Sales tax on a vehicle, state by state

The deal desk takes the state of your primary location and fills in that state's own rate and the shape of its local tax (and, where the state sets its rate by county, your county from your address); you can change it under Settings → Deal defaults. Every new deal and the storefront's out-the-door estimate use that schedule. This page is the summary of what it fills in and where the numbers come from. It describes a used vehicle sold by a dealer; new-vehicle-only surcharges are left out on purpose.

The research behind every row was read from the state's own revenue department, motor vehicle agency or statute in September 2026, and each row says how sure we are. A state's rules can change; the deal itself always lets you correct the amount.

What the deal desk fills in

Notes by state

Alaska

• The state levies nothing on the sale, so the state line is zero. Whether a local line exists depends entirely on the municipality: about 107 of Alaska's 165 municipalities levy a general sales tax, at rates the Office of the State Assessor reports as 1% to 7%, and the rest (including Anchorage and the Fairbanks North Star Borough per Alaska Taxable) levy none. Each borough or city defines its own taxable base, exemptions, trade-in treatment and any per-transaction cap by ordinance (state law leaves very few mandatory exemptions and no rate limit), so the base is recorded as unknown rather than sale_price. Separately, the Alaska DMV collects a biennial Motor Vehicle Registration Tax (MVRT) for participating municipalities at registration, a flat amount by vehicle type, model year and residence location (for example $151 for a 2026-2027 passenger vehicle registered in Bethel); it is a registration-time tax, not a tax on the sale price.
• Boroughs are Alaska's county equivalents. Both a borough and a city inside it may levy a sales tax, and the buyer then pays the sum of the two (AS 29.45.650 and 29.45.700), so a combined rate can exceed the 7% top single-municipality rate; a borough may exempt from its tax items already taxed by a city within it. The 7% figure is the highest single-municipality general rate reported by the Office of the State Assessor; 0% covers the roughly 58 municipalities and all unorganized-borough areas with no sales tax. The rate table is not transcribed: rates are set by 100-plus boroughs and cities (not one county table), and the 2024 Table 1B columns do not extract cleanly from the PDF. Official lookups: the Alaska Sales Tax Information page above (links Alaska Taxable Table 2-Boroughs and Table 2-Cities and the Alaska Tax Jurisdictions page with municipal contacts) and the Alaska Taxable Database at https://www.commerce.alaska.gov/dcra/admin/Taxable. The live commerce.alaska.gov assessor pages return HTTP 403 to automated clients; the Tax Facts page was fetched live and the Sales Tax Information page was read from a web.archive.org capture dated 2026-09-03. Which jurisdiction's tax applies to a dealer sale (place of sale or delivery versus the buyer's residence) is fixed by each ordinance; state law describes municipal sales taxes as taxes on sales made within the municipality, which points to the dealer's or delivery location, but this was not confirmed for vehicles and is left unknown.
• Set by each municipal ordinance; no statewide rule and no official statewide source found.
• Open question: Per-municipality rules were not verified from an official source: taxable base, exemptions for vehicles, trade-in treatment, documentation fee treatment, and the per-transaction cap on the taxable amount that municipal ordinances may set. The product cannot compute an Alaska local line until it holds a per-municipality table (Alaska Taxable Table 2-Boroughs and Table 2-Cities, or each municipal code).
• Open question: Sourcing for a dealer sale (place of sale or delivery versus the buyer's residence address) is fixed by each ordinance and was not confirmed for vehicles.
• Open question: Combined borough plus city maximum: the 7% top rate is per municipality; where both levy, the buyer pays the sum, so the combined rate can exceed 7%. Not computed because Alaska Taxable 2024 Table 1B could not be parsed reliably from the PDF; a 2025 edition was not found at the expected URL (HTTP 404).
• Open question: The live commerce.alaska.gov Office of the State Assessor pages (Alaska Sales Tax Information, Alaska Taxable Database, Local Government Resource Desk sales tax page) return HTTP 403 to automated clients; the Sales Tax Information text was taken from a 2026-09-03 archive capture and should be re-read on the live site.

Alabama

• Gross proceeds of the sale. When a used automotive vehicle is taken in trade as credit or partial payment, the tax is levied on the net difference; other items exchanged as payment stay in the measure of the tax, and trade-in treatment does not apply when a rental or leased vehicle is exchanged. Dealer fees (doc, clerical, dealer prep, processing fees) are taxable at the automotive rate; a clearly labeled, separately stated title fee is not. The same rules apply to new and used vehicles.
• Counties and municipalities each set their own automotive (AUTO) sales tax rate, published by ALDOR in the Local Sales, Use, Rental and Lodgings Tax Rates file (taxrates_current.csv, hundreds of jurisdictions, not transcribed) and searchable by address at the lookup URL. In that file (downloaded 2026-09-14, 719 active sales-tax AUTO rows covering state-, Avenu- and self-administered localities) county automotive rates run 0.000% to 2.500% and municipal automotive rates 0.000% to 5.000% (Shorter; Oakman 4%; Phenix City 3.75%); the buyer pays county plus city, and a city's police-jurisdiction rate (generally half the city rate) applies just outside city limits. Which rate: the dealer collects the city and county taxes where the dealership is located, and under the reciprocity rule (Rule 810-6-5-.04.01) only one city and/or county tax may be collected irrespective of rate, so no further local tax is due when the buyer registers the vehicle in another county. Exceptions: (a) if the dealer delivers the vehicle outside the city or county where the dealership is located and completes the Certificate of Exemption, Out of State/City/County Delivery (Rule 810-6-3-.03.02), the dealer omits its local taxes and the buyer pays local use tax at registration in the buyer's county; (b) nonresident drive-out (Form DOC-1, vehicle removed within 72 hours): state 2% only, not exceeding the tax due in the buyer's home state, and no city or county tax.
• The dealer documentation fee is part of the taxable price.
• Open question: The local rate range (county 0 to 2.5%, city 0 to 5%) is computed from ALDOR's taxrates_current.csv as downloaded on 2026-09-14; the file changes monthly, so the product should read the file or the address lookup rather than hard-code the range.
• Open question: The statute text of section 40-23-2(4) could not be fetched from the legislature's site (connection failed); the ALDOR guide is the official source used for the 2% rate and the net-difference trade-in rule.

Arkansas

• Tax is computed on the total delivery price including rebate, freight charges and extra equipment, less a trade-in credit shown on the invoice or bill of sale. State rate 6.5 percent (7 percent for Texarkana residents). USED-vehicle state-rate tiers under Act 1013 of 2021 for purchases on or after January 1, 2022, keyed to the vehicle's gross price: under $4,000 no state tax is collected; $4,000 to under $10,000 the gross price is taxed at the reduced state rate of 3.5 percent; $10,000 and over at 6.5 percent. Local city and county taxes are not reduced by the tiers. DFA's page says the tiers use the 'gross price'; whether that is before or after the trade-in credit was not stated on an official page (see openQuestions). Local taxes apply only to the first $2,500 of the price (single-transaction cap).
• Local = the city tax plus the county tax of the purchaser's residence (the address where the vehicle is registered), not the dealer's location. Both are collected only on the first $2,500 of the sales price (DFA: each local tax will not exceed $25.00 for each 1 percent of tax due). The table is republished quarterly (rates change on quarter starts) and lists hundreds of cities, so use the DFA lookup by address or ZIP+4 rather than transcribing. From the July, September 2026 Excel table: county rates run from 0.000 (Monroe, Saline) to 3.500 (Madison County, effective 10/01/2025); city rates up to 4.500 (Greenland); the highest city-plus-county total is 6.125 (Gillham, Sevier County). Text extraction of the PDF misaligns the county columns; use the Excel or the lookup tool. The Texarkana 7 percent figure is the state rate for Texarkana residents, separate from local taxes.
• Open question: Documentation fee: no official DFA page found stating whether a dealer documentary or service-and-handling fee is part of the taxable price.
• Open question: Used-vehicle tiers: DFA keys the $4,000 and $10,000 thresholds to the vehicle's 'gross price'; whether a trade-in credit (or a rebate) is subtracted before testing the threshold was not stated on an official page.
• Open question: Local $2,500 cap: 26 CAR 30-1224 caps local tax at the first $2,500 of 'gross receipts, gross proceeds, or sales price'; whether that is measured after the trade-in credit was not stated expressly.
• Open question: The Texarkana 7 percent state rate: confirm it applies by the purchaser's residence in the city of Texarkana (the DFA page says 'Texarkana residents').

Arizona

• Tax base is the dealer's gross proceeds of the sale. The value of a vehicle traded in is excluded when the trade-in allowance is deducted from the sales price before the sale is completed; cash discounts taken are excluded; separately stated finance charges are excluded. A reasonable dealer documentation fee is not subject to TPT if shown separately on the invoice and in the dealer's books (TPR 97-2), and the Model City Tax Code excludes separately itemized dealer documentation fees from city gross income (MCTC Sec. 260(d)). The state retail rate is 5.6 percent; the county excise tax piggybacks on the state tax and the city privilege tax is a separate line, all sourced to the seller's business location. Sales to nonresidents can qualify for reduced state and county tax (A.R.S. 42-5061(A)(14), (28)); city tax still applies when the nonresident takes possession in Arizona.
• The rate is set by the DEALER's business location: retail sales are sourced to the seller's business location when the seller receives the order there (A.R.S. 42-5040(A)(1)), and ADOR's nonresident worksheets use the Arizona county in which the seller's business is located. Republished monthly by ADOR (index: https://azdor.gov/business/transaction-privilege-tax/tax-rate-table; CSV: https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv). County excise (retail, business code 017) for September 2026, derived as the Table 1 combined rate minus 5.6 percent: Apache 0.500, Cochise 1.000 (from July 1, 2026), Coconino 1.300, Gila 1.000, Graham 1.000, Greenlee 0.500, La Paz 1.000, Maricopa 0.700, Mohave 0.000, Navajo 0.830, Pima 0.500, Pinal 1.100, Santa Cruz 1.000, Yavapai 0.750, Yuma 1.112. City retail rates (Table 2, code 017) run from 1.500 (Chandler) to 5.000 (South Tucson, Pima County, giving the 5.500 combined-local maximum); unincorporated areas have no city tax, so the minimum is 0.000 (unincorporated Mohave County). Several cities apply a lower rate to the portion of a single item's price above a threshold (e.g. 'Retail Sales (Single Item Over $5,000)', code 717, or 'Single Item Portion Over $2,000'); a vehicle can exceed those thresholds, so the engine must use the city's tiered entries from the table.
• The dealer documentation fee is not taxed.
• Open question: Per-city tiered retail rates: some cities tax the portion of a single item above a threshold ($2,000, $5,000 or other) at a reduced rate; the engine needs those city-specific tiers from the monthly table, which were not transcribed.
• Open question: Nonresident buyers: reduced state and county TPT (and full exemptions for residents of some states) apply only with Form 5011 and the 90-day nonresident permit; not modelled here.
• Open question: The 5.500 combined-local maximum assumes the September 2026 table (South Tucson 5.0 city plus Pima 0.5 county); rates change monthly, so read the current table.

