Vehicle License Tax Act Article 5
Vehicle license tax shall be levied based on the type of transportation equipment. Except for motor vehicles, which shall be taxed based on their total cylinder displacement volume or other power division levels, and ships, which shall be taxed based on their tonnage, as stipulated in Article 6, the tax rates for other transportation equipment shall be formulated by municipal and county (city) governments, subject to approval by the corresponding municipal or county (city) council, and reporting to the MOF for record.Municipal and county (city) governments may exempt electric-powered motor vehicles from the payment of Vehicle license tax during the following periods and shall report to the MOF for record:1.Electric cars: from January 6, 2012 to December 31, 2030.2.Electric motorcycles: from January 1, 2018 to December 31, 2030.
中文原文 使用牌照稅法第5條
使用牌照稅，按交通工具種類分別課徵，除機動車輛應就其種類按汽缸總排氣量或其他動力劃分等級、船舶應按其噸位，分別依第六條規定計徵外，其他交通工具之徵收率，由直轄市及縣（市）政府擬訂，提經同級民意機關通過，並報財政部備查。
直轄市及縣（市）政府於下列期間，得對完全以電能為動力之機動車輛免徵使用牌照稅，並報財政部備查：
一、電動汽車：自中華民國一百零一年一月六日起至一百十九年十二月三十一日止。
二、電動機車：自中華民國一百零七年一月一日起至一百十九年十二月三十一日止。
直轄市及縣（市）政府於下列期間，得對完全以電能為動力之機動車輛免徵使用牌照稅，並報財政部備查：
一、電動汽車：自中華民國一百零一年一月六日起至一百十九年十二月三十一日止。
二、電動機車：自中華民國一百零七年一月一日起至一百十九年十二月三十一日止。