA.
Who qualifies
- Available to any veteran
- North Carolina residency
How to apply
Full HUT exemption on qualifying vehicle
Apply through the official North Carolina agency.
Open applicationDetails
Eligibility
Disabled veteran (per 38 USC 101(2)) whose vehicle has been altered with special equipment to accommodate a service-connected disability and who is entitled to special automotive equipment under 38 USC 3901.
Covers
Exemption from NC highway use tax for the qualifying specially adapted vehicle. One-time savings at time of vehicle purchase/registration. File NC DMV Form MVR-613 to claim the exemption.
Note
As of 2026-05-12 verification, the public text of G.S. 105-187.6 (Highway Use Tax exemptions) does not currently list a disabled-veteran specially-adapted-vehicle exemption among its enumerated subdivisions; the exemption appears to be implemented administratively via NC DMV Form MVR-613. Contact NC DMV or the NC Division of Veterans Affairs to confirm current statutory authority before relying on this benefit.
Always confirm current rates and rules with the North Carolina state agency before applying.
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