California

• Tax applies to the full selling price. The 7.25% statewide base rate is itself a composite: 6.00% state components plus a uniform 1.25% local (Bradley-Burns) component that applies everywhere in the state, so 7.25% is the floor at every address. Voter-approved district taxes are added on top. Publication 34 (October 2025) confirms 7.25% as the current statewide rate and the rates listing effective 2026-07-01 shows 7.25% as the lowest rate in the state.
• District (transactions and use) taxes are imposed by counties, cities and special districts; each individual district rate is 0.10% to 2.00% and more than one district can be in effect at the same address. The CDTFA rates listing effective 2026-07-01 (541 jurisdictions, https://www.cdtfa.ca.gov/taxes-and-fees/rates.aspx) runs from 7.25% up to 11.25% (Lancaster and Palmdale, Los Angeles County), so the stacked district add-on currently ranges from 0.00% to 4.00%. For a vehicle sale the district tax depends on where the vehicle is registered, not where the dealer is: a dealer in a no-district county selling to a buyer who registers in a 1.50% district area collects 8.75% (Publication 34 example). City district taxes apply only to addresses inside the incorporated city limits; unincorporated areas of that city are not subject to the city rate. Use the CDTFA address lookup (maps.cdtfa.ca.gov) with the registration address; hundreds of jurisdictions, so no table is transcribed.
• The trade-in allowance cannot be excluded from the amount on which tax is based; a $20,000 sale with a $4,000 trade-in is taxed on $20,000 (Publication 34). A dealer discount, by contrast, is not taxable, but the records must show the discount and the trade-in allowance separately or the claimed discount is treated as an over-allowance.
• The dealer documentation fee is part of the taxable price.

Colorado

• Tax is computed on the full purchase price: everything paid to the seller except specifically excluded charges. Included: mandatory dealer fees (documentation, processing, dealer preparation and closing fees, destination/freight charges passed to the buyer, marketplace fees), OEM-installed options, warranties and service contracts unless optional and separately stated. Excluded when separately stated: optional GAP insurance, VIN etching, optional dealer delivery to the buyer's location, installation labor for dealer-installed optional equipment, and governmental fees imposed directly on the purchaser (title/registration/filing fees, waste tire fee, emissions fees, retail delivery fee). Dealer discounts reduce the base; manufacturer rebates and state/federal tax credits do not. The trade-in fair market value is excluded. Mechanics: the dealer collects the 2.9% state tax plus any state-administered local sales taxes that apply at the place of sale (normally where the buyer takes possession); the sale is exempt from a city, county or special district sales tax when the buyer is a nonresident of that jurisdiction and the vehicle will be registered outside it, and the buyer then pays the registration jurisdiction's use tax to the county clerk before titling (the dealer may collect it and remit it with the DR 0024 Standard Sales Tax Receipt for Vehicle Sales). All applicable taxes must be paid before title and registration. Self-collecting home-rule cities administer their own sales/use tax; the Department's guidance covers only state-administered taxes.
• Three stacked local layers: county, city (statutory or home-rule) and special districts (RTD, SCFD cultural district, RTA, mass transit, metropolitan, fire, health, ambulance districts and others). Rates vary by address across several hundred jurisdictions, so record the lookup: the Colorado Sales Tax Lookup (GIS) at https://salestaxlookup.colorado.gov/ (address or map lookup, with an API; see https://tax.colorado.gov/GIS-info), the DR 1002 Colorado Sales/Use Tax Rates publication at https://tax.colorado.gov/DR1002 (now a Looker Studio report), and the semiannual spreadsheet 'Location Tax Rates and Filing Codes' (July to December 2026 file: https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx). Range computed from that spreadsheet (441 location rows): county rates run 0.25% to 6.5% (some counties none), city rates up to 7.0%, and the highest combined local rate is 8.3% (Winter Park, Grand County, self-collected home-rule city; the highest state-administered combination is 8.29% in the Red Sky Ranch Metropolitan District, Eagle County). Rates change only on January 1 and July 1. Which locals apply: the jurisdictions where the vehicle is registered (buyer's residence/principal place of business). Where the buyer registers outside the dealer's jurisdiction, what is owed is that jurisdiction's USE tax, paid to the county clerk; the Department does not administer city or county use taxes, and DR 1002 shows which jurisdictions impose a use tax, so a registration jurisdiction may have a sales tax but no vehicle use tax.
• The dealer documentation fee is part of the taxable price.
• Open question: The local range is computed from the July to December 2026 spreadsheet as (total rate minus 2.9%). For a vehicle, the registration jurisdiction's USE tax rate governs when the buyer registers outside the dealer's jurisdiction; use tax rates are set by each city/county and are not in the state-administered data, so confirm the county clerk's figure for the buyer's address.

Connecticut

• Dealer sales: tax on the sales price less the amount allowed for a trade-in (CGS 12-430(4)). The $50,000 luxury-rate threshold is tested on the sales price BEFORE the trade-in is applied (SN 2011(10)); once the price exceeds $50,000 the 7.75% rate applies to the entire sales price, not just the excess (CGS 12-408(1)(H)). Private (casual) sales: DMV computes tax on the higher of the NADA average trade-in value or the bill-of-sale price. Sales to qualifying armed forces members are taxed at 4.5%.
• DRS: there are no additional sales taxes imposed by local jurisdictions in Connecticut.
• The dealer documentation fee is part of the taxable price.
• Open question: Dealer conveyance (documentation) fee taxability rests on a Connecticut General Assembly committee document and the statutory definition of sales price; no DRS ruling or notice addressing the conveyance fee by name was located. The DMV conveyance-fee disclosure forms (CONVEYANCEFEEsignpdf.pdf, RevisedDealerDOCFeeHandoutFINALsgpdf.pdf) do not mention tax.

District of Columbia

• The base is the fair market value determined by DC DMV from the then-current NADA Guide (Eastern Region) or its successor at the time of application; only if NADA gives no value for the vehicle is the bill of sale used (18 DCMR 401.16, amended May 24, 2024). Rate schedule effective February 17, 2025 (DC DMV, Motor Vehicle Excise Tax Amendment Act of 2024), by unladen weight and EPA city MPG rounded down to a whole number: 3,499 lb or less: 20 MPG or less 9.0%, 21-25 MPG 5.0%, 26-30 MPG 3.1%, 31-39 MPG 2.2%, 40 MPG or more 1.5%, electric 1.0%; 3,500-4,999 lb: 10.0%, 6.0%, 4.1%, 3.2%, 2.5%, electric 2.0%; 5,000 lb or more: 11.0%, 7.0%, 5.1%, 4.2%, 3.5%, electric 3.0%. Fuel efficiency is not based on MPGe. Vehicles without a separate city MPG figure and trailers pay the statutory weight-class rates in D.C. Code 50-2201.03(j)(1): Class I (3,499 lb or less) 6%, Class II (3,500-4,999 lb) 7%, Class III (5,000 lb or more) 8%; buyers who received the District EITC pay the lesser of the MPG schedule and the weight-class rate. Excise tax = fair market value x applicable percentage. Because the base is the NADA value, the dealer's own documentation fee does not enter the base (unverified for the bill-of-sale fallback). Dealers normally collect the excise tax and title the vehicle for the buyer.
• The District is a single jurisdiction; no separate local component.
• No trade-in allowance appears in D.C. Code 50-2201.03(j), 18 DCMR 401.16-401.20 or the DMV fee page; the tax is levied on the NADA fair market value of the vehicle being titled, not on the net amount paid.
• The dealer documentation fee is not taxed.
• Open question: No single rate exists, so stateRate is 'unknown' by design; the full weight-and-MPG schedule is in baseNotes.
• Open question: The codified 18 DCMR 401.19 table (effective February 1, 2021) shows lower percentages (8.1%, 4.4%, 3.1%, 2.2%, 1.0% for the lightest class); the DMV page's table effective February 17, 2025 was recorded as current. The 2025 rulemaking text was not found on dcregs.dc.gov (latest adopted rule listed is May 24, 2024).
• Open question: Trade-in recorded as no credit because no provision exists in the statute, the DCMR or DMV pages; not confirmed in writing by DC DMV.
• Open question: Whether the bill-of-sale fallback (used only when NADA has no value) includes the dealer documentation fee was not verified.

Delaware

• Purchase price is the consideration given for the vehicle; where a trade-in or allowance is given, the gross purchase price less any trade-in or allowance given by the seller (30 Del. C. 3001(5)). DMV dealer guidance: dealers compute the fee on the vehicle price minus the trade-in credit and any allowance or credit granted by the manufacturer. For a dealer sale the dealer's bill of sale price is used (2 DE Admin. Code 2266 section 9.1.2); the NADA average trade-in value floor applies only when a non-dealer bill of sale is below it (section 8.0), and NADA value is used for gifts or when no bill of sale exists. Fee schedule (30 Del. C. 3002(c)): purchase price under $400: $8.00; $400 to $500: $13.75; thereafter the fee 'shall increase in increments of $5.25 per each additional $100 of purchase price or any fraction thereof, rounded to the nearest dollar' (the DMV describes this as 5.25% of purchase price). Rate rose from 4.25% to 5.25% on October 1, 2025 (HB 164); titles processed on or after November 1, 2025 pay the new rate regardless of sale date. Mobile homes use $3.75 increments. If the title application and the lien contract show different prices, the higher is used.
• No county or municipal component.
• The trade-in allowance is deducted from the gross purchase price, but only for a vehicle currently titled in Delaware (two exceptions for vehicles previously registered elsewhere on which a document fee or similar tax was paid), titled in the same name as at least one applicant, and only one trade-in per application; no credit if no document fee was paid when the trade-in was registered, and the credit may not exceed the document fee actually paid on the trade-in (2 DE Admin. Code 2266 sections 4.1-4.3). A private sale of the previous vehicle within 60 days before or after the new title earns the same credit on application (30 Del. C. 3001(5)).
• Open question: Formula ambiguity: the statute reads $13.75 at $500 plus $5.25 per additional $100 or fraction (for example $20,000 gives $1,038), while the DMV notice says '$5.25 per each $100 (5.25%) of purchase price or any fraction thereof' (for example $1,050). The dealer-portal fee calculator (https://dealers.dmv.de.gov/Dealer/FeeCalculator/Index1) would settle it but requires submitting a form, which was not done.
• Open question: Whether the dealer's own documentation fee is part of the 'purchase price' is not addressed in the statute, the regulation or the dealer FAQ.
• Open question: The DMV Fees page renders its percentage and minimum values with JavaScript and refused curl; the values were confirmed from the dealer notice, the news release and the statute instead.

Florida

• Sales price of the motor vehicle, including any separately itemized dealer charge such as accessories, preparation, settlement or closing fees, freight, handling or delivery to the dealer, commission, and any other dealer expense the purchaser is required to pay, less the trade-in allowance. Separately itemized fees mandated by state law for titling, licensing, registering or recording a lien are not taxed. A nonresident who takes delivery in Florida and gives Form DR-123 pays only the home-state rate (up to 6%) and no surtax.
• Statute (s. 212.054(3)(a)2., F.S.): the sale of a motor vehicle is deemed to occur only in the county identified as the residence address of the purchaser on the registration or title document, so the buyer's county of residence (as shown on the title/registration) sets the rate, not the dealer's county; the surtax applies only to the first $5,000 of the sales price (s. 212.054(2)(b)1.). Rates in 2026 run from 0% (Citrus and Collier levy no surtax) to 2% (Hamilton). 32 counties levy more than one surtax; every component is county-wide (there are no sub-county districts), so FL-local-rates.json carries one row per county with the TOTAL county rate and lists the component levies and their expiration dates in each row's notes. Scheduled changes: the DR-15DSS is reissued every November for the next calendar year; levies in Brevard (both .5% levies), Charlotte (1%), Liberty (.5%) and Santa Rosa (.5%) expire Dec 31, 2026 unless renewed. 2026 changes versus 2025: Martin 1% to .5%, Palm Beach 1% to .5%, Jackson's 1% extended with no expiration.
• The dealer documentation fee is part of the taxable price.

