{ "name": "GougeProof state car tax and fee rules", "license": "CC BY 4.0", "licenseUrl": "https://creativecommons.org/licenses/by/4.0/", "citeAs": "GougeProof, checked 2026-11-11", "checked": "2026-11-11", "rowCount": 3509, "columns": [ "id", "state", "rule", "value", "statute_wording", "source_url", "checked_date", "effective_date", "status", "superseded_by", "used_by_calculator" ], "rows": [ { "id": "AK-0001", "state": "AK", "rule": "tax_local_name", "value": "No sales tax on the car in Anchorage. The only price-like charge is the Municipality of Anchorage motor vehicle registration tax (MVRT), a flat amount by vehicle age, collected with state registration.", "statute_wording": "There is levied in the municipality a motor vehicle registration tax pursuant to the provisions of AS 28.10.431 (Biennial Motor Vehicle Registration Tax)", "source_url": "https://ecode360.com/49358064", "checked_date": "2026-10-03", "effective_date": "2012-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0002", "state": "AK", "rule": "tax_type", "value": "none price-based; flat age-based municipal registration tax (MVRT) in municipalities that elect it", "statute_wording": "The biennial tax is levied upon motor vehicles subject to the registration fee under AS 28.10.411 and 28.10.421 and is based on the age of vehicles as determined by model year", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0003", "state": "AK", "rule": "tax_collected_by", "value": "State DMV, at registration, together with the state registration fee; DMV refunds the money to the municipality (less 8%)", "statute_wording": "The registration tax shall be levied, collected, enforced, and otherwise administered in the same manner as provided for the registration fees in this chapter.", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0004", "state": "AK", "rule": "tax_collected_by", "value": "MVRT goes to the municipality of the owner's residence (buyer's address), not the dealer's", "statute_wording": "the address of residence of an individual required to pay the tax, or (2) the situs of the vehicle if the vehicle is not owned by an individual", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0005", "state": "AK", "rule": "state_rate", "value": "0% (no state sales or use tax)", "statute_wording": "establishing a state sales and use tax", "source_url": "https://www.akleg.gov/basis/Bill/Detail/34?Root=HB%20284", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0006", "state": "AK", "rule": "taxable_base", "value": "n/a in Anchorage (no price-based tax). MVRT ignores price, trade-in, rebates and add-ons.", "statute_wording": "based on the age of vehicles as determined by model year in the first year of the biennial period", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0007", "state": "AK", "rule": "min_max_tax", "value": "n/a (no percentage tax in Anchorage). Where local sales taxes exist elsewhere, most cap the taxable amount of a single vehicle sale (see local_tax_cap).", "statute_wording": "", "source_url": "https://arsstc.org/wp-content/uploads/2026/08/ARSSTC-Sales-Tax-Rate-Sheet-9-1-26.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0008", "state": "AK", "rule": "tax_rounding", "value": "n/a (all Anchorage lines are fixed dollar amounts)", "statute_wording": "", "source_url": "https://ecode360.com/49358064", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0009", "state": "AK", "rule": "local_tax", "value": "Anchorage: none. The Municipality levies no general sales tax; its \"program taxes\" are room, tobacco, rental-vehicle, marijuana, motor fuel and alcohol taxes only.", "statute_wording": "Unless otherwise provided in this Charter, no sales tax ordinance is valid until ratified by", "source_url": "https://ecode360.com/48977433", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0010", "state": "AK", "rule": "local_tax", "value": "Elsewhere in Alaska: about 56 boroughs and cities that belong to the remote-seller commission levy local sales taxes (2% to 9.5% combined; the top is Seldovia 6.5% + Kenai Peninsula Borough 3%), many with a cap on a single vehicle sale", "statute_wording": "a borough may levy and collect a sales tax on sales, rents, and services provided in the borough", "source_url": "https://www.akleg.gov/basis/statutes.asp#29.45.650", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0011", "state": "AK", "rule": "local_tax", "value": "Context examples (ARSSTC 9-1-2026): Juneau 5% capped at the first $15,000 of a vehicle sale ($750 max); Wasilla 2.5% on the first $500 ($12.50); Kenai Peninsula Borough 3% on the first $500 ($15); Kodiak City 7% on the first $3,000 ($210); Sitka 6% (5% Oct-Mar) on the first $12,000 ($600); Fairbanks North Star Borough and Mat-Su Borough: no areawide sales tax", "statute_wording": "", "source_url": "https://arsstc.org/wp-content/uploads/2026/08/ARSSTC-Sales-Tax-Rate-Sheet-9-1-26.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-09-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0012", "state": "AK", "rule": "local_tax_basis", "value": "n/a in Anchorage. Elsewhere, local sales tax is on sales \"provided in the borough\"/city, i.e. where the dealer makes the sale (inference); MVRT follows the buyer's residence", "statute_wording": "a sales tax on sales, rents, and services provided in the borough", "source_url": "https://www.akleg.gov/basis/statutes.asp#29.45.650", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0013", "state": "AK", "rule": "local_tax_cap", "value": "n/a in Anchorage. Elsewhere: 29 of 54 vehicle-sale cap rows on the ARSSTC sheet are capped (e.g. first $500, $1,000, $3,000, $5,000, $10,000, $12,000, $15,000)", "statute_wording": "", "source_url": "https://arsstc.org/wp-content/uploads/2026/08/ARSSTC-Sales-Tax-Rate-Sheet-9-1-26.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0014", "state": "AK", "rule": "local_rate_lookup", "value": "ARSSTC monthly rate sheets (xlsx, with and without ZIP codes) and its address lookup at alaska.atr.avalara.com; DCCED's annual \"Alaska Taxable\" report is the state's own list", "statute_wording": "", "source_url": "https://arsstc.org/business-sellers/tax-rates/", "checked_date": "2026-10-03", "effective_date": "2026-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0015", "state": "AK", "rule": "mvrt_anchorage", "value": "Anchorage MVRT, biennial, noncommercial passenger vehicle by year since model year: 1st $150, 2nd $140, 3rd $130, 4th $120, 5th $110, 6th $100, 7th $90, 8th+ $70", "statute_wording": "Noncommercial passenger vehicles, motor homes, and low speed vehicles 150 140 130 120 110 100 90 70", "source_url": "https://ecode360.com/49358064", "checked_date": "2026-10-03", "effective_date": "2012-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0016", "state": "AK", "rule": "mvrt_state_default", "value": "State default MVRT schedule for an electing municipality that has not modified it: passenger vehicle 1st $121, 2nd $99, 3rd $77, 4th $55, 5th $39, 6th $28, 7th $19, 8th+ $16 (biennial)", "statute_wording": "Tax According to Age of Vehicle Since Model Year", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0017", "state": "AK", "rule": "personal_property_tax", "value": "none on vehicles subject to MVRT", "statute_wording": "Payment of the registration tax is in lieu of all local use taxes and ad valorem taxes on motor vehicles subject to the tax.", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0018", "state": "AK", "rule": "trade_in_credit", "value": "n/a in Anchorage (no price-based tax)", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0019", "state": "AK", "rule": "trade_in_cap", "value": "n/a", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0020", "state": "AK", "rule": "negative_equity", "value": "not taxed (no tax applies); it only adds to the loan", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0021", "state": "AK", "rule": "trade_in_title_rule", "value": "Dealer may not retitle or recondition the trade before the sale is complete", "statute_wording": "A motor vehicle dealer may not transfer title to a trade-in vehicle or perform any repairs or reconditioning on a trade-in vehicle before the completion of the sales transaction", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.500", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0022", "state": "AK", "rule": "rebate_manufacturer", "value": "n/a for tax (no price-based tax). Advertising rule: \"rebate\" may only be used for a real manufacturer rebate in a stated dollar amount", "statute_wording": "may not use the term rebate, cash back, or a similar term in advertising the sale of a motor vehicle unless the rebate is expressed in a specific dollar amount", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.460", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0023", "state": "AK", "rule": "discount_dealer", "value": "n/a for tax. Price-comparison and discount advertising is regulated", "statute_wording": "A motor vehicle dealer may not make a price comparison, price reduction, or price discount in an advertisement unless the comparison, reduction, or discount complies with this section.", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.450", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0024", "state": "AK", "rule": "doc_fee_taxable", "value": "no (no sales tax in Anchorage)", "statute_wording": "", "source_url": "https://www.muni.org/Departments/finance/treasury/programtaxes/Pages/default.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0025", "state": "AK", "rule": "service_contract_taxable", "value": "no (no sales tax in Anchorage)", "statute_wording": "", "source_url": "https://www.muni.org/Departments/finance/treasury/programtaxes/Pages/default.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0026", "state": "AK", "rule": "gap_taxable", "value": "no (no sales tax in Anchorage)", "statute_wording": "", "source_url": "https://www.muni.org/Departments/finance/treasury/programtaxes/Pages/default.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0027", "state": "AK", "rule": "addons_taxable", "value": "no (no sales tax in Anchorage)", "statute_wording": "", "source_url": "https://www.muni.org/Departments/finance/treasury/programtaxes/Pages/default.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0028", "state": "AK", "rule": "destination_taxable", "value": "no (no sales tax in Anchorage)", "statute_wording": "", "source_url": "https://www.muni.org/Departments/finance/treasury/programtaxes/Pages/default.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0029", "state": "AK", "rule": "gov_fees_taxable", "value": "no (no sales tax in Anchorage)", "statute_wording": "", "source_url": "https://www.muni.org/Departments/finance/treasury/programtaxes/Pages/default.