財政部民國110年4月12日台財稅字第10900718730號

完全以電能為動力之機動車輛，其所有人或使用人依「道路交通安全規則」第18條規定申領臨時牌照，或依「無人載具科技創新實驗計畫牌照核發辦法」第3條第1項規定申領試驗牌照者，直轄市及縣（市）政府得依「使用牌照稅法」第5條第2項規定免徵使用牌照稅

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Paragraph 2 of Article 5 of \"Vehicle License Tax Act\", which stipulates that an owner or user of completely electric-operated vehicle who applies for a temporary license plate in accordance with Article 18 of \"Road Traffic Safety Regulations\" or an experimental license plate in accordance with Paragraph 1 of Article 3 of \"Regulations of Issuing License Plate for Technological and Innovative Experimentation of Unmanned Vehicles\" shall be exempt from vehicle license tax levied by municipal or county (city) governments