Georgia

• USED vehicle bought from a new or used car dealer, other than under a seller-financed (buy here, pay here) arrangement: the TAVT base is the retail selling price on the bill of sale, including labor, freight, delivery, dealer fees and similar charges, tangible accessories, dealer add-ons and mark-ups, but excluding federal retailers' excise tax and any extended warranty, service contract, maintenance agreement or similar product, less the trade-in value. Manufacturer's rebates do not reduce a used-vehicle base (Form MV-7D). USED vehicle sold under a seller-financed sale arrangement: the base is instead the Department of Revenue's listed vehicle value (the assessment-manual value, the average of current wholesale and retail values), or the NADA used car guide value only if the DOR value is not listed or published, less the trade-in. The assessment-manual value is also the base for used vehicles bought from private individuals (no trade-in reduction there). A dealer certified under Rule 560-11-14-.17 as a directly financed dealer (finances at least 90% of its sales) charges a reduced rate of 2.5 points below the standard rate (4.5% now) on those seller-financed sales. History: from 1 January 2020 (SB 65 and HB 365 of 2019) the option of using the book value for ordinary dealer sales was eliminated; the DOR TAVT FAQ page still carries the pre-2020 wording (assessment-manual value for used vehicles), which Form MV-7D (Rev. 1-2022), the 2019 legislative policy brief and the current O.C.G.A. 48-5C-1(a)(1)(A) supersede. The county tag agent may deviate from the value on written application with supporting documentation.
• TAVT is one combined state-and-local rate (7.0% since July 1, 2023; it was 6.6% from January 1, 2020 to June 30, 2023) applied statewide. The statutory split of the proceeds between the state and the local governments does not change what the buyer pays. Title application and TAVT payment go to the county tag office of the county where the buyer resides; dealers collect and remit through Electronic Title and Registration (Form MV-7D for paper filings). No local sales tax applies to a vehicle subject to TAVT. Reduced statutory rates exist for specific situations (4.5% directly financed dealer sales, 3% new residents bringing a vehicle registered elsewhere, 0.5% immediate family transfers, 1% divorce transfers).
• The dealer documentation fee is part of the taxable price.
• Open question: The DOR TAVT FAQ page still says a used vehicle's fair market value is the assessment-manual value (pre-2020 wording). The current statute (O.C.G.A. 48-5C-1(a)(1)(A), read on a third-party code mirror because the official rules site and the Justia mirror blocked fetching), Form MV-7D (Rev. 1-2022) and the legislature's 2019 policy brief all say retail selling price less trade-in for non-seller-financed dealer sales; treat the FAQ as stale, but confirm with the DOR Motor Vehicle Division before release.
• Open question: Rule 560-11-14-.17 (directly financed dealer sale) could not be read; the 90% financing, 24-month note and ELT requirements come from the DOR's 2013 bulletin summarising that rule.

Hawaii

• Hawaii has no sales tax. The GET is imposed on the business, not the customer, on the gross proceeds of the sale (the value actually proceeding from the sale, with no deduction for cost of goods or expenses of any kind); the 4% retail rate applies to a dealer's vehicle sale and the 0.5% county surcharge is added to 4%-rate activity. The dealer may, but need not, visibly pass the tax on to the buyer; if it does, the maximum pass-on rate is 4.712% of the price in every county (the 4.5% combined rate grossed up so that the pass-on itself is covered), and it may not pass on more than the GET actually due on the transaction. Doc fees and other fees charged to the buyer are part of gross income ('fees, or other emoluments however designated'). Dealers may visibly pass the tax on at up to 4.712 percent (tax on the tax); the schedule shows the statutory 4 percent plus the 0.5 percent county surcharge, so correct the amount on a deal if you pass on the full rate.
• All four counties levy the 0.5% surcharge: City and County of Honolulu (2007-01-01 to 2030-12-31), Kauai (2019-01-01 to 2030-12-31), Hawaii County (0.25% in 2019, 0.5% from 2020-01-01 to 2030-12-31), Maui (2024-01-01 to 2030-12-31); all are scheduled to expire 2030-12-31. Gross proceeds from a sale of tangible personal property are allocated to the taxation district (county) where the property is delivered, regardless of where title passes (HAR 18-237-8.6-02), so for a dealer sale the county where the buyer takes delivery decides, normally the dealership's county; the Maui district also covers Kalawao. Since every county is at 0.5%, the result is 4.5% GET everywhere in 2026, passed on at up to 4.712%. Written contracts entered before 2023-06-30 (Maui) or 2018-06-30 (Kauai, Hawaii) that do not provide for passing on increased taxes are exempt from the later surcharges. See HI-local-rates.json.
• Based on the statute: GET is measured by gross proceeds, the value actually proceeding from the sale without any deduction for the cost of property sold or expenses of any kind (HRS 237-3), and a trade-in vehicle is consideration received, so the taxable base is the full price before the trade-in allowance. No Department of Taxation publication addressing vehicle trade-ins for GET was found; the HAR 238 trade-in deduction applies only to the buyer's use tax on a vehicle imported into Hawaii. See openQuestions.
• The dealer documentation fee is part of the taxable price.
• Open question: Trade-in: no Department of Taxation guidance on vehicle trade-ins under the GET was found on tax.hawaii.gov or files.hawaii.gov; the 'none' answer rests on the HRS 237-3 gross-proceeds definition. Secondary sources describe a Department-accepted alternative (dealer reports the full sale price including the trade-in, then excludes the later resale of the traded-in vehicle), which would still leave the buyer-facing base at the full price; confirm with the Department before relying on a net-of-trade-in base.

Iowa

• Purchase price is determined like 'sales price' under Iowa Code 423.1 and includes accessories, additional equipment, services, freight and manufacturer's tax, and in-kind consideration. Excluded by Iowa Code 321.105A(2)(a) and rule 701-250.2: manufacturer cash rebates applied to the price, the trade-in allowance for a vehicle subject to registration (conditions in tradeIn), cash discounts, separately itemized gasoline, dealer document processing fees ('doc fees'), and separately itemized optional service agreements and vehicle protection packages. A bill of sale signed by the seller establishes the purchase price. The fee is owed by the owner and paid to the county treasurer when applying for the initial registration and title (dealers in practice submit it with the title work).
• Iowa Code 423.3(73) exempts the sales price of vehicles subject to registration from sales tax, and the Department's local option sales tax FAQ confirms local option tax is not imposed on cars and trucks; the fee for new registration has no local component.
• The dealer documentation fee is not taxed.

Idaho

• Tax is collected on the sales price of the motor vehicle at the time of sale unless an exemption applies. The sales price includes, even if not separately stated, freight to the seller, options and accessories, dealer services and labor that are part of the sale agreement, mandatory service and warranty agreements, document fees, credit card service fees, theft-deterrent systems and auction/buyer's fees; tax is calculated before applying insurance settlements and down payments (a down payment does not reduce the taxable price). Manufacturer rebates reduce the price only if paid directly to the dealer and subtracted from the vehicle price.
• Idaho has no state-administered local sales tax; the 6% state rate is the whole state-collected tax on a dealer vehicle sale everywhere in Idaho. The only local sales taxes are voter-approved local-option taxes in resort cities (Idaho Code 50-1046(c) lets a resort city levy a sales tax on part or all of sales subject to the state sales tax) and auditorium district taxes, which reach only short-term lodging. The Tax Commission lists 22 resort cities with a local sales tax (Bellevue, Bonners Ferry, Cascade, Crouch, Donnelly, Driggs, Hailey, Harrison, Irwin, Kellogg, Ketchum, Lava Hot Springs, Mackay, McCall, Ponderay, Riggins, Salmon, Sandpoint, Stanley, Sun Valley, Swan Valley, Tetonia) but publishes no rates and says to contact each city; each city chooses what it taxes, and some limit the tax to lodging, alcohol by the drink and restaurant food. Whether a given resort city taxes motor vehicle sales, at what rate, and how the taxing location is decided is set by that city's ordinance and is not published by the state.
• The dealer documentation fee is part of the taxable price.
• Open question: Which of the 22 resort cities with a local-option sales tax include motor vehicle sales in their ordinance, at what rate, and whether the tax attaches to the dealer's location; the state publishes no list or rates (it says to contact each city). Dealers located outside those cities have no local component.

Illinois

• ST-556 Section 6 Line 1 selling price includes accessories, federal excise taxes, freight and labor, dealer preparation, documentary fees, and rebates or incentives for which the dealer is reimbursed (manufacturer rebates); a dealer's own unreimbursed rebate is not included. Clean vehicle credits applied to the purchase are part of the taxable price. Line 2 subtracts the qualified trade-in credit; Line 3 (price less trade-in) is the amount subject to tax. Section 6 amounts are rounded to the nearest dollar.
• Origin-based: the dealer multiplies Line 3 by the rate IDOR preprints for the dealer's registered business location (off-site tent sales use the off-site location's rate per ST-23). The vehicle ('Auto Sales') rate differs from the general-merchandise rate because home-rule municipal and county retailers' occupation taxes are not applied to titled or registered items (example from IDOR's origin-based rate file effective 2026-08-01: a Chicago location is 10.50% on general merchandise but 7.50% on vehicles). Locally imposed vehicle rates at the DEALER'S location per that file: 0.000% for most of the state; 1.000% in DuPage, Kane, Lake, McHenry and Will counties (RTA collar-county taxes); 1.250% in Cook County (RTA); 0.250% Metro-East Mass Transit District tax at dealer locations inside the MED townships of Madison and St. Clair counties (IDOR preprints 6.50% for those locations). BUYER-ADDRESS additions the dealer must collect on ST-556: an extra 1.250% Chicago Home Rule Use Tax whenever the dealer is located in Cook, DuPage, Kane, Lake, McHenry or Will County and the purchaser's address is inside the corporate limits of Chicago (IDOR preprints the combined rate; report on Line 4). NOT on ST-556: the Cook County Use Tax of 1% of the purchase price on vehicles titled or registered to a Cook County address; dealers located in Cook County must register with the Cook County Department of Revenue and collect it; buyers who bought from a dealer outside Cook County self-assess it to the county. RTA / MED use tax: if the dealer is outside the RTA counties or MED townships but the buyer will register the vehicle inside them, the buyer owes the rate difference; the dealer is not required to collect it but may do so on Line 5. Range maximum 3.500 = 1.250 (Cook County dealer location) + 1.250 (Chicago Home Rule Use Tax, buyer's address in Chicago) + 1.000 (Cook County Use Tax, vehicle registered in Cook County). The current rate file is effective 2026-08-01; the prior period ended 2026-07-31 and showed Chicago vehicles at 7.25%, so the six-county RTA region rose 0.25 points on 2026-08-01 (IDOR's narrative mass-transit page still shows the older 1.00% Cook / 0.75% collar RTA rates). Local rate changes normally take effect January 1 and July 1; always confirm the specific dealer location in the MyTax Illinois Tax Rate Finder or the origin-based machine-readable file (https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html).
• The dealer documentation fee is part of the taxable price.
• Open question: The 2026-08-01 vehicle rates (Cook County locations 7.50%, collar-county locations 7.25%) come from IDOR's official machine-readable rate file; IDOR's narrative mass-transit page still lists the pre-August RTA rates (1.00% Cook, 0.75% collar), so the exact split between the RTA tax and the collar-county transportation tax after 2026-08-01 was not confirmed on a narrative page. The totals are what ST-556 uses.
• Open question: Cook County Use Tax (1%): the county says Cook County dealers collect it and it applies to property titled or registered to a Cook County address; whether a Cook County dealer must also collect it from a buyer who will register the vehicle outside Cook County was not stated on the county pages fetched (the ordinance text itself, Sec. 74-270 et seq., was not retrieved).
• Open question: MED townships: the rate file marks the 0.25% vehicle rate as a 'high rate' that applies only if the dealer is liable for MED rates, so a dealer in Madison or St. Clair County must confirm its own preprinted ST-556 rate (6.25% or 6.50%).