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0030", "state": "AK", "rule": "service_contract_rule", "value": "Service contract must be a separate written agreement with required disclosures", "statute_wording": "If a service contract is included in a motor vehicle sale, the seller shall, before delivery of the motor vehicle, give to the buyer a written statement", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.620", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0031", "state": "AK", "rule": "title_fee", "value": "$15", "statute_wording": "title fee, including transfer of title $15", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.441", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0032", "state": "AK", "rule": "lien_fee", "value": "$15", "statute_wording": "lien filing fee $15", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.441", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0033", "state": "AK", "rule": "registration_fee", "value": "$100 per two years (noncommercial passenger vehicle, pick-up, truck or van up to 10,000 lb unladen)", "statute_wording": "passenger vehicle, low-speed vehicle, pick-up truck, truck, or van not used or maintained for the transportation of persons or property for hire or for other commercial use and not registered in the name of a company or business ..... $100", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.421", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0034", "state": "AK", "rule": "registration_period", "value": "2 years (biennial); expires on the last day of the assigned month; fees are prorated monthly where a period other than whole years is needed", "statute_wording": "The registration of a vehicle expires on the last day of the month to which the vehicle is assigned.", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.108", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0035", "state": "AK", "rule": "initial_registration_fee", "value": "Optional extra $10 if the registration is done in person at a DMV office (not by mail, online, an emissions station or a contract office); DMV may waive for good cause", "statute_wording": "an additional fee of $10 shall be added to the registration fee set out in this section for registration not conducted by mail, on the department's Internet website, or at an emissions inspection station or contract office", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.421", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0036", "state": "AK", "rule": "plate_fee", "value": "$0 for the standard plate issued at registration (no fee listed); $5 replacement; special-request plates $30-$100 extra", "statute_wording": "replacement of any registration plate, including a special request plate $5", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.441", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0037", "state": "AK", "rule": "plate_rule", "value": "One plate, and it stays with the vehicle (a used car keeps its plate)", "statute_wording": "the plate must remain with the vehicle as long as the vehicle is subject to registration under this chapter", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.161", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0038", "state": "AK", "rule": "county_local_fees", "value": "Anchorage MVRT: $150 (2026 model) / $110 (2022 model) for two years, collected with registration", "statute_wording": "There is a biennial tax levied in the municipality upon motor vehicles subject to the registration fee under AS 28.10.411 and 28.10.421.", "source_url": "https://ecode360.com/49358064", "checked_date": "2026-10-03", "effective_date": "2012-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0039", "state": "AK", "rule": "excise_tax_at_registration", "value": "MVRT is the only tax at registration; it is flat by age, not value", "statute_wording": "Only one registration tax may be collected with respect to the same motor vehicle in the year for which the tax is paid.", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0040", "state": "AK", "rule": "inspection_emissions_fee", "value": "$0 in Anchorage: the vehicle inspection and maintenance (emissions) program was repealed effective 2012-03-01; the $2 emissions program fee applies only where a program exists", "statute_wording": "As of January 13, 2012, both the EPA and ADEC have provided written approval for termination of the I/M program, therefore section 1 of this ordinance shall become effective on March 1, 2012.", "source_url": "https://ecode360.com/49392833", "checked_date": "2026-10-03", "effective_date": "2012-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0041", "state": "AK", "rule": "other_point_of_sale_fees", "value": "Dealer temporary permit: no state fee (up to 60 days)", "statute_wording": "temporary preregistration permit issued under AS 28.10.031 none", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.441", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0042", "state": "AK", "rule": "ev_hybrid_fee", "value": "none: no electric or hybrid registration surcharge in AS 28.10.421 (2025 statutes) and none enacted in the 2026 session", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.421", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0043", "state": "AK", "rule": "permanent_registration", "value": "Not for a new or 4-year-old car: permanent (one-time) registration needs a vehicle at least 8 years old and an electing municipality; Anchorage allows it for trailers", "statute_wording": "may elect to register the motor vehicle permanently in lieu of registration under AS 28.10.108 if the vehicle is at least eight years old", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.155", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0044", "state": "AK", "rule": "senior_exemption", "value": "Owner 65+ or with qualifying disability: no registration fee for one vehicle (MVRT still applies)", "statute_wording": "A resident 65 years of age or older on the date the registration fee is due ... is entitled to an exemption from the registration fee required under this section for one vehicle", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.411", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0045", "state": "AK", "rule": "dealer_registration_service_fee", "value": "none set by law; any dealer charge for processing title/registration is a dealer fee that must be in the advertised price and may not be called a government fee", "statute_wording": "dealer fees and costs includes dealer preparation fees, document preparation fees, surcharges, and other dealer-imposed fees and costs", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.440", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0046", "state": "AK", "rule": "doc_fee_rule", "value": "no cap; no presumed-reasonable amount. Must be included in any advertised price and must not be presented as a government fee", "statute_wording": "may not represent the dealer document preparation fee as a government fee", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.460", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0047", "state": "AK", "rule": "doc_fee_amount", "value": "no statutory amount; standard deals use $499 as an example", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.440", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0048", "state": "AK", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.440", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0049", "state": "AK", "rule": "doc_fee_disclosure", "value": "Advertised price must include the doc fee (only government fees and taxes may be left out)", "statute_wording": "A motor vehicle dealer's advertised price for a motor vehicle must include all dealer fees and costs, except for fees, such as licensing fees, registration fees, title transfer fees, and sales taxes, actually paid to a government agency.", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.440", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0050", "state": "AK", "rule": "doc_fee_cash_credit_same", "value": "Yes, by inference: a dealer may not charge a credit buyer more than a cash buyer for the car and related goods or services to get advertised credit terms", "statute_wording": "may not require a person, in order to receive the advertised credit terms, to pay a higher price for a motor vehicle and any related goods or services than the cash price the same person would have to pay", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.460", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0051", "state": "AK", "rule": "private_party_tax", "value": "none in Anchorage (no sales or use tax); buyer pays title, lien, registration and MVRT at DMV within 30 days", "statute_wording": "the new owner shall, within 30 days, present the certificates of title and registration properly endorsed to the department, apply for a new title, and register the vehicle as upon an original registration", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.321", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0052", "state": "AK", "rule": "private_party_value_basis", "value": "n/a (no value-based tax; MVRT is by model-year age)", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0053", "state": "AK", "rule": "out_of_state_credit", "value": "n/a for Anchorage (nothing to credit against). Boroughs with a use tax must credit sales tax paid in any other jurisdiction, inside or outside Alaska", "statute_wording": "This subsection applies to a sales tax levied in any taxing jurisdiction whether inside or outside the state.", "source_url": "https://www.akleg.gov/basis/statutes.asp#29.45.650", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0054", "state": "AK", "rule": "buying_out_of_state", "value": "Alaska charges no use tax at registration; whether the selling state collects its own tax is that state's rule. Bring the title/MCO and register within 30 days", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.131", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0055", "state": "AK", "rule": "new_resident", "value": "No tax on bringing a car in. Register within 10 days of starting work or showing intent to reside (otherwise 60-day visitor exemption); pay title $15, registration $100 and MVRT by age", "statute_wording": "the person shall comply with the licensing and registration provisions of this chapter within 10 days of commencement of employment or of taking action that indicates the person's intention to acquire residence", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.121", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0056", "state": "AK", "rule": "max_finance_rate", "value": "Contracts or loans of $25,000 or less: the greater of 10% or 5 points above the Federal Reserve (12th District) rate; over $25,000: no cap", "statute_wording": "Interest may not be charged by express agreement of the parties in a contract or loan commitment that is more than the greater of 10 percent or five percentage points above the annual rate charged member banks", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.45.010", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0057", "state": "AK", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.610", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0058", "state": "AK", "rule": "spot_delivery_rule", "value": "If the dealer delivers before financing is final, a separate signed sheet must state amount financed, APR, finance charge and payments; contract void if terms change", "statute_wording": "the separate agreement provides that the motor vehicle sales contract will be void if any of the terms contained in the separate agreement are changed", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.610", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0059", "state": "AK", "rule": "used_vehicle_rule", "value": "Dealer must ask a consumer seller about condition and accident/repair history in writing and pass it on; must disclose dealer/auction-sourced cars", "statute_wording": "make a reasonable inquiry of the seller into the condition of the vehicle, including the accident and repair history of the vehicle", "source_url": "https://www.akleg.gov/basis/statutes.asp#45.25.465", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0060", "state": "AK", "rule": "used_vehicle_rule", "value": "MVRT drops with age: 2022 model in 2026 is in its 5th year: $110 in Anchorage", "statute_wording": "", "source_url": "https://ecode360.com/49358064", "checked_date": "2026-10-03", "effective_date": "2012-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0061", "state": "AK", "rule": "recent_change", "value": "2026: SB 239 (ch. 39 SLA 26) added registration of legally imported 25-year-old vehicles (AS 28.10.068); no change to fees or taxes for the standard deals", "statute_wording": "relating to the registration and titling of legally imported motor vehicles", "source_url": "https://www.akleg.gov/basis/Bill/Detail/34?Root=SB%20239", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0062", "state": "AK", "rule": "recent_change", "value": "Anchorage MVRT schedule last amended by AO 2014-146 (2014-12-02); AO 2011-30 effective 2012-01-01", "statute_wording": "(AO No. 2010-81(S-1), § 16, 12-7-2010; AO No. 2011-30, § 1, 3-8-2011, eff. 1-1-2012; AO No. 2014-146, § 2, 12-2-2014)", "source_url": "https://ecode360.com/49358064", "checked_date": "2026-10-03", "effective_date": "2014-12-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0063", "state": "AK", "rule": "recent_change", "value": "Palmer's local sales tax rate changed 2026-04-01 (ARSSTC shows 4%; context only, Mat-Su)", "statute_wording": "", "source_url": "https://arsstc.org/wp-content/uploads/2026/08/ARSSTC-Sales-Tax-Rate-Sheet-9-1-26.