Motor vehicles having over 100,000 miles as of January 1, of each year may be given a high mileage deduction, Provided proof (copy of inspection slip, oil change record, etc.) is submitted to the Commissioner of the Revenue's Office on or before May 1 of each year. Proof must include the vehicle identification number (VIN) and mileage.
The proof must be submitted each year in order to be given the current high mileage discount listed in the mileage table of the National Automobile Dealers Association (NADA) book. The discount does not apply to motorcycles, motor homes or large trucks and will not exceed 40% of the current NADA value.