Indiana

• Base is the gross retail income (selling price). Per Sales Tax Information Bulletin #28S (May 2026): a manufacturer's rebate is a payment, not a price reduction, whether paid to the customer or assigned to the dealer, so it stays in the taxable price; dealer price discounts, manufacturer price reductions and reimbursed employee discounts reduce it; a like-kind trade-in is deducted; negative equity financed into the deal is not taxable; documentation fees are taxable, a separately stated statutory 'convenience fee' (IC 9-14.1-3-3) is not; fees for services performed after delivery are not taxable.
• Single statewide 7% rate; Indiana has no local sales tax (the DOR dealer rate table lists Indiana as a flat 7%, and Bulletin #28S computes vehicle tax at the 'normal 7% rate' with no local element).
• The dealer documentation fee is part of the taxable price.
• Open question: IC 6-2.5-2-2 itself could not be read (iga.in.gov serves a JavaScript application); the 7% rate is confirmed by three DOR pages, so this is a citation gap only.

Kansas

• Gross receipts: the total selling price whether or not items are separately stated, including base price, options and add-ons, dealer prep fees, administrative and handling fees, transportation/delivery/freight charges, undercoating, VIN etch and all warranties or service agreements sold with the vehicle. Not taxed when separately stated: interest or finance charges and GAP insurance. In-house rebates and dealer discounts reduce the base; manufacturer rebates paid directly to the dealer and shown on the bill of sale are exempt (reported as a deduction), rebates paid to the purchaser are not. Tax is computed on the net price after the trade-in allowance.
• Local rate = county + city + any special district (CID, TDD, STAR bond etc.) at the DEALER'S place of business; the dealer collects the full combined rate and issues form DST-8. Kansas law (K.S.A. 12-199) then applies the HIGHER of the dealer-location rate and the rate at the buyer's registration address (residence, or place of business for a business vehicle): if the registration-address rate is higher the buyer pays the difference (local compensating use tax) to the county treasurer when registering; if it is lower there is no refund. So the dealer's tax line uses the dealer's location, and the product should warn the buyer of a possible top-up at registration. Range from the official KS-1700 jurisdiction booklet effective 2026-07-01: 0.000% (state-only 6.5% jurisdictions) to 5.500% including special districts (12.0% combined, e.g. the Oakley Mittens CID); 4.850% is the highest without a special district. Hundreds of jurisdictions and address-range districts, so use the Kansas Sales and Use Tax Address Tax Rate Locator (linked from https://www.ksrevenue.gov/atrl.html) or the quarterly KS-1700 Excel files on https://www.ksrevenue.gov/salesratechanges.html (07/2026 file: https://www.ksrevenue.gov/pdf/pub17000726.xlsx; a 10/2026 file with October 1, 2026 changes is already posted). Private (isolated) sales are instead taxed by the county treasurer at the buyer's residence rate.
• The dealer documentation fee is part of the taxable price.
• Open question: A 10/2026 KS-1700 file (rate updates effective October 1, 2026) is already posted; re-check dealer-location rates for sales on or after that date.

Kentucky

• For a used vehicle bought from a dealer, retail price is the total consideration given, excluding the trade-in allowance, as attested in the notarized Affidavit of Total Consideration (Form 71A100) signed by buyer and seller. Total consideration includes cash, the amount financed and the value of other items given, plus all standard and optional equipment and accessories; it excludes manufacturer or dealer rebates applied at purchase, interest, extended warranties, service contracts and promotional give-aways. Floor: the affidavit price may not be less than 50% of the difference between the reference-manual (NADA) trade-in value of the purchased vehicle and the reference-manual trade-in value of any vehicle traded in (the floor does not apply to branded titles). Without a notarized affidavit the Department sets the retail price from the reference manual (average retail value, 103 KAR 44:060). New, dealer-demonstrator and previous-model-year vehicles use KRS 138.4603 (total consideration per affidavit, otherwise 90% of MSRP). Dealers are not required to collect MVUT; if a dealer collects it for the buyer it must remit the amount collected. KRS 138.450 effective March 24, 2023.
• No county or city motor vehicle usage tax; the 6% is the only rate.
• Open question: Whether a dealer documentation or processing fee is part of 'total consideration given' is not stated in KRS 138.450(9), Form 71A100 or the 2025 MVUT manual; recorded as unknown.

Louisiana

• Sales price is the total amount for which the vehicle is sold less the market value of any article traded in (R.S. 47:301(13)(a)). OMV Policy 47.00 (revised 01/05/2026) assesses sales tax on the sale price of the vehicle plus the applicable taxable items listed on the dealer invoice or bill of sale; the selling price is taken from the title, bill of sale or dealer invoice. Whether a separately stated dealer documentation fee is one of those taxable items was not found on an official page. The state rate is 5 percent effective January 1, 2025 under Act 11 of the 2024 Third Extraordinary Session; the LDR FAQ marks the 5 percent rate as applying until 12/31/2029.
• Local means the parish plus any municipality or district rate. The rate is that of the political subdivision of the purchaser's principal residence (domicile) for a vehicle bought for private use, not the seller's location; for business use it is the business location or where the vehicle is primarily garaged (R.S. 47:303(B); OMV Policy 47.00). The range 1.85 to 7 percent is the LDR statement in publication R-20164 dated June 2020 and may be stale; use the lookup. Other official lookups: LDR Parish E-File Rate Lookup https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx and the Louisiana Uniform Local Sales Tax Board lookup https://rates.salestaxportal.com/public (JavaScript). No local cap on the taxable price was found.
• Open question: Documentation fee: OMV taxes the sale price plus 'applicable, taxable items listed on the dealer invoice'; no official page states whether a separately stated dealer doc fee is such an item.
• Open question: Current local rate range: the only official range statement found (1.85 to 7 percent) is from LDR publication R-20164 dated June 2020; the OMV parish and municipality table is a JavaScript application that could not be read, so the current maximum is unverified.
• Open question: State rate after 12/31/2029: the LDR FAQ footnotes the 5 percent rate as 'Until 12/31/2029'; the 4.75 percent rate from January 1, 2030 reported in search results was not read on an official page (the LDR fairs-and-festivals FAQ URL returned 404).

Massachusetts

• Dealer sales: sales tax of 6.25% on the sales price (total amount or value paid or exchanged as consideration for the transfer, less any federal manufacturer's excise), reduced by the trade-in amount. Casual (non-dealer) sales: use tax on the greater of the actual price or the NADA clean trade-in (book) value adjusted for mileage; book value does not apply to dealer sales. Note: 830 CMR 64H.25.1 still recites a 5% rate from an older statute; the current statutory rate in G.L. c. 64H section 2 and on the DOR guide is 6.25%.
• Massachusetts has a single statewide rate; no county or municipal sales tax exists on vehicle sales (the 6.25% excise is imposed by G.L. c. 64H section 2 on all retail sales in the commonwealth). No official page stating the absence of local tax in so many words was found.
• The dealer documentation fee is part of the taxable price.

Maryland

• For a sale by a licensed dealer, fair market value is the total purchase price as certified by the dealer: the price agreed by buyer and seller including any dealer processing charge, less a trade-in allowance, with no allowance for other nonmonetary consideration such as a down payment or manufacturer's rebate (Transportation 13-809(a)). Per the MVA dealer bulletin the taxable price includes the retail price, shipping or freight, after-manufacture items (VIN etching, protective coatings), manufacturer rebates and the dealer processing fee (up to $800 for Maryland dealers); it excludes the trade-in allowance, dealer discounts or rebates, extended warranties, mechanical repair contracts, federal excise tax, the electronic registration fee and disability equipment. Rate 6.5% since July 1, 2025 (previously 6%); no further scheduled change found. Floors that do not apply to a dealer sale: $640 minimum value for vehicles 7 model years or older sold by a non-dealer, $32 minimum tax for private sales priced by notarized bill of sale, $100 minimum for vehicles previously titled elsewhere.
• Transportation 13-809(b)(3): a political subdivision may not impose a sales, use or excise tax on the issuance of a certificate of title.
• The dealer documentation fee is part of the taxable price.

Maine

• Base is the 'sale price' (36 M.R.S. 1752(14)): total amount of the retail sale including any consideration for services that are part of the sale. Maine Revenue Services Instructional Bulletin No. 24 (Vehicle Dealers, revised 2025-12-22): processing or documentation fees, manufacturers' and importers' excise taxes, rustproofing, protection packages, installed accessories and manufacturer's rebates (even when assigned to the dealer) are part of the sale price; dealer discounts and dealer rebates, services after delivery, state-imposed fees such as title fees and the Lemon Law fee, and separately stated finance charges are excluded (the 2019 revision also listed extended warranties, credit life and GAP insurance as excluded).
• Single statewide rate; Title 36 Part 3 authorises no county or municipal sales tax and the MRS dealer bulletin mentions none. The higher 10% rate applies only to short-term (under one year) automobile rentals, not sales.
• The dealer documentation fee is part of the taxable price.

Michigan

• Tax is 6% of the full purchase price paid to the dealer (Dealer Manual 8-1.3, 8-2.1). Taxable charges entered on RD-108 line 2 include the manufacturer's rebate, the documentary preparation fee and vehicle preparation charges; non-optional add-ons are taxable, optional add-ons purchased as a separate charge are not. The agreed-upon trade-in value is deducted from the price before tax, subject to the annual cap. Early lease termination penalties rolled into the price are taxable. Rounding: multiply by .06 and round to the cent (8-1.3).
• Single statewide 6% rate under MCL 205.52; no county or city sales tax exists in Michigan (the Dealer Manual and Form 485 compute vehicle tax as a flat 6%).
• MCL 205.51(1)(d)(xii): the agreed-upon value of a motor vehicle used as part payment for a new OR used motor vehicle (or RV) purchased from a dealer is excluded from the sales price, if separately stated on the invoice, up to a cap that rises every January 1. Statutory schedule: 2013-12-15 $2,000; 2015 $2,500; 2016 $3,000; 2017 $3,500; 2018 $4,000 (+$500 each January 1 through 2018); 2019 $5,000; then +$1,000 each January 1: 2020 $6,000; 2021 $7,000; 2022 $8,000; 2023 $9,000; 2024 $10,000; 2025 $11,000; 2026 $12,000 (confirmed by Treasury Form 485 for 2026); 2027 $13,000; 2028 $14,000; from 2029-01-01, the first January 1 on which the amount exceeds $14,000, there is no limitation. Credit is the lesser of the cap and the agreed-upon trade-in value. Recreational vehicles traded for RVs have no cap (MCL 205.51(1)(d)(xiv); Form 485). Does not apply to leases or rentals. Titled watercraft trade-ins follow a separate rule (xi).
• The dealer documentation fee is part of the taxable price.
• Open question: The Secretary of State trade-in credit FAQ PDF returned 404; the schedule was taken from the statute (MCL 205.51) and the 2026 figure from Treasury Form 485, so nothing is missing, but the FAQ could not be cross-checked.