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0064", "state": "AK", "rule": "upcoming_change", "value": "Proposed, not law: Governor's HB 284 / SB 227 would create a seasonal state sales and use tax (4% April-September, 2% October-March) and require it to be paid at vehicle registration. Contingent on other bills; sitting in Finance committees.", "statute_wording": "four percent from April 1 through September 30; and (2) two percent from October 1 through March 31", "source_url": "https://www.akleg.gov/PDF/34/Bills/HB0284A.PDF", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0065", "state": "AK", "rule": "upcoming_change", "value": "Anchorage can change MVRT at most once every two years and must notify DMV by January 1 of the year before the change takes effect", "statute_wording": "A municipality may not change the amount of the tax imposed under this section more than once every two years.", "source_url": "https://www.akleg.gov/basis/statutes.asp#28.10.431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0066", "state": "AK", "rule": "upcoming_change", "value": "Local sales tax rates and caps elsewhere change monthly (ARSSTC sheet effective the 1st of each month)", "statute_wording": "", "source_url": "https://arsstc.org/business-sellers/tax-rates/", "checked_date": "2026-10-03", "effective_date": "2026-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0067", "state": "AK", "rule": "dmv_fee_page", "value": "Alaska DMV fee page could not be loaded (bot-protection CAPTCHA on doa.alaska.gov and dmv.alaska.gov); all state fees here come from the statutes", "statute_wording": "", "source_url": "https://doa.alaska.gov/dmv/fees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AK-0068", "state": "AK", "rule": "local_tax_cap", "value": "Juneau, from 2026-10-01: a motor vehicle sold for $50,000 or less is taxed on its first $15,000 ($750 at 5%); a motor vehicle sold for more than $50,000, like any other single item, on its first $50,000 ($2,500)", "statute_wording": "An exception applies to motor vehicle sales with a selling price of $50,000 or less, which are instead subject to a lower cap of $15,000.", "source_url": "https://juneau.org/wp-content/uploads/2026/07/HOT-TOPIC-Sales-Tax-Cap-Changes.pdf", "checked_date": "2026-10-13", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AK-0069", "state": "AK", "rule": "doc_fee_complaint", "value": "Alaska Department of Law, Consumer Protection Unit; 1031 West 4th Avenue, Suite 200, Anchorage, AK 99501-1994", "statute_wording": "The terms \"unfair methods of competition\" and \"unfair or deceptive acts or practices\" include ... (43) violating AS 45.25.400 - 45.25.590 (motor vehicle dealer practices)", "source_url": "https://law.alaska.gov/department/civil/consumer/cp_complaint.html", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0001", "state": "AL", "rule": "tax_local_name", "value": "Automotive sales tax (state 2% 'automotive' rate under the sales tax); casual sales/use tax on private and out-of-state purchases", "statute_wording": "The state sales tax on automotive vehicles is 2 percent of the gross proceeds of the sale.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0002", "state": "AL", "rule": "tax_type", "value": "sales_tax_reduced_automotive_rate_plus_local; plus annual ad valorem (property) tax collected at registration", "statute_wording": "an amount equal to two percent of the gross proceeds of sale of the automotive vehicle", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0003", "state": "AL", "rule": "tax_collected_by", "value": "dealer collects state + dealer-location city/county sales tax at signing; county licensing official collects tax on private and out-of-state purchases (and any local tax the dealer did not collect) at registration", "statute_wording": "Dealers must collect the city and county taxes where the dealership is located.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0004", "state": "AL", "rule": "tax_collected_by", "value": "licensing official at registration (private, out-of-state, or uncollected local)", "statute_wording": "The licensing official shall collect all of the following: (1) The taxes levied by this article.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-104", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0005", "state": "AL", "rule": "tax_due_date", "value": "register within 20 calendar days of purchase; tax, ad valorem and fees paid then", "statute_wording": "any person acquiring a new or used motor vehicle shall obtain a license plate within twenty (20) calendar days from the date of acquisition.", "source_url": "https://www.revenue.alabama.gov/faq-categories/registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0006", "state": "AL", "rule": "state_rate", "value": "2.00% (automotive rate; general rate is 4%)", "statute_wording": "an amount equal to two percent of the gross proceeds of sale of the automotive vehicle", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0007", "state": "AL", "rule": "taxable_base", "value": "selling price incl. doc/dealer fees, destination and pre-sale accessories, less trade-in allowance; manufacturer rebates NOT deducted; cash discounts deducted", "statute_wording": "the tax levied in this subdivision shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0008", "state": "AL", "rule": "tax_rounding", "value": "per line to the cent, half up (assumed); no bracket for rates under 4%", "statute_wording": "there shall be added to the sales price and collected from the purchaser ... an amount equal to the prescribed percentage of such sales price.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-26", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0009", "state": "AL", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0010", "state": "AL", "rule": "local_tax", "value": "Huntsville (Madison County part): county-wide 0.25% + City of Huntsville 1.75% = 2.00% local; 4.00% total with state", "statute_wording": "City of Huntsville ... 4.00%", "source_url": "https://www.madisoncountyal.gov/departments/license-department/tags-title", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0011", "state": "AL", "rule": "local_tax", "value": "City of Huntsville automotive rate 1.75%", "statute_wording": "Automotive 1.75%", "source_url": "https://www.huntsvilleal.gov/government/finances-budget/city-taxes/tax-types-rates/sales-tax-rates/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0012", "state": "AL", "rule": "local_tax", "value": "Madison County county-wide automotive rate 0.25% (all of the county, incl. Huntsville); additional 0.50% only OUTSIDE Huntsville city limits", "statute_wording": "Applies to all areas within Madison County, including Redstone Arsenal ... Automotive Rate is ¼%", "source_url": "https://www.madisoncountyal.gov/departments/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0013", "state": "AL", "rule": "local_tax_basis", "value": "dealer sale: city and county where the dealership is located; only one city and one county tax per sale, regardless of rate", "statute_wording": "Only one city and/or county sales, use, or rental/leasing tax may be collected irrespective of rate.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0014", "state": "AL", "rule": "local_tax_basis", "value": "buyer's residence for private sales, out-of-state dealer purchases, and Alabama dealer sales where local tax was not collected (e.g. delivery outside the dealer's city/county on an exemption certificate)", "statute_wording": "any applicable municipal gross receipts or sales taxes and county sales taxes ... for the local taxing jurisdiction in which the purchaser resides", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-101", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0015", "state": "AL", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0016", "state": "AL", "rule": "local_rate_lookup", "value": "ALDOR monthly CSV of all local rates incl. AUTO rate type and self-administered localities (797 locality codes; 650 with an AUTO rate in Sept 2026); address lookup at alabamainteractive.org", "statute_wording": "This file will be updated on a monthly basis by the Sales and Use Tax Division.", "source_url": "https://www.revenue.alabama.gov/sales-use/local-cities-and-counties-tax-rates-text-file/", "checked_date": "2026-10-03", "effective_date": "2026-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0017", "state": "AL", "rule": "police_jurisdiction_tax", "value": "some cities tax in their police jurisdiction outside city limits, normally at half the city rate; Huntsville does not (PJ = N)", "statute_wording": "Y – Tax levied in the PJ. The normal PJ rate is 1/2 the corporate limit tax rate.", "source_url": "https://www.revenue.alabama.gov/sales-use/taxrates-file-help/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0018", "state": "AL", "rule": "trade_in_credit", "value": "full; tax on the net difference; new or used; only on a sale by the dealer taking the trade", "statute_wording": "When a used automotive vehicle or vehicles are taken in trade as a credit or partial payment on the sale of a new or used automotive vehicle, the sales tax is levied on the net difference.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0019", "state": "AL", "rule": "trade_in_cap", "value": "allowance may not exceed the selling price of the vehicle bought (no dollar cap)", "statute_wording": "On so called \"trade-ups\" this allowance cannot exceed the sales price of the vehicles sold by the dealer.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-6-1-.22-2.pdf", "checked_date": "2026-10-03", "effective_date": "2021-04-12", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0020", "state": "AL", "rule": "negative_equity", "value": "not taxed on a sale: the full trade allowance is deducted; payoff/negative equity goes into the loan (inference)", "statute_wording": "the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0021", "state": "AL", "rule": "rebate_manufacturer", "value": "taxable when applied to the purchase price (does not lower the base); not taxed if taken as cash and not applied to the purchase", "statute_wording": "Manufacturers' rebates of any type are taxable when applied to the purchase price of an automotive vehicle.