Ruling 89-278

Exemption - Charitable

You have inquired as to whether a motor vehicle can be purchased without paying sales tax therefore when the full purchase price is paid by a tax exempt religious institution but, for reasons of insurance and liability, such vehicle is registered in the name of the Rabbi.

It is the position of this Department that where payment is provided by the religious institution, the vehicle is being purchased solely for religious purposes, and the registration of such vehicle is in the name of this institution's Rabbi, the vendor of such motor vehicle may accept a completed "Registrant's Exemption Certificate" (copy enclosed) and thereby be relieved of charging a sales tax.

LEGAL DIVISION

December 14, 1989