Minnesota

• Purchase price is the total consideration valued in money; the taxable sales price is the vehicle price (including dealer prep, transportation, rustproofing/undercoating labor and accessories) minus rebates with a fixed value at the time of sale (manufacturer and third-party) and minus the trade-in allowance. Not taxed: extended warranties, separately stated retail-level federal excise tax, and registration, license and document fees. A vehicle acquired for minimal consideration or as a gift is taxed on the average value of similar vehicles. Two flat in-lieu taxes replace the 6.875% rate: $10 for a passenger automobile in its tenth or later year of vehicle life whose purchase price and average (resale) value are both under $3,000, and $150 for passenger automobiles and fire trucks registered as collector, classic, street rod or pioneer.
• No local percentage applies: local sales taxes do not apply to vehicle sales. Instead a flat $20 per-vehicle local excise tax (Minn. Stat. 297A.993) applies to retail sales by a dealer located within a jurisdiction that imposes it; the dealer collects it and reports it on its Minnesota sales and use tax return (it is not paid at DVS). Jurisdictions where the Department administers it (with effective dates): Anoka County 10/1/2017, Beltrami County 4/1/2014, Carlton County 4/1/2015, Carver County 10/1/2017, Dakota County 10/1/2017, Goodhue County 1/1/2019, Hennepin County 10/1/2017, Kandiyohi County 4/1/2018, Otter Tail County 1/1/2016, Ramsey County 10/1/2017, City of Rogers 10/1/2019, St. Louis County 4/1/2015, City of Sauk Centre 1/1/2020, Scott County 10/1/2015, Washington County 10/1/2017, City of Willmar 10/1/2019 (the Transit Improvement Area tax ended 9/30/2017). The Department states that some other cities or counties impose a $20 vehicle excise tax that it does not administer. No MN-local-rates.json was written because the local charge is a flat dollar amount, not a percentage; the list above is the whole official table as of its 2023-01-18 update, and the DOR local sales tax notices page (https://www.revenue.state.mn.us/local-sales-tax-notices) showed no later vehicle-excise additions.
• The dealer documentation fee is not taxed.
• Open question: Document fee: the Department of Revenue's Motor Vehicle Sales guide says not to charge tax on 'Registration, license, and document fees'; DVS (which collects the tax at title transfer) only says the rate is applied to the 'total purchase price'. The DOR guidance is followed here (docFeeTaxable false); confirm DVS practice for dealers filing through EVTR.
• Open question: $20 local vehicle excise tax: the Department-administered list is dated 2023-01-18 and the Department says other cities or counties impose one that it does not administer; a dealer in a jurisdiction not on the list must check with that local government.
• Open question: $10 in-lieu tax: the statute tests 'resale value' under $3,000 in the tenth or later year of vehicle life; DVS adds that the purchase price must also be under $3,000. Both conditions are applied here.

Missouri

• Tax is computed on the net purchase price: the price after any rebate and after the trade-in allowance. The Department's dealership tax matrix lists the documentation fee and administration fees as taxable, so they belong in the purchase price reported on the title application. The buyer may also reduce the taxable amount by the sale price of a vehicle the buyer sold within 180 days before or after the purchase (sales tax allowance). The buyer pays at a Missouri license office; late titling after 30 days draws a title penalty.
• The local rate is the city plus county plus special-district (ambulance, fire, TDD, CID, zoo etc.) sales tax rate for the ADDRESS OF THE APPLICANT on the title application, i.e. where the buyer lives, never the dealer's location; the county-only rate applies outside city limits or where the city has no sales tax. The Department publishes one official 'Motor Vehicle Sales Tax Rate Chart' each quarter (current: updated 5/22/2026, to be used for July, August, September 2026, https://dor.mo.gov/forms/MV%20-%20Local%20Sales%20Tax.pdf; the older localsales.pdf path serves a 2023 copy), with roughly 1,150 city/county/district combinations, so it is not transcribed; use the official Motor Vehicle, Trailer, ATV and Watercraft Tax Calculator at https://sa.dor.mo.gov/mv/stc/ (street address, zip, city, county, net price, 'Sold By a Missouri Dealer?'). The chart carries a second rate per jurisdiction labelled 'NON-MISSOURI DEALER' (the local use tax rate applied to purchases from out-of-state dealers); for a Missouri dealer's sale use the primary rate. Range derived from the July-September 2026 chart, Missouri-dealer rows: 0.500% (St. Clair County, unincorporated) to 6.750% (Steelville, Crawford County, Steelville Ambulance District); most counties fall between 1% and 3% before city and district add-ons. Rates change quarterly; the chart shows the change direction per row.
• The dealer documentation fee is part of the taxable price.
• Open question: The local range (0.500% to 6.750%) was derived by parsing the official July-September 2026 rate chart PDF (site-code anchored, 1,160 Missouri-dealer rows); the calculator, not the derived range, should be used for any real address.
• Open question: The tax matrix (2022) marks the documentation fee taxable for dealership sales; the title application instructions were not checked for a separate purchase-price definition, so confirm with the license office that the fee is reported inside the purchase price on Form 108.

Mississippi

• Net purchase price: the full amount received from the sale, including delivery charges and any other additions to the selling price, after dealer discounts and less the trade-in allowance; manufacturer's rebates do not reduce the base. A service contract or extended warranty is exempt whether sold with the vehicle or separately. Accessories permanently attached at the time of sale are taxed at the vehicle rate; accessories not permanently attached at the regular 7% retail rate. Rate by vehicle: 5% for cars, vans, buses, motor homes and trucks of 10,000 lbs gross weight or less; 3% for trucks over 10,000 lbs, truck-tractors and semi-trailers; the regular 7% rate for motorcycles, ATVs and trailers. Retail sales of automobiles, trucks and truck-tractors exported from Mississippi within 48 hours and registered and first used in another state are exempt.
• Mississippi has no county sales tax and no general municipal sales tax. The local levies the DOR administers are tourism and economic development taxes on hotel rooms, restaurants and bars, plus two city-wide levies that are confined to sales taxed at the general 7% rate: the City of Jackson 1% special infrastructure sales tax (activities taxed at 7% or more) and the Tupelo .25% water procurement facility tax (retail sales and services subject to the general 7% rate; HB 4112 of the 2026 session extends it from May 1, 2026 to food and drink for human consumption taxed at 5%, and to nothing else at 5%). A dealer vehicle sale taxed at the special 5% or 3% rate is outside both, so no local tax applies anywhere in the state.
• The dealer documentation fee is part of the taxable price.
• Open question: Rate selection: trucks over 10,000 lbs gross weight, truck-tractors and semi-trailers are taxed at 3% rather than 5%, and motorcycles, ATVs and trailers at 7%; the product must pick the rate from the vehicle class and gross weight.
• Open question: Doc fee: no DOR page names dealer documentation fees; docFeeTaxable rests on the dealer chapter's definition of sales price as the full amount received including any other additions to the selling price.

Montana

• No transaction tax on the sale itself, so the tax line on a buyer's order is zero. What the buyer does pay at titling/registration are registration fees and, in counties whose voters have adopted one, a county local option motor vehicle tax of up to 0.7% of the vehicle's value under MCA 61-3-503 (or a local flat fee), payable at the same time and in the same manner as the registration fee (MCA 61-3-537). That is a registration-time levy, not a sales tax, and is not part of the sale price computation.
• No local sales tax on vehicle sales. The only county-level vehicle levy is the local option motor vehicle tax collected with registration (see baseNotes); it is based on vehicle value, not on the sale.
• Not applicable; there is no taxable base.

North Carolina

• Tax base = the retail value of the vehicle plus any fee regulated by G.S. 20-101.1 (the dealer administrative or documentary fee). For a sale by a retailer the retail value is the sales price including all accessories attached to the vehicle when delivered, less the allowance for a motor vehicle taken in trade as full or partial payment. The separately stated price of a service contract is excluded. For a sale by a non-retailer the retail value is market value less trade-in. Caps: the $2,000 maximum tax applies only to a certificate of title for a Class A or Class B commercial motor vehicle or a recreational vehicle; there is no cap for ordinary passenger vehicles. A $250 maximum applies when the vehicle has been titled in the owner's name in another state for at least 90 days before the NC title application (not a dealer-sale case).
• No local component. The highway use tax is a state tax collected with the title application (dealers collect it and remit it to NCDMV with the title work); NCDMV states it is collected instead of sales tax whenever a title is transferred. Local sales taxes do not apply to the vehicle sale.
• The dealer documentation fee is part of the taxable price.

North Dakota

• Taxable purchase price = total selling price including accessories, dealer preparation, freight and delivery, less a manufacturer's discount, incentive or rebate applied at the time of sale, auction fees or buyer's premium, and the trade-in allowance. Title, registration, license and document fees, extended warranty/maintenance/service contracts and the 12% federal excise tax on heavy trucks are not part of the base. Fair market value (average value from guides) is used only when the vehicle is acquired by gift or other transfer for nominal or no consideration. The ND DOT Motor Vehicle Division collects the tax as agent for the Tax Commissioner; dealers collect it from the customer at sale and remit it to the Motor Vehicle Division as a customer service.
• City and county local option sales taxes do not apply to a titled motor vehicle. Exceptions that fall under state plus local sales and use tax instead of the excise tax: non-commercial trailers under 1,500 lb gross weight, and vehicles not required to be registered for road use (youth ATVs, dirt bikes).
• The dealer documentation fee is not taxed.

Nebraska

• Form 6 (Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, Rev. 9-2025) computes tax on line 4 = total sales price (line 1) less trade-in allowance (line 2) less manufacturer's rebate assigned to the dealer at the time of sale (line 3); zero if negative. Total sales price must include dealer-installed options and related labor, GAP waiver contracts, buyer's fees, dealer preparation charges, service and maintenance agreements, warranty transfer charges, destination charges, document processing charges, the federal gas guzzler tax and import customs fees. It excludes title and lien fees paid to public officials, federal heavy vehicle and retail excise taxes, loan payoffs paid by the dealership, dealer discounts, and manufacturer rebates issued directly to the purchaser at sale. The dealer is not authorized to collect the tax (Reg-1-020.03); it states the tax on the invoice and gives the buyer Form 6, and the buyer pays the state and local tax plus the tire fee to the county treasurer, the DMV or other designated county official within 30 days of purchase (penalty and interest after that). A motor vehicle sold inside a Good Life District is still taxed at the 5.5% state rate (motor vehicles are excluded from the 2.75% GLD retailer rate).
• City and village local option rates are 0.5%, 1%, 1.5%, 1.75% (Lincoln) or 2%, adopted by roughly 250 municipalities, and the only county tax is Dakota County's 0.5%, which is added only for locations outside a municipality that imposes its own local tax, so the combined local rate never exceeds 2%. Form 6 line 6: motor vehicles registered at an address within a taxing jurisdiction are subject to that jurisdiction's local tax (not the dealer's location). Official sources: the Sales Tax Rate Finder (street-address lookup; also at https://gis.ne.gov/rev/SalesTaxFinder) and the quarterly 'Local Sales and Use Tax Rates' listing (current: Effective July 1, 2026, https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf; index at https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates). Scheduled changes announced by DOR: none for October 1, 2026; on January 1, 2027 the village of Winside starts a 1% rate and Eagle and Hay Springs rise from 1% to 1.5%.
• The dealer documentation fee is part of the taxable price.

New Hampshire

• No tax is due on a dealer sale of a used vehicle to a New Hampshire buyer. The only value-based charge at registration is the municipal registration permit fee under RSA 261:153 (18 mills per dollar of the maker's list price for a current model year vehicle, stepping down to 3 mills for the fifth preceding model year and older, minimum $5), which is a town or city registration fee, not a tax on the sale, and is collected by the town clerk, not the dealer. Buyers who will register the vehicle in another state owe that state's tax there (Michigan Treasury and Indiana DOR both list New Hampshire as a no-sales-tax state).
• No local sales tax exists.
• Not applicable; there is no tax to reduce.
• Open question: The DRA General Information FAQ page refused automated fetches (HTTP 403 from both WebFetch and curl); the specific DRA FAQ answer above was read in a browser session and is sufficient.

New Jersey

• Sales price includes federal excise taxes, manufacturer-to-dealer destination charges, charges for preparing the vehicle or additional work, documentary service fees, extended warranty and service/maintenance contracts, accessories and equipment, and any manufacturer rebate or cash applied to the price (NJ Tax Guide, Motor Vehicle Purchases/Leases, Q5). It excludes the trade-in credit and the actual MVC title and registration costs (Q6). No book-value floor applies to dealer sales. Zero emission vehicles lost their exemption for deliveries on or after October 1, 2024 (3.3125% through June 30, 2025; full 6.625% from July 1, 2025). The Salem County half rate and the Urban Enterprise Zone half rate do not apply to motor vehicles.
• New Jersey has a single rate sales tax for the entire State; no county or municipal sales tax. The Salem County reduced (half) rate explicitly excludes motor vehicles (S&U-4, Rev. 07/22), and the Urban Enterprise Zone benefits exclude motor vehicles on both sides (no purchase exemption, no reduced rate on sales: DCA UEZ Sales Tax Benefits Summary, Rev. 11/09, and the Division's UEZ overview page updated 10/27/25), so a vehicle is always taxed at the full 6.625% regardless of where the dealer is located.
• The dealer documentation fee is part of the taxable price.