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0022", "state": "AL", "rule": "discount_dealer", "value": "true dealer price reductions and cash discounts lower the base; 'dealer rebates' applied to price do not", "statute_wording": "Cash and volume sales discounts are not taxable.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0023", "state": "AL", "rule": "doc_fee_taxable", "value": "yes, at the 2% automotive rate (local automotive rates too, inference)", "statute_wording": "Dealer fees (also known as clerical fees, doc fees, dealer prep charge, processing fees, etc.) are taxable at the automotive rate.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0024", "state": "AL", "rule": "service_contract_taxable", "value": "no", "statute_wording": "Sales tax is not due on the sale of a warranty or extended service contract", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0025", "state": "AL", "rule": "gap_taxable", "value": "no", "statute_wording": "Debt Waiver/GAP Insurance: These items are not subject to sales tax.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0026", "state": "AL", "rule": "addons_taxable", "value": "yes when added before the sale and included in the vehicle price (2% automotive rate); accessories bought after the sale are taxed at the 4% general rate; adaptive equipment exempt if separately stated", "statute_wording": "Accessories added to the vehicle before the sale and added in the sales price of the vehicle are subject to the automotive sales tax rate of 2 percent.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0027", "state": "AL", "rule": "destination_taxable", "value": "yes (part of the vehicle's gross proceeds; inference)", "statute_wording": "without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid ... or any other expenses whatsoever", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0028", "state": "AL", "rule": "gov_fees_taxable", "value": "no, if clearly labelled and separately stated", "statute_wording": "If clearly labeled and separately stated, the title fee is not subject to sales tax. If not separately stated, it is taxable.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0029", "state": "AL", "rule": "title_fee", "value": "$15.00 + $1.50 designated-agent commission = $16.50 through a dealer; ALDOR FAQ: $15 + $3 to the licensing official = $18.00 when the county processes it", "statute_wording": "a fee of fifteen dollars ($15) for each of the following transactions: (1) Each application for certificate of title", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=32-8-6", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0030", "state": "AL", "rule": "title_fee", "value": "$15 (ALDOR fee table)", "statute_wording": "Original certificate of title $15", "source_url": "https://www.revenue.alabama.gov/tax-types/motor-vehicle-certificate-of-title-fee/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0031", "state": "AL", "rule": "lien_fee", "value": "$0 extra when the lien is on the original title application (one transaction); $15 (+$1.50) for a notice of security interest filed separately", "statute_wording": "If more than one transaction is involved in any application on a single vehicle and if supported by all required documents, the fee ... shall be considered as only one transaction", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=32-8-6", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0032", "state": "AL", "rule": "registration_fee", "value": "$23 a year for a private passenger automobile (statute base $13 + $10 distributed to ALEA)", "statute_wording": "Passenger cars and pickup trucks $23 to $105", "source_url": "https://www.revenue.alabama.gov/tax-types/motor-vehicle-registration-fees/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0033", "state": "AL", "rule": "registration_fee", "value": "$13.00 statutory base license tax", "statute_wording": "(1) For each private passenger automobile................$13.00", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-12-242", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0034", "state": "AL", "rule": "registration_period", "value": "staggered: renewal month set by the first letter of the owner's last name; first registration prorated by month to the end of the license year", "statute_wording": "the license tax and registration fee ... shall be computed by the multiplication of one twelfth of the annual license tax and registration fee by the number of calendar months remaining in the license year.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-12-259", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0035", "state": "AL", "rule": "registration_period", "value": "buying in your own renewal month: pay 13 months, or 1 month and renew before month-end", "statute_wording": "The registrant may elect to either pay registration fees for 13 months ... or he or she may elect to pay registration fees for one month", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-5-1-.484.pdf", "checked_date": "2026-10-03", "effective_date": "2020-09-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0036", "state": "AL", "rule": "plate_fee", "value": "$1.25 state issuance fee per plate; no extra fee for the standard metal plate", "statute_wording": "shall be allowed a fee of $1.25 for issuing each license for operating motor vehicles.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-12-271", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0037", "state": "AL", "rule": "county_local_fees", "value": "UNVERIFIED: no Madison County local issuance or title fee found; ALDOR says some counties add them", "statute_wording": "Certain counties may also have local fees which are due when an application for title is processed by that License Plate Issuing Official.", "source_url": "https://www.revenue.alabama.gov/faqs/what-is-the-cost-to-make-application-for-alabama-certificate-of-title/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0038", "state": "AL", "rule": "property_tax", "value": "annual ad valorem tax collected at registration: market value x 15% (Class IV) x local millage; Huntsville 58 mills (0.0580); prorated monthly at first registration", "statute_wording": "Ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current basis to coincide with the collection of motor vehicle license taxes and registration fees.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-12-253", "checked_date": "2026-10-03", "effective_date": "2000-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0039", "state": "AL", "rule": "property_tax", "value": "Madison County millage by residence: unincorporated 0.0335; Huntsville 0.0580; Triana 0.0615; Owens Cross Roads 0.0405; City of Madison 0.0695; New Hope 0.0405; Gurley 0.0405", "statute_wording": "Then multiply the Assessed value times the Millage Rate (see chart below) of your residence to calculate the Ad Valorem tax for 12 months.", "source_url": "https://www.madisoncountyal.gov/departments/license-department/tags-title/ad-valorem-rates-on-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0040", "state": "AL", "rule": "ad_valorem_proration_months", "value": "first-year ad valorem covers the purchase month through the month BEFORE the renewal month: 11 months (Oct 2026-Aug 2027) for a September-renewal buyer; registration covers 12 (Oct 2026-Sep 2027)", "statute_wording": "Ad valorem tax on motor vehicles shall be collected through the last day of the month which precedes the assigned registration renewal month for the owner", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-12-253", "checked_date": "2026-10-03", "effective_date": "2000-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0041", "state": "AL", "rule": "property_tax_assessment_class", "value": "Class IV private passenger vehicles and SUVs (regardless of weight) 15%; commercial/Class II 20%", "statute_wording": "All private passenger automobiles and motor trucks of the type commonly known as \"pickups\" ... 15 percent.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-8-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0042", "state": "AL", "rule": "property_tax_value", "value": "ALDOR market value = 89% of average retail; new model with no retail value = MSRP x adjustment factor x 89%, rounded down to $100; values set as of Oct 1 for the next calendar year", "statute_wording": "The market value shall be 89% of the determined average retail value of the motor vehicle", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-4-1-.18.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0043", "state": "AL", "rule": "ad_valorem_credit", "value": "pro-rata credit voucher for unused ad valorem on a sold or traded vehicle; can be applied to the new vehicle's ad valorem; $2 redemption fee", "statute_wording": "the owner of such a motor vehicle will be entitled to a pro rata credit for the ad valorem taxes paid for the remainder of the then current period", "source_url": "https://www.revenue.alabama.gov/property-tax/vehicle-valuation/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0044", "state": "AL", "rule": "inspection_emissions_fee", "value": "none found: no state safety or emissions inspection; licensing official does a VIN/ownership-document inspection at a change of ownership (no fee found)", "statute_wording": "The licensing official or their appointed deputy is required to inspect the vehicle prior to issuing a registration.", "source_url": "https://www.revenue.alabama.gov/faq-categories/registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0045", "state": "AL", "rule": "other_point_of_sale_fees", "value": "none beyond title, registration, issuance and ad valorem found (no tire, battery or lemon-law fee at sale)", "statute_wording": "", "source_url": "https://www.revenue.alabama.gov/tax-types/motor-vehicle-registration-fees/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0046", "state": "AL", "rule": "ev_hybrid_fee", "value": "battery EV +$203/yr; plug-in hybrid +$103/yr (on top of $23); +$3 every fourth year from 2023-07-01; ordinary (non-plug) hybrids pay no extra", "statute_wording": "Beginning on July 1, 2023 and every fourth year thereafter, the additional license tax and registration fee specified in subsection (b) shall increase by three dollars ($3).", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-12-242", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0047", "state": "AL", "rule": "dealer_registration_service_fee", "value": "dealer is the designated title agent and keeps the $1.50 statutory commission; no statute sets a separate dealer tag/registration service fee; buyer registers at the county within 20 days", "statute_wording": "The designated agents shall add the sum of one dollar fifty cents ($1.50) for each transaction ... to be retained as the agent's commission", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=32-8-6", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0048", "state": "AL", "rule": "doc_fee_rule", "value": "no cap; no statute or rule found that sets, caps or requires disclosure of a dealer documentary fee", "statute_wording": "", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=8-19-5", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0049", "state": "AL", "rule": "doc_fee_amount", "value": "none set; $499 used as the brief's example", "statute_wording": "", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0050", "state": "AL", "rule": "doc_fee_indexing", "value": "n/a (no set amount)", "statute_wording": "", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=8-19-5", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0051", "state": "AL", "rule": "doc_fee_disclosure", "value": "none found beyond the tax rule that dealer fees are taxable", "statute_wording": "", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0052", "state": "AL", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=8-19-5", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0053", "state": "AL", "rule": "private_party_tax", "value": "2% state + buyer's city and county automotive rates on the purchase price, paid to the county licensing official at registration; Huntsville 4.00%", "statute_wording": "a sales tax upon every person, firm, or corporation purchasing within this state ... from any person, firm or corporation that is not a licensed dealer ... in an amount equal to two percent of the purchase price.