Are hybrid vehicles exempt from purchase tax?

[CorbinAnn]

Hybrid vehicles are subject to purchase tax. Below are the relevant details: Regulations: According to Article 13 of the 'Purchase Tax Law' implemented on July 1, 2019, taxpayers must pay the vehicle purchase tax before registering the vehicle with the traffic management department of the public security authority. The traffic management department of the public security authority shall verify the vehicle registration information provided by the taxpayer against the tax payment or tax exemption electronic information provided by the tax authority. Only after verification is confirmed correct will the vehicle registration be processed in accordance with the law. Deadline: As stipulated in Article 12 of the 'Purchase Tax Law,' the tax liability for vehicle purchase tax arises on the day the taxpayer purchases the taxable vehicle. The taxpayer must declare and pay the vehicle purchase tax within sixty days from the date the tax liability arises.