New Mexico

• 4 percent of the price paid for the vehicle less any trade-in credit, collected by the Motor Vehicle Division (or by the dealer on its behalf) when the buyer applies for title. For a sale by a licensed dealer with a dealer invoice, MVD accepts the price paid shown on the invoice. The 80 percent floor (the higher of the declared price or 80 percent of the N.A.D.A. average trade-in or wholesale value) applies to non-dealer sales. The dealer's separately charged transfer or document-preparation service fee is not part of the price paid and is excluded from the MVET base; that fee is a service subject to gross receipts tax instead. Receipts from selling vehicles subject to MVET are exempt from gross receipts tax, so neither the state nor any local gross receipts tax rate applies to the vehicle price. A 50 percent MVET penalty applies to residents who fail to title within 90 days.
• MVET is a single statewide 4 percent rate with no local component. Local rates in New Mexico exist only inside the gross receipts tax, and vehicle sale receipts subject to MVET are exempt from gross receipts tax (Section 7-9-22 NMSA 1978, listed in TRD publication FYI-105).
• The dealer documentation fee is not taxed.

Nevada

• Tax applies to the net selling price after the vehicle trade-in allowance. The Department of Taxation describes 6.85% as the base statewide rate that applies in every county; it is a composite of the 2% sales tax proper (NRS 372.105) plus the other statewide-uniform statutory components administered under NRS 372, 374 and 377 (the Automotive guide cites NRS and NAC chapters 360, 360B, 372 and 374). Counties add option taxes on top, giving totals from 6.85% to 8.375%. Government fees and title fees are not taxable; documentation, administrative, credit-check and smog fees are.
• One combined rate per county (Carson City is an independent city treated like a county); no city or district rates. The rate is decided by the county where the sale takes place, which for a dealer sale is the dealer's location, regardless of the purchaser's county of residence (Department of Taxation Automotive guide). The map is reproduced unchanged inside the Motor Vehicle and Vessel Dealers Packet (V2026.1, uploaded September 2025, modified April 2026) and the Department's Sales Tax & Use Tax page lists the same county rate sheets (latest change Clark County to 8.375% on 2020-01-01), so no county rate has changed since 2020-01-01. Rows in NV-local-rates.json are the county total minus the 6.85% base. Nevada has no address-based lookup tool; the map's alphabetical city list maps each place to its county.
• The dealer documentation fee is part of the taxable price.

New York

• Taxable receipt (Publication 838, Part III) = the sale price of the vehicle plus warranty fees, transportation and destination charges, dealer-installed options and accessories, advertising charges, dealer preparation fees, certain dealer-imposed tire disposal fees, and manufacturer or third-party rebates applied against the price. It excludes the trade-in allowance, dealer discounts and rebates not reimbursed by a third party, financing charges, reasonable separately stated gap insurance, DMV title/registration/inspection fees, and documentation fees that are separately stated and reasonable (presumed reasonable if at or below the amount permitted under DMV rules). No book-value floor applies to dealer sales.
• The dealer collects the combined state and local rate of the jurisdiction where the purchaser is a resident, regardless of where the vehicle is delivered (Pub 838 Part VIII; TB-ST-590; TB-ST-825): for an individual the jurisdiction of the permanent place of abode (normally the address the vehicle is registered to), for a business the jurisdiction where the vehicle is principally garaged; a resident of more than one NY locality pays the rate where the vehicle is principally used or garaged. Local component = county tax, or a city tax where the city imposes its own (Olean, Salamanca, Auburn, Norwich, Gloversville, Johnstown, Oneida, Rome, Utica, Oswego, Ogdensburg, Saratoga Springs, Ithaca, Glens Falls, Mount Vernon, New Rochelle, White Plains, Yonkers, New York City); the county row applies outside those cities. Range of the local component: 3.000% (Saratoga, Warren, Washington) to 4.875% (New York City, Yonkers, both including MCTD). MCTD handling: the 0.375% Metropolitan Commuter Transportation District surcharge applies in New York City and Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester counties; Publication 718 folds it into those jurisdictions' combined rates (asterisked), so NY-local-rates.json keeps it inside the local rate for those rows and names it in each row's notes; it is NOT a separate extra line and must not be added again. Rates were transcribed from Publication 718 (2/25) to NY-local-rates.json with the local rate = combined rate minus 4%. Latest local change: Suffolk County from 4.25% to 4.375% (combined 8.75%) effective March 1, 2025 (notice ST-25-1); the locality rate change notices page shows no 2026 notices and Publication 718-A (12/25 edition) records no later general-rate change. Do not use ZIP codes; use the Jurisdiction/Rate Lookup by Address.
• The dealer documentation fee is not taxed.
• Open question: Documentation fee: Publication 838 (12/12 edition) exempts a separately stated, reasonable documentation fee and presumes it reasonable when at or below the amount permitted under DMV rules; the current DMV-permitted maximum was not verified, so a fee above that cap may be taxable.

Ohio

• Base is the 'price' (R.C. 5739.01(H)): total consideration including cash, credit, property and services, with no deduction for services necessary to complete the sale, delivery charges or installation. ODT: the tax base includes the base price, accessories, freight, dealer prep and handling, undercoating, extended warranties sold with the vehicle, and delivery charges; manufacturer's rebates and cash down payments do NOT reduce the price; an unreimbursed cash discount given at the time of sale does. Documentary service charges under R.C. 4517.261 are exempt (see docFeeTaxable). No assessed-value substitute for dealer sales; ODT audits casual (non-dealer) sales for under-reported prices.
• County permissive sales tax (R.C. 5739.021/5739.026) plus, in eleven counties, a transit authority levy (R.C. 5739.023); the ODT table reports one combined local rate per county (UUT rate column) and it applies to the full taxable price with no dollar ceiling. Range on 2026-09-14: 0.750 (Butler, Lorain, Stark, Wayne) to 2.250 county-wide (Cuyahoga, Franklin); 2.500 applies only in the Reynoldsburg portion of Licking County inside COTA. Four counties (Delaware, Fairfield, Licking, Union) have a second ODT code and rate for the sub-county portions inside the Central Ohio Transit Authority (1.00% COTA added), so the purchaser's residence ADDRESS, not just the county, selects the row; the ODT map also notes a 0.50% City of Rossford transit tax in Wood County (total 7.25%) that has no separate code in the county table. Sourcing: R.C. 5741.05(C) requires the dealer to collect the state and county/transit taxes for the consumer's county of residence (ODT: 'tax is collected at the rate in effect in the customer's county of residence' and is paid to the clerk of courts when title is obtained); the dealer's location is irrelevant for Ohio residents. Nonresidents: ODT says the dealer collects at the lower of the Ohio rate in the dealer's county or the rate of the buyer's state, and only for buyers titling in Arizona, California, Florida, Indiana, Massachusetts, Michigan or South Carolina; other nonresidents removing the vehicle from Ohio file a nonresident affidavit and pay no Ohio tax. The table above was still in force on 2026-09-14 (ODT: no county rate changes effective 2026-01-01, 2026-04-01 or 2026-07-01). SCHEDULED: Warren County rises from 6.75% to 7.25% (local 1.000 to 1.500) effective 2026-10-01; the October 1, 2026, December 31, 2026 table is at https://tax.ohio.gov/business/sales-and-use-tax/rate-tables/by-county-q4-2026. ODT publishes a new quarterly table only when a rate changes. Whole table transcribed in OH-local-rates.json (rows for the four COTA sub-areas included and flagged).
• USED vehicle purchases get NO trade-in deduction. R.C. 5739.01(H)(2) reduces the price by the trade-in credit only for the sale of a NEW motor vehicle by a new motor vehicle dealer (also new all-purpose vehicles and off-highway motorcycles). ODT: 'A trade-in allowance does not reduce the price when: A motor vehicle is traded for a used motor vehicle, all-purpose vehicle, or off-highway motorcycle.' For new vehicles the credit is uncapped, the combined value of several trade-ins counts, and the price cannot fall below zero. Watercraft traded for a motor vehicle never reduce the price; a leased vehicle still titled to the leasing company does not qualify.
• The dealer documentation fee is not taxed.
• Open question: City of Rossford (Wood County) 0.50% transit tax: the ODT rate map says the total rate there is 7.25%, but the ODT county code table used by clerks of courts has no Rossford code. Not verified how it is collected on a titled vehicle sold to a Rossford resident; the table file keeps Wood at 1.000 with a note.
• Open question: Nonresident buyers: the seven-state list and the lower-of-two-rates rule were read from the ODT motor-vehicles page (military section and watercraft dealer section); the dedicated nonresident information release (ST 2007-04 series) was not fetched.

Oklahoma

• Two state lines. (1) EXCISE TAX. Used vehicle: $20.00 on the first $1,500.00 or less of value, plus 3.25 percent of the remaining value; new vehicle: 3.25 percent of value; amounts are rounded to the nearest dollar. Value is the actual sales price of the vehicle BEFORE any discounts or credits for a trade-in, and that pre-trade-in price must be within 20 percent of the average retail value listed in the automotive reference material prescribed by Service Oklahoma; if it is not, a taxable value is set as close to the actual sales price as possible within that range (68 O.S. 2104(B) as amended by HB 1183, effective July 1, 2026; OAC 710:60-7-1(b)). The actual sales price includes equipment affixed to the vehicle and excludes fees for services such as a documentary fee, financing fee, insurance coverage fee or maintenance agreement fee. (2) STATE SALES TAX of 1.25 percent of gross receipts; when the sale includes a trade-in, gross receipts are only the difference between the trade-in value and the actual sales price. Formula for a used vehicle: excise = 20.00 + 0.0325 x max(0, price_before_trade_in, 1500.00); sales tax = 0.0125 x (price, trade_in).
• By statute the sale of motor vehicles is not subject to any sales or use tax levied by cities, counties or other jurisdictions of the state (68 O.S. 1355(2) and 2106(a)(4), added by HB 2433 of 2017). Only the two state lines apply.
• The dealer documentation fee is not taxed.
• Open question: 68 O.S. 2104(B) as displayed on OSCN (cited OSCN 2026) reads only 'actual sales price', while enrolled HB 1183 (Laws 2025, c. 252, effective July 1, 2026, listed in OSCN's history) adds 'before any discounts or credits are given for a trade-in' and the 20 percent average-retail corridor. Both versions, and OAC 710:60-7-1(b), give no trade-in credit for the excise tax; confirm how Service Oklahoma applies the 20 percent corridor to licensed-dealer used sales.
• Open question: Documentary fee and the 1.25 percent sales tax: OAC 710:60-6-1(b) bases the sales tax on the vehicle purchase price and 710:60-7-1(b) excludes documentary fees from the actual sales price, but no rule states the exclusion expressly for the sales tax line.
• Open question: The 2018 rule text on the sales tax base (before trade-in credit) conflicts with the current statute 68 O.S. 1355(2) (difference after trade-in); the statute was applied here.