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-101", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0054", "state": "AL", "rule": "private_party_value_basis", "value": "purchase price shown by bill of sale + sworn report; or the buyer may stipulate ALDOR's standard value, which is then conclusive", "statute_wording": "the purchaser may stipulate to the licensing official that the purchase price ... is equivalent to a standard value for the year, make, and model established by the Department of Revenue", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-104", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0055", "state": "AL", "rule": "out_of_state_credit", "value": "credit for sales/use tax paid to another state, up to the Alabama tax; none if that state gives Alabama no credit", "statute_wording": "If the amount of the tax paid to another state is less than that imposed by this article, then the difference shall be paid.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-106", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0056", "state": "AL", "rule": "buying_out_of_state", "value": "Alabama resident pays 2% state use tax plus home city/county use tax at registration, less credit for tax paid elsewhere", "statute_wording": "there shall also be collected any applicable municipal and county use tax ... for the local taxing jurisdiction in which the purchaser resides", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-23-102", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0057", "state": "AL", "rule": "nonresident_drive_out", "value": "nonresident who removes the car within 72 hours: no Alabama tax if home state is reciprocal (Form DOC-1); 2% state only (no local), capped at home-state tax, for AZ, CA, FL, IN, MA, MI, SC (SC capped at $500)", "statute_wording": "are subject to the Alabama sales tax in an amount equal to the state automotive sales tax rate of 2%, unless the sales tax laws of the state in which the purchaser will title or register the vehicle allow", "source_url": "https://www.revenue.alabama.gov/sales-use/alabama-vehicle-drive-out-provision/", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0058", "state": "AL", "rule": "new_resident", "value": "no sales/use tax on a vehicle 'substantially used' (registered, tagged or titled) in another state; register within 30 days; title + registration + ad valorem due", "statute_wording": "If the vehicle was substantially used in another state, no sales or use tax will be due at the time the vehicle is initially required to be registered", "source_url": "https://www.revenue.alabama.gov/notice-all-local-licensing-officials/", "checked_date": "2026-10-03", "effective_date": "2019-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0059", "state": "AL", "rule": "late_tax_penalty", "value": "$15 penalty plus interest for late registration of a newly acquired vehicle", "statute_wording": "A penalty of $15 plus interest is assessed for anyone who: is delinquent in registering newly acquired vehicles", "source_url": "https://www.revenue.alabama.gov/faq-categories/registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0060", "state": "AL", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=8-8-5", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0061", "state": "AL", "rule": "max_finance_rate", "value": "no cap when the amount financed is $2,000 or more (any agreed rate; unconscionability rules still apply); Mini-Code caps apply under $2,000", "statute_wording": "may agree to pay such rate or rates of interest for the loan or forbearance of money and for any credit sales as such person ... may determine ... provided, that the original principal balance ... is not less than $2,000", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=8-8-5", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0062", "state": "AL", "rule": "max_finance_rate", "value": "under $2,000 financed: $15 per $100 per year on the first $750, $10 per $100 per year on $750-$2,000", "statute_wording": "Fifteen dollars ($15) per one hundred dollars ($100) per year for the first seven hundred fifty dollars ($750) of the original amount financed", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=5-19-3", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0063", "state": "AL", "rule": "used_vehicle_rule", "value": "same tax rules for used as new (2% + local on net price after trade); ad valorem on ALDOR's value for the model year", "statute_wording": "The same rules apply regardless of whether the vehicle is new or used.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0064", "state": "AL", "rule": "lease_tax", "value": "leases taxed differently: 1.5% state lease tax on payments and cap-cost reduction; no trade-in deduction", "statute_wording": "The leasing or renting of any automotive vehicle ... is subject to lease tax at the state rate of 1.5 percent of the gross proceeds of the lease.", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2022/06/Automotive_Sales_Use_Lease_Tax_Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0065", "state": "AL", "rule": "recent_change", "value": "2026 session: no change to passenger-car fees, the 2% rate or ad valorem rules found; MVD Memo 2026-003 lists only title, towing, plate and placard acts", "statute_wording": "Legislative Act 2026-588 allows ALDOR to issue certificates of title for manufactured homes, from 1999 model year or earlier", "source_url": "https://www.revenue.alabama.gov/memo-legislative-acts-mvd-memo-2026-003/", "checked_date": "2026-10-03", "effective_date": "2026-06-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0066", "state": "AL", "rule": "upcoming_change", "value": "2027-07-01: EV fee to $206 and PHEV to $106 (inference from 40-12-242(c)); each Oct 1: ALDOR re-values vehicles for ad valorem from the next Jan 1; each month: local rate file; ALDOR fee schedule effective 2026-10-01 (updated 2026-08-03)", "statute_wording": "The October 1 valuation shall be used for calculating ad valorem taxes for the next succeeding year beginning January 1 and continuing through December 31.", "source_url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-12-253", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AL-0067", "state": "AL", "rule": "market_population", "value": "Huntsville assumed Alabama's largest city (2020 Census count above Birmingham)", "statute_wording": "", "source_url": "https://www.madisoncountyal.gov/departments/license-department/tags-title/ad-valorem-rates-on-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0068", "state": "AL", "rule": "doc_fee_complaint", "value": "Office of the Alabama Attorney General, Consumer Interest Division; 501 Washington Avenue, Montgomery, AL 36104", "statute_wording": "Please fill out the form completely and describe your situation in as much detail as possible.", "source_url": "https://www.alabamaag.gov/consumer-complaint/", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AL-0069", "state": "AL", "rule": "local_tax", "value": "Triana city automotive sales tax 3.5% (ALDOR locality 9746, active 2023-06-01); with the state 2% and Madison County 0.75% outside Huntsville that is 6.25%, where the Madison County License Department table shows 4.75%", "statute_wording": "9746,TRIANA,45,ST,AUTO,STATE,20230601,,3.5,RC,N,7745,0", "source_url": "https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv", "checked_date": "2026-10-20", "effective_date": "2023-06-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0001", "state": "AR", "rule": "tax_local_name", "value": "gross receipts tax (sales tax) / compensating use tax", "statute_wording": "the tax levied by this chapter and all other gross receipts taxes levied by the state with respect to the sale of a new or used motor vehicle", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0002", "state": "AR", "rule": "tax_type", "value": "sales_use_tax_paid_by_buyer_at_registration", "statute_wording": "instead of the taxes being collected by the dealer or seller.", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0003", "state": "AR", "rule": "tax_collected_by", "value": "DFA State Revenue Office at registration (not dealer)", "statute_wording": "On or before the time for registration as prescribed by § 27-14-903(a), a consumer shall pay to the Secretary of the Department of Finance and Administration the tax", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0004", "state": "AR", "rule": "registration_deadline", "value": "60 days from purchase (or from prior-lien release)", "statute_wording": "within thirty (30) sixty (60) days after the date of the release of lien by a prior lienholder ... or thirty (30) sixty (60) days after the date of the transfer if no lien exists.", "source_url": "https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=41.pdf&ddBienniumSession=2023%2F2023R", "checked_date": "2026-10-02", "effective_date": "2023-08-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0005", "state": "AR", "rule": "late_tax_penalty", "value": "10% of tax due", "statute_wording": "There is assessed a penalty equal to ten percent (10%) of the amount of taxes due", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0006", "state": "AR", "rule": "late_penalty_registration", "value": "$3.00 per 10-day period or fraction", "statute_wording": "Registration penalty is $3.00 for each 10 day period or fraction thereof from the date of the title assignment or release date of a prior lien", "source_url": "https://www.dfa.arkansas.gov/office/motor-vehicle/vehicle-tag-renewal/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0007", "state": "AR", "rule": "state_rate", "value": "6.5%", "statute_wording": "State Sales and Use Tax Rate 6.500% (effective 07/01/2013)", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "checked_date": "2026-10-02", "effective_date": "2013-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0008", "state": "AR", "rule": "state_rate", "value": "3.5% (used, $4,000 to <$10,000)", "statute_wording": "at the rate of two and eight hundred seventy-five thousandths percent (2.875%).", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-3/section-26-52-324/", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0009", "state": "AR", "rule": "used_vehicle_rule", "value": "<$4,000: 0%; $4,000–$9,999.99: 3.5%; >=$10,000: 6.5% (state)", "statute_wording": "If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000), the