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Exclusions Excluded from the casual excise tax are boats, motors or airplanes transferred:
In addition to the above, the following also are excluded from the casual excise tax:
Local Taxes: Transfers subject to the casual excise tax are exempt from the 0.5% of 1% sales and use taxes.
File ST-236 online using MyDORWAY
To file by paper, download, print and mail your ST-236 to the address listed on the form