Oregon

• Oregon has no general sales or use tax, so a used vehicle sold by a dealer carries no sales tax line. Since 2018-01-01 Oregon imposes a 0.5% vehicle privilege tax on dealers (ORS 320.405) and a matching 0.5% vehicle use tax on buyers who purchase from out-of-state dealers (ORS 320.410), but only on a 'taxable motor vehicle': bought from a dealer (or someone required to be one), driven 7,500 miles or less (or sold on an MCO/MSO when it has no odometer), GVWR 26,000 lb or less, and never registered or titled in Oregon except as a dealer demonstrator. A typical used vehicle (previously titled in Oregon, or over 7,500 miles) is outside the tax. Edge case: a low-mileage vehicle (7,500 miles or less) that has never been titled in Oregon is a taxable motor vehicle even if it is sold as used; the dealer owes the 0.5% privilege tax on the retail sales price and may pass it on to the buyer, itemized on the purchase documents. The retail sales price for that tax is the total price paid exclusive of the tax and is NOT reduced by trade-ins or down payments.
• No local sales, use or vehicle taxes in Oregon.
• No sales tax exists to credit against. For the conditional 0.5% privilege tax the Department of Revenue states that trade-ins and down payments do not reduce the cash sales price.
• The dealer documentation fee is not taxed.

Pennsylvania

• Tax is computed on the full purchase price of the vehicle less the trade-in deduction (61 Pa. Code 31.44). Purchase price includes manufacturer-level federal excise tax, freight/delivery charges (whether or not separately stated), warranty or service charges, dealer preparation charges and dealer-installed accessories; separately stated financing and insurance charges are excluded. PennDOT describes the tax as 6% of the purchase price or the current market value; the Revenue Department's Motor Vehicle Understated Value Program assesses tax on fair market value only when a reported price is substantially below market and the sale is not at arm's length, so an arm's-length dealer sale is taxed on the actual price.
• Only two local jurisdictions exist: Allegheny County 1% (combined 7%) and the City and County of Philadelphia 2% (combined 8%); every other county is 6% total. For vehicles the local tax follows the purchaser's county of residence (Form MV-4ST asks for the actual county of residence and its instructions say 'for residents of Allegheny County' and 'for residents of the City of Philadelphia'), regardless of where the dealer is located. The 1% and 2% rates are long-standing; the officialTable effective date is the retroactive effective date of Act 21 of 2026 (enacted July 12, 2026, enforcement from October 1, 2026), which moved general local sales tax sourcing from point of sale to point of destination for all vendors. Vehicle sales were already residence-based through PennDOT title and registration processing. Transcribed to PA-local-rates.json.
• Open question: Dealer documentary preparation fee: no Department of Revenue statement was found saying whether it is part of the taxable purchase price. 61 Pa. Code 31.44 lists dealer preparation, warranty, freight and accessory charges as taxable but does not mention documentary fees; 61 Pa. Code 33.2 includes charges for labor or service and reimbursements of vendor expenses in the purchase price, which points to taxable, but that is inference. The DOR Online Customer Service Center (revenue-pa.custhelp.com, answer 199 and the 'documentation fee' search) returned an Oracle 'Technical Difficulties' page on 2026-09-14 via WebFetch, curl and a browser.
• Open question: The statutory definition of purchase price (72 P.S. 7201(g)) could not be read: legis.state.pa.us redirects to palegis.us, which serves a JavaScript shell without the statute text. The regulation (61 Pa. Code 31.44) was used instead.

Rhode Island

• Dealer sales (new or used): 7% of the purchase price minus trade-in and other allowances (RI DMV). The gross sales price includes the dealer's documentation fee and title preparation fee (Notice 2017-14; 280-RICR-20-70-28 section 28.6(B)). Private (casual) sales: for vehicles 7 years old or newer, 7% of the greater of the NADA Clean Retail value or the sale price; vehicles 8 to 29 years old are taxed on the sale price unless on the CPI list. The tax on a dealer sale is not added to the sale price by the retailer but is paid directly by the purchaser (regulation), in practice at registration or by the 20th of the following month.
• Rhode Island imposes one statewide 7% rate (R.I. Gen. Laws 44-18-18); there is no county or municipal sales tax. No official page stating the absence of local tax in so many words was found.
• The dealer documentation fee is part of the taxable price.

South Carolina

• 5% of the gross proceeds of sales or sales price as defined in Title 12, Chapter 36 (the total amount for which the vehicle is sold, with no deduction for the cost of materials, labor, service or any other expenses), excluding the value allowed for a trade-in, a separately stated extended warranty or service contract sold with the vehicle, and a GAP waiver charge that is part of the financing agreement; the fee stops at $500, reached at a $10,000 base. It is due when the buyer first titles or registers the vehicle in South Carolina; a dealer holding an SC retail license, or that offers to title or register the vehicle, must collect it and remit it to SCDMV. For a sale by a non-dealer the base is fair market value (total purchase price less trade-in, or the value in a national used-value publication adopted by SCDMV, less trade-in). A sale to a nonresident who will register the vehicle in another state is not subject to the IMF but to SC sales tax at the lesser of the buyer's home-state rate or 5%, not exceeding $500, remitted to SCDMV; no SC tax if the home state has no sales tax on vehicles (Georgia, North Carolina) or allows no credit for it.
• Any item subject to the IMF is exempt from sales and use tax under S.C. Code 12-36-2120(83), so the local option, capital project, school district and other local sales taxes administered by SCDOR never apply to a vehicle sale subject to the IMF (SCDOR: local sales and use taxes do not apply to motor vehicles subject to the IMF or to the $500 maximum sales tax). SCDOR notes the IMF is under SCDMV's authority (questions to cartaxes@scdmv.net).
• The dealer documentation fee is part of the taxable price.
• Open question: Dealer closing fee (S.C. Code 37-2-307): no SCDOR or SCDMV document found that names the closing fee in the IMF base. docFeeTaxable is set to true on the statutory definition of gross proceeds (no deduction for labor, service or any other expenses; 12-36-90(1)(b)) and SCDOR's rule that a fee received only because of the sale is part of gross proceeds; confirm with SCDMV (cartaxes@scdmv.net).
• Open question: The SCDMV web pages could not be fetched (403); every SCDMV rule here is taken from the statute and SCDOR publications, which say IMF questions belong to SCDMV.

South Dakota

• Purchase price for a used vehicle sold by a licensed dealer is the total consideration less the trade-in credit allowed by the dealer (SDCL 32-5B-4(2)). Extended service contracts sold at the time of the vehicle purchase are part of the excise tax base; interest charges, credit life/disability, GAP and mechanical breakdown insurance are exempt (insurance premium tax instead). Dealer fee table (DOR tax fact, July 2023): certification charge, delivery fee, new car preparation and a documentation fee included in the sale price are subject to the 4% excise tax; a documentation fee NOT included in the sale price is instead subject to state (4.2%) plus municipal sales tax. Exempt: any vehicle eleven or more model years old sold for $2,500 or less before trade-in (SDCL 32-5B-2(12)). The dealer does not collect the excise tax; the buyer pays it to the county treasurer when titling/registering within 45 days of purchase (interest 1.25% per month or $5 minimum; 10% or $10 penalty after 60 days).
• SDCL 32-5B-1 makes the 4% excise tax in lieu of the state sales tax and use tax (chapters 10-45, 10-46), and municipal sales tax (1 to 2%) piggybacks on the state sales tax, so no municipal tax attaches to the vehicle. Municipal sales tax can still reach separately stated items that are subject to sales tax rather than excise tax (for example a documentation fee not included in the sale price, or accessories sold after the sale), sourced to where the customer receives the item.
• The dealer documentation fee is part of the taxable price.

Tennessee

• Sales price of the vehicle includes dealer-installed accessories, document processing and preparation fees, charges for services necessary to complete the sale and any business-tax pass-through charge. It excludes title and registration fees to the extent actually remitted to the county clerk, separately itemized interest or financing charges, separately stated insurance or GAP charges, and the credit given for a trade-in. Extended warranty or service contracts are taxed separately at 7% plus the full local rate with no single article cap. Manufacturer rebate treatment was not verified in this pass.
• Counties levy the local option tax and some incorporated cities levy their own; the rate may not exceed 2.75% and must be a multiple of 0.25%. A city rate is the full local rate inside the city limits and replaces the county rate (for example Shelby County 2.25%, Memphis 2.75%). Current rates in the Q3 2026 rate file run from 2.00% to 2.75%. The local tax applies only to the first $1,600 of the vehicle's sales price (dealer-installed accessories and doc fees are part of that single article), except Hamblen County outside Morristown ($300) and Hancock County ($375 per the DOR chart; the Jan 2024 dealer manual says $300). Davidson County adds a 0.5% local option transit surcharge (effective 2025-02-01) to its 2.25% county rate, total 2.75%, also limited to the first $1,600 (cap $44). Sales from a Tennessee place of business are sourced to the seller's location (origin sourcing, Tenn. Code Ann. 67-6-903), so the dealer's jurisdiction decides the rate, not the buyer's residence or registration county; a vehicle bought out of state pays use tax to the county clerk at registration. TN-local-rates.json transcribes the 95 county rows (plus the Davidson surcharge row) and the 315 city rows; the rate file also carries 65 'special district' rows for portions of cities that straddle a second county, each at that portion's full local rate, which were not transcribed. Use the DOR lookup tool or boundary database for an exact address.
• The dealer documentation fee is part of the taxable price.
• Open question: Revenue Help article VTR-34 (Feb 9, 2022) gives the state single-article rate as 2.25 percent; SUT-13 (Mar 27, 2025), the Single Article page, the Dec 2025 Sales and Use Tax Manual and the Jan 2024 dealer manual all say 2.75%. Recorded 2.75%; VTR-34 looks like a typo but was not confirmed with the Department.
• Open question: Hancock County single-article local base: the DOR chart says $375 (effective 1/1983); the Jan 2024 Automobile Dealership Manual says $300. Recorded $375 from the chart.
• Open question: Local range recorded from the Q3 2026 rate file (lowest current county or city rate 2.00%, highest 2.75%); the law caps the rate at 2.75% and no floor was found.
• Open question: City code 32720 in the rate file (2.25%, since 1989) has no name in the 2025 Census place gazetteer used to name city rows; it is listed as unknown in TN-local-rates.json.
• Open question: Manufacturer rebate treatment in the Tennessee vehicle sales price was not verified.

Texas

• 6.25 percent of the total consideration (sales price) less the trade-in allowance. Standard presumptive value (SPV, with the 80-percent-of-SPV floor) applies only to private-party purchases of used motor vehicles; the Comptroller states that SPV procedures do not apply when a licensed dealer is a party to the sale, so a dealer sale is taxed on the actual sales price. Total consideration excludes separately stated manufacturer rebates, cash discounts, finance and carrying charges, extended service contracts, roadside assistance programs, inspection and CTAC fees, dealer's vehicle inventory tax reimbursement and a separately stated charge for preparing and processing documents. The rate in effect on the purchase date applies. Comptroller guide 96-254 is dated 3/2026.
• The Comptroller states: 'There is no local motor vehicle tax.' The 6.25 percent motor vehicle tax is statewide; city, county, transit and special-district sales taxes (chapter 151 items) do not apply to motor vehicles taxed under chapter 152.
• The dealer documentation fee is not taxed.
• Open question: The Comptroller's guide has a separate TERP surcharge section for heavy diesel on-road vehicles; it was not verified in this pass and does not apply to a typical used passenger car. Confirm it if the product handles trucks over 14,000 pounds.