gross receipts tax due shall be determined under § 26-52-324.", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0010", "state": "AR", "rule": "min_max_tax", "value": "no tax if total consideration < $4,000 (new or used)", "statute_wording": "If the total consideration for the sale of the new or used motor vehicle, trailer, or semitrailer is less than four thousand dollars ($4,000), no tax is due.", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0011", "state": "AR", "rule": "taxable_base", "value": "price incl. destination + doc fee + taxable add-ons + service contracts − trade-in allowance", "statute_wording": "A charge by the seller for any service necessary to complete the sale, other than a delivery charge or an installation charge; (iv) Delivery charge;", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-1/section-26-52-103/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0012", "state": "AR", "rule": "local_tax", "value": "city + county rate of buyer residence, on first $2,500 only", "statute_wording": "All local taxes shall be collected only on the first $2,500.00 of gross receipts, gross proceeds, or sales price of a single motor vehicle", "source_url": "https://www.law.cornell.edu/regulations/arkansas/006-05-06-Ark-Code-R-005-GR-91", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0013", "state": "AR", "rule": "local_tax", "value": "Little Rock 1.125% + Pulaski County 1.000% = 2.125% (combined with state 8.625%)", "statute_wording": "Little Rock 60-05 01/01/22 1.125% Pulaski 1.000% 2.125%", "source_url": "https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Oct_Dec_2026.pdf", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0014", "state": "AR", "rule": "local_tax_basis", "value": "buyer residence (location at registration)", "statute_wording": "are sourced to the location indicated at the time of registration and application for certification of title.", "source_url": "https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9370§ionID=63069", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0015", "state": "AR", "rule": "local_tax_cap", "value": "$2,500 per single motor vehicle (each local tax)", "statute_wording": "a rebate from the county for taxes collected pursuant to this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-6/chapter-74/subchapter-2/section-26-74-213/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0016", "state": "AR", "rule": "local_rate_lookup", "value": "DFA quarterly city/county table + Streamlined Tax Lookup", "statute_wording": "", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/cities-and-counties-tax-rates", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0017", "state": "AR", "rule": "tax_rounding", "value": "half-up to the cent per tax line", "statute_wording": "Any fraction of one cent (1¢) of tax equal to one-half of one cent (½ of 1¢) or more shall be collected as a whole one cent (1¢) of tax.", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-6/chapter-75/subchapter-2/section-26-75-212/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0018", "state": "AR", "rule": "trade_in_credit", "value": "yes – tax on price minus trade allowance", "statute_wording": "the tax ... shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer sold and the credit for the used vehicle, trailer, or semitrailer taken in trade.", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0019", "state": "AR", "rule": "trade_in_cap", "value": "none (credit cannot exceed price)", "statute_wording": "", "source_url": "https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9365§ionID=62990", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0020", "state": "AR", "rule": "trade_in_credit", "value": "private-sale credit: sell own vehicle within 60 days", "statute_wording": "sells a used motor vehicle ... and the consumer subsequently purchases a new or used vehicle ... of greater value within sixty (60) days of the sale", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "2021-07-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0021", "state": "AR", "rule": "negative_equity", "value": "not taxed (credit = full trade allowance)", "statute_wording": "", "source_url": "https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9365§ionID=62989", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0022", "state": "AR", "rule": "rebate_manufacturer", "value": "taxable (tax on price before rebate)", "statute_wording": "Vehicle manufacturer or dealer rebates are part of the consideration received for the motor vehicle and are considered part of the gross proceeds or gross receipts.", "source_url": "https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9367§ionID=62999", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0023", "state": "AR", "rule": "discount_dealer", "value": "not taxed if not reimbursed by a third party", "statute_wording": "A discount including cash, term, or a coupon that is not reimbursed by a third party and that is allowed by a seller and taken by a purchaser on a sale", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-1/section-26-52-103/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0024", "state": "AR", "rule": "doc_fee_taxable", "value": "yes (inferred)", "statute_wording": "A charge by the seller for any service necessary to complete the sale", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-1/section-26-52-103/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0025", "state": "AR", "rule": "service_contract_taxable", "value": "yes – paid with vehicle tax at registration", "statute_wording": "except when the contract is sold simultaneously with a motor vehicle in which case the purchaser of the motor vehicle shall pay gross receipts tax on the purchase of the contract at the time of vehicle registration", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-3/section-26-52-301-d-1/", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0026", "state": "AR", "rule": "gap_taxable", "value": "no (default)", "statute_wording": "", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-3/section-26-52-301-d-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0027", "state": "AR", "rule": "addons_taxable", "value": "yes", "statute_wording": "", "source_url": "https://www.law.cornell.edu/regulations/arkansas/006-05-06-Ark-Code-R-005-GR-91", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0028", "state": "AR", "rule": "destination_taxable", "value": "yes", "statute_wording": "(iv) Delivery charge;", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-1/section-26-52-103/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0029", "state": "AR", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "A tax legally imposed directly on the consumer that is separately stated", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-1/section-26-52-103/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0030", "state": "AR", "rule": "title_fee", "value": "$10.00", "statute_wording": "Title fee $10.00", "source_url": "https://dfa.arkansas.gov/wp-content/uploads/schedule_fee1.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0031", "state": "AR", "rule": "registration_fee", "value": "$17 (<=3,000 lb) / $25 (3,001–4,500 lb) / $30 (4,501+ lb); trucks/vans <=1 ton personal $21", "statute_wording": "Class Two — Automobiles of 3,001 lbs. to and including 4,500 lbs. $25.00", "source_url": "https://law.justia.com/codes/arkansas/title-27/subtitle-2/chapter-14/subchapter-6/section-27-14-601/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0032", "state": "AR", "rule": "registration_fee", "value": "validation decal $2.50 + postage $0.50", "statute_wording": "Validation Decal Fee $2.50 ... Postage .50 Cents", "source_url": "https://dfa.arkansas.gov/wp-content/uploads/schedule_fee1.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0033", "state": "AR", "rule": "plate_fee", "value": "none separate for standard plate; transfer $1.00 + weight-class difference", "statute_wording": "Tag transfer fee to another vehicle $1.00", "source_url": "https://dfa.arkansas.gov/wp-content/uploads/schedule_fee1.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0034", "state": "AR", "rule": "lien_fee", "value": "$0.50 (if financed)", "statute_wording": "For noting each lien .50", "source_url": "https://law.justia.com/codes/arkansas/title-27/subtitle-2/chapter-14/subchapter-6/section-27-14-602/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0035", "state": "AR", "rule": "county_local_fees", "value": "none at point of sale", "statute_wording": "", "source_url": "https://dfa.arkansas.gov/wp-content/uploads/schedule_fee1.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0036", "state": "AR", "rule": "inspection_emissions_fee", "value": "none", "statute_wording": "", "source_url": "https://dfa.arkansas.gov/wp-content/uploads/schedule_fee1.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0037", "state": "AR", "rule": "other_point_of_sale_fees", "value": "none found", "statute_wording": "", "source_url": "https://dfa.arkansas.gov/wp-content/uploads/schedule_fee1.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0038", "state": "AR", "rule": "ev_hybrid_fee", "value": "EV $200/yr; plug-in hybrid $100/yr; hybrid $50/yr", "statute_wording": "an annual fee of: (1) Two hundred dollars ($200) for each electric vehicle registered; (2) Fifty dollars ($50.00) for each hybrid vehicle registered; and (3) One hundred dollars ($100) for each plug-in hybrid electric vehicle registered.", "source_url": "https://law.justia.com/codes/arkansas/title-27/subtitle-2/chapter-14/subchapter-6/section-27-14-614/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0039", "state": "AR", "rule": "registration_period", "value": "12 months; optional 2- or 3-year after first renewal", "statute_wording": "may request a multiyear personal-use vehicle registration for a period of two (2) or three (3) years", "source_url": "https://law.justia.com/codes/arkansas/title-27/subtitle-2/chapter-14/subchapter-6/section-27-14-612/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0040", "state": "AR", "rule": "dealer_registration_service_fee", "value": "none in statute", "statute_wording": "", "source_url": "https://law.justia.com/codes/arkansas/title-23/subtitle-4/chapter-112/subchapter-3/section-23-112-317/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0041", "state": "AR", "rule": "doc_fee_rule", "value": "cap $129; charged to all retail customers; separate line", "statute_wording": "The service and handling fee shall be no less than zero dollars ($0.00) and no more than one hundred twenty-nine dollars ($129).", "source_url": "https://law.justia.com/codes/arkansas/title-23/subtitle-4/chapter-112/subchapter-3/section-23-112-317/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0042", "state": "AR", "rule": "doc_fee_amount", "value": "129.00", "statute_wording": "no more than one hundred twenty-nine dollars ($129).", "source_url": "https://law.justia.com/codes/arkansas/title-23/subtitle-4/chapter-112/subchapter-6/section-23-112-617/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0043", "state": "AR", "rule": "doc_fee_indexing", "value": "none (fixed by statute)", "statute_wording": "", "source_url": "https://law.justia.com/codes/arkansas/title-23/subtitle-4/chapter-112/subchapter-3/section-23-112-317/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0044", "state": "AR", "rule": "doc_fee_disclosure", "value": "separate itemized line + required ALL-CAPS