Request By:
Mr. Adam J. Martin, President
Grant County REACT
P.O. Box 12
Dry Ridge, Kentucky 41035
Opinion
Opinion By: Robert F. Stephens, Attorney General; By William S. Riley, Assistant Attorney General
In your recent letter to the Attorney General you ask if vehicles belonging to Grant County REACT, which is an emergency team and members of a disaster emergency service, is entitled to exemption from Kentucky motor vehicle usage tax and official Kentucky license plates.
It is our understanding that the Grant County REACT is an organization of CB radio people who volunteer to help in a disaster or emergency.
KRS 138.470 sets out in detail who are exempt from Kentucky motor vehicle usage tax. This type of organization is not exempt, since the legislature has not seen fit to exempt this type of organization. The vehicles owned by the members of the organization are subject to Kentucky motor vehicle usage tax and not entitled to the official Kentucky motor vehicle license tags.