Utah

• Sales and use tax is assessed on the purchase price, which is the price the buyer pays including cash, loan payoffs and trades, after subtracting any trade-in or manufacturer rebate credit. Dealer preparation, commissions, setup fees and document service fees are part of the taxable amount; manufacturer rebates, customer discounts, separately stated interest, insurance, GAP, safety inspection and emission testing fees are not. Sales tax on a dealer sale is remitted by the dealer on its return; on a private sale the buyer pays at titling.
• The combined chart lists every county, city, town and special district (389 rows for Q3 2026) with the 4.85% state rate (ST) in every row plus local components: 1.00% Local Sales & Use Tax and 0.25% County Option apply everywhere, and mass transit, highway, county option transportation, rural hospital, arts and zoo, town/city option, resort community and other taxes vary by place. Full combined rates in the chart run from 6.35% (e.g. Beaver County) to 9.55% (Park City) and 10.05% in the MIDA Salt Lake City special area, so the local add-on ranges from 1.50% to 5.20%. The chart also carries sub-1% rows for overlay districts (e.g. Cache Valley Transit 0.10%) that are not full combined rates. A dealer sale is taxed at the rate for the dealer's location; a private-party sale at the buyer's registration address (Publication 5). Rates change quarterly; the state publishes a new chart each quarter and an address lookup at tap.utah.gov, so the table is not transcribed.
• The dealer documentation fee is part of the taxable price.

Virginia

• Gross sales price is the price of the vehicle after manufacturer rebates or incentives are applied, including the dealer processing fee, with no deduction for trade-ins, unpaid liens or other credits; it excludes federal manufacturers' excise tax and disability equipment required by law. Rate 4.15% since July 1, 2016 (Code of Virginia 58.1-2402(A)(1)); minimum tax $75. Both the current and the contingent-effective-date versions of 58.1-2402 carry the same rate and minimum; no scheduled change found.
• Motor vehicles are exempt from the general retail sales and use tax (58.1-609.1(2)), so no local 1% or regional sales tax applies; SUT is state-only.
• Sale price is defined without any allowance or deduction for trade-ins; DMV example: a $40,000 car with a $5,000 trade-in is taxed on $40,000.
• The dealer documentation fee is part of the taxable price.

Vermont

• Statute: taxable cost is the purchase price, i.e. the gross consideration paid for the vehicle (32 V.S.A. 8902(4), (5)), and 8907(a) lets the Commissioner fix the taxable cost at the J.D. Power clean trade-in value when the vehicle was not bought in Vermont or 'is received for an amount that does not represent actual value'. DMV practice (Tax page dated 2026-03-19 and form VD-119i 09/2025): tax is 6% of the purchase price or the J.D. Power clean trade-in value, whichever is greater, minus the trade-in or other allowable credit; a buyer who disagrees with the J.D. Power value files a Dealer Appraisal Form (VD-012). For a dealer sale with a bill of sale the price is normally the base; the J.D. Power floor is the DMV's check against under-stated prices. Documentation fees are part of the purchase price. Leases: original acquisition cost minus lease end value.
• No local component. Motor vehicle purchases taxed under chapter 219 are exempt from the sales and use tax (32 V.S.A. 9741(12)), and Vermont's 1% local option tax is an add-on to the sales tax, so it never reaches a vehicle sale.
• The dealer documentation fee is part of the taxable price.
• Open question: Base for dealer sales: the DMV states 'purchase price or J.D. Power clean trade-in value, whichever is greater' without distinguishing dealer from private sales, while the statute (8907) frames the J.D. Power value as the Commissioner's discretionary substitute when the price 'does not represent actual value'. Not verified whether the DMV routinely compares dealer bills of sale to J.D. Power; treat the J.D. Power figure as a floor the buyer can rebut with the VD-012 dealer appraisal.

Washington

• Retail sales tax applies to the selling price, defined as the total consideration except separately stated trade-in property of like kind. Freight or transportation charges passed to the customer, dealer add-ons and extra features added before delivery are part of the selling price. The dealer's documentary service fee is NOT subject to sales tax (it is subject to the dealer's B&O tax instead). The additional 0.5% motor vehicle sales/lease tax uses the same selling price base.
• Local rates are set by cities, unincorporated county areas and special districts (PTBAs, RTA, etc.) and change quarterly, so the table is not transcribed; use the DOR address lookup or the quarterly flyer. Motor vehicle sales use SPECIAL motor vehicle location codes and rates because some local taxes do not reach vehicle sales: in the Q3 2026 car-dealer flyer the motor-vehicle local rate runs from 1.10% (Klickitat County places) to 4.00% (e.g. Mukilteo, Monroe), while the regular local rate for the same quarter runs from 1.10% to 4.20%; the special codes apply to retail sales of motor vehicles and the first 36 months of leases, later lease payments use the regular codes. Sourcing follows RCW 82.32.730: when the buyer receives the vehicle at the dealer's business location the sale is sourced there (the normal case); when the dealer delivers it elsewhere the sale is sourced to the delivery location, so a home delivery uses the buyer's address rate. Delivery to a buyer outside Washington is exempt. A Quarter 4 2026 flyer (effective 2026-10-01) is already posted at https://dor.wa.gov/sites/default/files/2026-08/Q426_MVET-flyer-by-county.pdf. The DOR auto-dealer guide page 'Sales tax and use tax rate on motor vehicles' returned access denied to both fetch methods, so the sourcing rule is taken from the statute and the flyer footnotes.
• The dealer documentation fee is not taxed.

Wisconsin

• Sales price includes delivery, handling and preparation charges and dealer 'service fees' for completing sales-related inspections or forms required by law (Trans 139.05(8)); it excludes the amount allowed for a trade-in when the sale and trade-in are one transaction, and excludes the dealer's fee for submitting an electronic title/registration application to WisDOT. Publication 202 (5/17) remains the department's motor vehicle dealer guide; rate changes since then are listed on its cover.
• For motor vehicles (and boats, RVs, aircraft) the county and city taxes are decided by the county and city where the vehicle will be CUSTOMARILY KEPT, not by the dealer's location and not, strictly, by the buyer's mailing address (in practice the buyer's home); a dealer registered for Wisconsin sales tax must collect the county and city use tax for that location, and collects none if the vehicle will be kept outside Wisconsin. County rate is 0.5% in 69 counties and 0.9% in Milwaukee County (since 2024-01-01); Waukesha and Winnebago counties impose no county tax. The only city tax is the 2% City of Milwaukee tax (since 2024-01-01); the city lies in Milwaukee, Washington and Waukesha counties, so the chart shows a City of Milwaukee row under each of those three counties, and WI-local-rates.json carries one row per rate (county row plus a 2.000 city row with the district named in notes). Maximum 2.900 = 0.9% Milwaukee County + 2% City of Milwaukee. Stadium taxes are gone: the 0.5% football stadium tax ended 2015-09-30 and the 0.1% baseball stadium district tax ended 2020-03-31. The premier resort area tax (0.5% or 1.25% in Wisconsin Dells, Lake Delton, Bayfield, Eagle River, Rhinelander, Stockholm and, from 2026-07-01, Sturgeon Bay and Minocqua) is charged only by sellers classified under the SIC codes listed in Publication 403; motor vehicle dealer codes (5511, 5521) are not on that list, so it does not apply to a dealer's vehicle sales (a seller in a listed code, e.g. a hotel, selling its own vehicle would owe it). Recent county adoptions: Manitowoc 2025-01-01, Racine 2025-04-01. The DOR address lookup (strb.aspx) and rate/boundary files (https://www.revenue.wi.gov/Pages/SSTP/ratebound.aspx) give the rate for the address where the vehicle will be kept.
• The dealer documentation fee is part of the taxable price.
• Open question: The county chart used is dated 2026-01-16; check the DOR Sales Tax Rate Chart for any county adoption or rate change taking effect after that date before relying on WI-local-rates.json.

West Virginia

• Dealer sales: the transaction price certified by the West Virginia dealer on Form DMV-1-TR (or the original dealer invoice), net of an eligible trade-in; manufacturer rebates are fully taxable. If the net purchase price is under $500 the tax is a flat $30. 'Sales price' (W. Va. Code 11-15B-2) includes charges by the seller for any services necessary to complete the sale, so dealer doc fees are in the base; separately stated interest or financing charges and taxes imposed directly on the consumer are excluded. Private (non-dealer) sales use NADA Clean Loan Book rules: a price below 50% of book needs a notarized bill of sale or book value is taxed, and vehicles two years old or newer are taxed on book value regardless of price. Rate 6% since July 1, 2017 (11-15-3c(b)); no scheduled change found.
• W. Va. Code 11-15-3c(j): since January 1, 2009 no municipal or local sales or use tax may be imposed on sales of motor vehicles, so the 1% municipal sales taxes do not apply.
• The dealer documentation fee is part of the taxable price.
• Open question: The flat $30 tax for a net purchase price under $500 comes from the DMV Titles page; the legislative rule that sets the minimum taxable value (authorized by 11-15-3c(i)) was not located, so its citation is unconfirmed.

Wyoming

• Tax base (Form 107, Wyoming Sales/Use Tax Statement for Motor Vehicle Sales, effective 08/01/22) = total sales price less the trade-in allowance less any manufacturer's rebate assigned to the dealer at the time of sale. Total sales price includes all costs incurred before the retail sale: incoming freight, accessories, documentary fees, preparation and handling, and standard warranties; it excludes costs after the retail sale: outgoing freight, titling and licensing fees, and extended warranties. Statutory sales price (W.S. 39-15-101(a)(viii)) excludes separately stated interest and financing charges, seller discounts not reimbursed by a third party, and taxes imposed directly on the consumer. The dealer must not collect the tax (W.S. 39-15-107(b)(i)); the dealer completes Form 107 with the estimated tax at the rate of the purchaser's principal place of residence, and the county treasurer collects the tax before first registration. Payment is due within 65 days of purchase; late payment carries a 10% penalty (minimum $25) and 1% interest per month.
• County option taxes under W.S. 39-15-204: general purpose up to 2%, specific purpose up to 2%, economic development up to 1%, with the combined county total capped at 3%; cities and towns may add up to 1% (none shown on the current chart); resort districts may add up to 3%. Current local rates (chart effective 07/01/2026): 0% in Park and Sublette; 1% in Big Horn, Campbell, Converse, Crook, Fremont, Johnson, Laramie, Lincoln, Natrona, Uinta, Washakie, Weston and (until 30 Sep 2026) Albany; 1.25% in Goshen (1% general plus 0.25% economic development); 2% in Carbon, Hot Springs, Niobrara, Platte, Sheridan and Sweetwater; 3% in Teton (1% general plus 2% specific purpose). Scheduled change: the 10/01/2026 chart raises Albany County to 4% + 1% + 1% = 6% (local 2%). The two resort districts inside Teton County (Teton Village, Grand Targhee) add a further 2%, making 9% total for sales within the districts; whether that district tax attaches to a vehicle registered by a district resident is not stated (see openQuestions), so the range above is the county rate only. For a vehicle the applicable rate is the one in effect in the county of the owner's principal residence as shown on the owner's driver's license (W.S. 39-15-107(b)(i)), not the dealer's county. The chart page states that charts are only issued when rates change, so the latest dated chart is the one in force; the 07/01/2026 file is linked from the chart page (Google Drive id 1WZgbqFyWhd1kwnjIkI0mnCJ9w4ktkFuM) and the 10/01/2026 file is id 1rANAjDSulvnNa-bbluT-Vv3vdxhlowrz. The Excise Tax Division's tax-rates page lists an address lookup (ratelookup.wyo.gov) but says it is currently being worked on; a 'Sales/Use/Lodging Tax Jurisdiction Table' is also linked there. The full county table is transcribed in WY-local-rates.json.
• The dealer documentation fee is part of the taxable price.
• Open question: Whether the 2% resort district tax (Teton Village and Grand Targhee resort districts, W.S. 39-15-204(a)(v)) is added to the sales tax on a vehicle registered by a resident of the district: W.S. 39-15-107(b)(i) directs the county treasurer to collect the tax in effect in the county of the owner's principal residence, and the rate chart footnote applies the district tax to sales made within the district. Not resolved from official text; excluded from the range. Ask the Excise Tax Division (dor_taxability@wyo.gov).