notice + 8x10 poster", "statute_wording": "A SERVICE AND HANDLING FEE IS NOT AN OFFICIAL FEE. A SERVICE AND HANDLING FEE IS NOT REQUIRED BY LAW BUT MAY BE CHARGED TO THE CUSTOMER FOR PERFORMING SERVICES AND HANDLING DOCUMENTS RELATING TO THE CLOSING OF A SALE OR LEASE.", "source_url": "https://law.justia.com/codes/arkansas/title-23/subtitle-4/chapter-112/subchapter-3/section-23-112-317/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0045", "state": "AR", "rule": "doc_fee_cash_credit_same", "value": "yes, with exceptions", "statute_wording": "A motor vehicle dealer may charge a purchaser of a motor vehicle a different service and handling fee if the purchaser utilizes: (i) A manufacturer's sales plan or program; or (ii) Financing through a finance company that caps a service and handling fee;", "source_url": "https://law.justia.com/codes/arkansas/title-23/subtitle-4/chapter-112/subchapter-3/section-23-112-317/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0046", "state": "AR", "rule": "private_party_tax", "value": "same rates/bands/local cap; buyer pays at revenue office", "statute_wording": "The taxes apply regardless of whether the motor vehicle, trailer, or semitrailer is sold by a vehicle dealer or an individual, corporation, or partnership not licensed as a vehicle dealer.", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0047", "state": "AR", "rule": "private_party_value_basis", "value": "greater of bill-of-sale price or average loan value (rebuttable)", "statute_wording": "the total consideration for a used motor vehicle shall be presumed to be the greater of the actual sales price as provided on the bill of sale, invoice or financing agreement, or the average loan value price of the vehicle", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0048", "state": "AR", "rule": "out_of_state_credit", "value": "none if first registered by purchaser in Arkansas", "statute_wording": "A credit is not allowed for sales or use taxes paid to another state with respect to the purchase of a motor vehicle, trailer, or semitrailer that was first registered by the purchaser in Arkansas.", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0049", "state": "AR", "rule": "buying_out_of_state", "value": "pay full AR tax at AR revenue office; no credit for other state tax", "statute_wording": "", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-5/section-26-52-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0050", "state": "AR", "rule": "new_resident", "value": "register within 60 days; tax treatment of previously registered vehicle UNVERIFIED", "statute_wording": "Within thirty (30) sixty (60) calendar days of becoming a resident, a person who is a resident of this state shall obtain an Arkansas motor vehicle registration and license", "source_url": "https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=41.pdf&ddBienniumSession=2023%2F2023R", "checked_date": "2026-10-02", "effective_date": "2023-08-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0051", "state": "AR", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://law.justia.com/constitution/arkansas/amendments/amendment-89/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0052", "state": "AR", "rule": "max_finance_rate", "value": "17% APR (non-bank loans/contracts)", "statute_wording": "The maximum lawful rate of interest on loans or contracts not described in Sections 1 and 2 shall not exceed seventeen percent (17%) per annum.", "source_url": "https://law.justia.com/constitution/arkansas/amendments/amendment-89/", "checked_date": "2026-10-02", "effective_date": "2011-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0053", "state": "AR", "rule": "recent_change", "value": "Act 1013 of 2021: used $4,000–$9,999.99 at 3.5% state", "statute_wording": "Sections 1-8 of this act are effective on and after January 1, 2022.", "source_url": "https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2021R%2FPublic%2F&file=1013.pdf&ddBienniumSession=2021%2F2021R", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0054", "state": "AR", "rule": "recent_change", "value": "Act 277 of 2021: private-sale credit window 60 days", "statute_wording": "", "source_url": "https://www.dfa.arkansas.gov/office/taxes/tax-credits-special-refunds/sales-tax-credit-for-sale-of-a-used-vehicle/", "checked_date": "2026-10-02", "effective_date": "2021-07-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AR-0055", "state": "AR", "rule": "recent_change", "value": "Act 41 of 2023: registration/tax deadline 30 -> 60 days", "statute_wording": "", "source_url": "https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=41.pdf&ddBienniumSession=2023%2F2023R", "checked_date": "2026-10-02", "effective_date": "2023-08-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0056", "state": "AR", "rule": "recent_change", "value": "Act 1008 of 2025: state food tax 0% from 2026-01-01 (no vehicle change)", "statute_wording": "Except for used motor vehicles, trailers, and semitrailers that are taxed under § 26-52-324, there is levied an excise tax of three percent (3%)", "source_url": "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-52/subchapter-3/section-26-52-301-d-1/", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0057", "state": "AR", "rule": "recent_change", "value": "2025 SB82 (raise used exemption to $10,000; 3.5% band $10,000–$15,000) died", "statute_wording": "", "source_url": "https://arkleg.state.ar.us/Bills/Detail?id=SB82&ddBienniumSession=2025%2F2025R", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0058", "state": "AR", "rule": "upcoming_change", "value": "none scheduled found", "statute_wording": "", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/cities-and-counties-tax-rates", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AR-0059", "state": "AR", "rule": "doc_fee_complaint", "value": "Arkansas Motor Vehicle Commission; 900 West Capitol, Suite 400, Little Rock, AR 72201", "statute_wording": "After we receive your complaint, we will send a copy of your complaint to the business.", "source_url": "https://www.labor.arkansas.gov/wp-content/uploads/DealerComplaintForm2021.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0001", "state": "AZ", "rule": "tax_local_name", "value": "Transaction privilege tax (TPT), retail classification; plus county excise tax and city privilege tax", "statute_wording": "The retail classification is comprised of the business of selling tangible personal property at retail.", "source_url": "https://www.azleg.gov/ars/42/05061.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0002", "state": "AZ", "rule": "tax_type", "value": "seller_privilege_tax_on_gross_receipts (state + county excise + city privilege tax), plus annual vehicle license tax (VLT) at registration", "statute_wording": "The tax base for the retail classification is the gross proceeds of sales or gross income derived from the business.", "source_url": "https://www.azleg.gov/ars/42/05061.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0003", "state": "AZ", "rule": "tax_collected_by", "value": "dealer (reports TPT to ADOR); VLT and MVD fees collected by the registering officer at registration", "statute_wording": "Because the online dealer is an Arizona business, the dealer is responsible for the tax due on the sale of the vehicle.", "source_url": "https://azdor.gov/sites/default/files/2023-03/BROCHURE_VUTCalculator_fs.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0004", "state": "AZ", "rule": "state_rate", "value": "5.6% (5.0% base rate + 0.6% education increment)", "statute_wording": "Five percent of the tax base as computed for the business of every person engaging or continuing in this state in the following business classifications", "source_url": "https://www.azleg.gov/ars/42/05010.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0005", "state": "AZ", "rule": "state_rate", "value": "0.6% additional increment (part of the 5.6%)", "statute_wording": "an additional rate increment is imposed and shall be collected. The additional tax rate increment is levied at the rate of six-tenths of one percent", "source_url": "https://www.azleg.gov/ars/42/05010-01.htm", "checked_date": "2026-10-03", "effective_date": "2021-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0006", "state": "AZ", "rule": "taxable_base", "value": "selling price of the vehicle incl. destination and dealer-installed accessories, minus trade-in allowance, minus manufacturer rebate assigned to the dealer; doc fee, warranties/service contracts, separately stated services, MVD fees/VLT and the waste tire fee excluded", "statute_wording": "gross proceeds of sales or gross income does not include: 1. A manufacturer's cash rebate on the sales price of a motor vehicle if the buyer assigns the buyer's right in the rebate to the retailer.", "source_url": "https://www.azleg.gov/ars/42/05061.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0007", "state": "AZ", "rule": "taxable_base", "value": "city base (Phoenix): same exclusions under the Model City Tax Code", "statute_wording": "There shall be excluded from gross income of vendors of motor vehicles dealer documentation fees, but only to the extent that such fees have been separately itemized and collected from the purchaser", "source_url": "https://azdor.gov/model-city-tax-code/articles-and-sections/exclusion-fees-and-taxes-gross-income-limitations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0008", "state": "AZ", "rule": "min_max_tax", "value": "none at state or county level; Phoenix city rate drops from 2.8% to 2.0% on the part of a single item above $14,338", "statute_wording": "When the gross income from the retail sale/purchase of a single item of tangible personal property exceeds $14,338 in value before taxes, add-ons, or sales price adjustments, the amount that exceeds $14,338 must be reported at the 2.0 percent tax rate", "source_url": "https://www.phoenix.gov/content/dam/phoenix/financesite/documents/privilege-use-tax/PIO-Approved-Enclosure-Taxpayer-Bulletin-to-Filers-2025.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0009", "state": "AZ", "rule": "local_tax", "value": "Maricopa County excise 0.7%; City of Phoenix 2.8% (first $14,338 of a single item) / 2.0% (above); combined 9.1% / 8.3%", "statute_wording": "Retail Sales 017 Level 1 (first amount = or < $14,338 for a single item) 2.800% 5.600% 0.700% 9.100%", "source_url": "https://www.phoenix.gov/content/dam/phoenix/financesite/documents/privilege-use-tax/Combined-Tax-Rate-Chart-0126.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0010", "state": "AZ", "rule": "local_tax", "value": "Maricopa County 0.7% = 0.5% transportation (Prop 479, through 2045-12-31) + 0.2% jail facilities tax", "statute_wording": "The measure, approved by Maricopa County voters, extends the existing one-half cent (0.5%) excise tax for 20 years through December 31, 2045.", "source_url": "https://azdor.gov/news-center/latest-press-releases/tpt-newsletters/tpt-updates/archive/202512", "checked_date": "2026-10-11", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0011", "state": "AZ", "rule": "local_tax_basis", "value": "dealer_location (seller's business location where the order is received); county and city of the dealership, not the buyer's address", "statute_wording": "To the seller's business location if the seller receives the order at a business location in this state.", "source_url": "https://www.azleg.gov/ars/42/05040.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0012", "state": "AZ", "rule": "local_tax_cap", "value": "Phoenix: 2.8% on the first $14,338 of a single item, 2.0% on the part above (2026-2027 sales); no county cap", "statute_wording": "the 2.8 percent tax rate will apply to the first $14,338 in value and be reported under this business code", "source_url": "https://www.phoenix.gov/content/dam/phoenix/financesite/documents/privilege-use-tax/PIO-Approved-Enclosure-Taxpayer-Bulletin-to-Filers-2025.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0013", "state": "AZ", "rule": "local_rate_lookup", "value": "ADOR TPT rate tables (monthly PDF, 91 cities/towns + 15 counties) and the AZTaxes address look-up tool", "statute_wording": "The following tables contain the rates for Transaction Privilege and other taxes imposed by the State of Arizona, the counties, and 91 Arizona cities/towns", "source_url": "https://azdor.gov/sites/default/files/document/TPT_RATETABLE_10012026.pdf", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0014", "state": "AZ", "rule": "trade_in_credit", "value": "full (state, county and city), new or used vehicle purchased", "statute_wording": "the value of merchandise traded in on the purchase of new merchandise when the trade-in allowance is deducted from the sales price of the new merchandise before completion of the sale", "source_url": "https://www.azleg.gov/ars/42/05001.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0015", "state": "AZ", "rule": "trade_in_cap", "value": "none, except the deduction cannot exceed the sale (base cannot go below $0)", "statute_wording": "The trade-in allowance for tangible personal property accepted as payment, not to exceed the full sales price for any tangible personal property sold", "source_url": "https://azdor.gov/model-city-tax-code/articles-and-sections/exclusion-cash-discounts-returns-refunds-trade-values", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0016", "state": "AZ", "rule": "negative_equity", "value": "not taxed and does not reduce the trade-in deduction: the full trade-in value is deducted whatever is owed", "statute_wording": "The presence of a lien on a vehicle being traded in on the purchase of a new vehicle does not affect the value of the trade-in.", "source_url": "https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1996_tpr96-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0017", "state": "AZ", "rule": "rebate_manufacturer", "value": "lowers the tax if the buyer assigns the rebate to the dealer (applied at signing); a rebate paid to the buyer later does not", "statute_wording": "In computing the tax base, gross proceeds of sales or gross income does not include a manufacturer's cash rebate on the sales price of a motor vehicle if the buyer assigns the buyer's right in the rebate to the retailer.", "source_url": "https://azdor.gov/model-city-tax-code/articles-and-sections/exclusion-cash-discounts-returns-refunds-trade-values", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0018", "state": "AZ", "rule": "discount_dealer", "value": "dealer discounts lower the base (they lower the selling price; cash discounts excluded)", "statute_wording": "cash discounts allowed and taken on sales are not included as gross income", "source_url": "https://www.azleg.gov/ars/42/05001.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0019", "state": "AZ", "rule": "doc_fee_taxable", "value": "no, if separately stated on the invoice and reasonable (state, county and city)", "statute_wording": "Transaction privilege tax does not apply to doc fees if the fee is reasonable with respect to the value of the service provided and the fee is shown separately on the sales invoice", "source_url": "https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1997_tpr97-2.pdf", "checked_date": "2026-10-03", "effective_date": "1997-06-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0020", "state": "AZ", "rule": "service_contract_taxable", "value": "no (separately charged warranty or service contracts)", "statute_wording": "Sales of warranty or service contracts.", "source_url": "https://www.azleg.gov/ars/42/05061.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0021", "state": "AZ", "rule": "gap_taxable", "value": "no (inferred)", "statute_wording": "", "source_url": "https://www.azleg.gov/ars/42/05061.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0022", "state": "AZ", "rule": "addons_taxable", "value": "yes for dealer-installed parts and accessories; separately stated installation labor can be excluded", "statute_wording": "Services rendered in addition to selling tangible personal property at retail.", "source_url": "https://www.azleg.gov/ars/42/05061.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0023", "state": "AZ", "rule": "destination_taxable", "value": "yes (part of the vehicle price)", "statute_wording": "Charges for delivery from place of production or the manufacturer to the vendor either directly or through a chain of wholesalers or jobbers or other middlemen are deemed \"freight -in\" and are not considered delivery.", "source_url": "https://azdor.gov/model-city-tax-code/articles-and-sections/delivery-installation-or-other-direct-customer-services", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0024", "state": "AZ", "rule": "gov_fees_taxable", "value": "no (title, registration, air quality fee, VLT and waste tire fee are excluded when separately itemized)", "statute_wording": "There shall be excluded from gross income of vendors of motor vehicles those motor vehicle registration fees, license fees and taxes, and lieu taxes imposed pursuant to Title 28", "source_url": "https://azdor.gov/model-city-tax-code/articles-and-sections/exclusion-fees-and-taxes-gross-income-limitations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0025", "state": "AZ", "rule": "title_fee", "value": "$4.00", "statute_wording": "For each certificate of title, salvage certificate of title, restored salvage certificate of title or nonrepairable vehicle certificate of title, $4.", "source_url": "https://www.azleg.gov/ars/28/02003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0026", "state": "AZ", "rule": "registration_fee", "value": "$8.00 per year (passenger vehicle)", "statute_wording": "for the registration of a motor vehicle, $8, except that the fee for motorcycles is $9.", "source_url": "https://www.azleg.gov/ars/28/02003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0027", "state": "AZ", "rule": "vehicle_license_tax", "value": "first 12 months: 60% of manufacturer's base retail price x $2.80 per $100; later years: value 16.25% lower each year x $2.89 per $100; minimum $10", "statute_wording": "During the first twelve months of the life of a vehicle as determined by its initial registration, the vehicle license tax is based on each $100 in value, the value of the vehicle is sixty percent of the manufacturer's base retail price", "source_url": "https://www.azleg.gov/ars/28/05801.htm", "checked_date": "2026-10-03", "effective_date": "2000-12-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0028", "state": "AZ", "rule": "vehicle_license_tax", "value": "worked figure, new Tucson: 60% x $31,300 x 2.80% = $525.84", "statute_wording": "The VLT is based on an assessed value of 60% of the manufacturer's base retail price reduced by 16.25% for each year since the vehicle was first registered in Arizona", "source_url": "https://servicearizona.com/content/SAZHomeFees?otherclick", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0029", "state": "AZ", "rule": "vehicle_license_tax", "value": "worked figure, used 2022 Tucson in its 5th year: $30,000 x 0.6 x 0.8375^4 x 2.89% = $255.92", "statute_wording": "During each succeeding twelve-month period, the vehicle license tax is based on each $100 in value, the value of the vehicle is 16.25 percent less than the value for the preceding twelve-month period", "source_url": "https://www.azleg.gov/ars/28/05801.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0030", "state": "AZ", "rule": "air_quality_fee", "value": "$1.50 per year (not charged on electric vehicles)", "statute_wording": "shall pay, in addition to the registration fee, an annual air quality fee at the time of vehicle registration of $1.50.", "source_url": "https://www.azleg.gov/ars/49/00551.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0031", "state": "AZ", "rule": "county_local_fees", "value": "none at registration (no county or city registration fee in Maricopa/Phoenix)", "statute_wording": "Vehicle registration fees include a $4.50, $8.00, or $9.00 registration fee (depending on the type of vehicle); an air quality fee of $1.50; an air quality compliance fee of .25", "source_url": "https://servicearizona.com/content/SAZHomeFees?otherclick", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0032", "state": "AZ", "rule": "plate_fee", "value": "$0 for a standard plate (provided with registration)", "statute_wording": "the department shall provide to every owner one license plate for each vehicle registered.", "source_url": "https://www.azleg.gov/ars/28/02351.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0033", "state": "AZ", "rule": "lien_fee", "value": "$0 (no separate lien-recording fee; lien is noted on the title application)", "statute_wording": "The department shall provide on the application for a certificate of title and the application for registration only a section that provides for the indication of a lien or encumbrance on the vehicle.", "source_url": "https://www.azleg.gov/ars/28/02132.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0034", "state": "AZ", "rule": "inspection_emissions_fee", "value": "$0 on a new car (exempt for the first five registration years); used car from a dealer: dealer pays; private sale in Phoenix (Area A): $16.15 OBD test if not exempt", "statute_wording": "New vehicles before the sixth registration year after initial purchase or lease.", "source_url": "https://www.azleg.gov/ars/49/00542.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0035", "state": "AZ", "rule": "other_point_of_sale_fees", "value": "waste tire fee on a new vehicle: $2.36 per new tire including the spare (vehicle under 10,000 lb, tire price not stated) from 2026-07-01", "statute_wording": "The fee for new tires sold as part of the sale of a motor vehicle (where the price of the tires is not listed separately on the invoice) is $2.36 per tire.", "source_url": "https://azdor.gov/business/waste-tire", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0036", "state": "AZ", "rule": "ev_hybrid_fee", "value": "none: no EV or hybrid registration surcharge; EVs pay standard VLT since 2023 and skip the $1.50 air quality fee and emissions tests", "statute_wording": "The registering officer shall collect the vehicle license tax on a motor vehicle that is powered by alternative fuel and that is initially registered from and after December 31, 2022 in accordance with section 28-5801.", "source_url": "https://www.azleg.gov/ars/28/05805.htm", "checked_date": "2026-10-11", "effective_date": "2023-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0037", "state": "AZ", "rule": "registration_period", "value": "12 months, staggered from the month of registration; 2-year and 5-year terms available for some vehicles", "statute_wording": "A vehicle eligible for 2-Year or 5-year registration will only be assessed a one year registration fee and a one year air quality compliance fee that covers the entire registration period.", "source_url": "https://servicearizona.com/content/SAZHomeFees?otherclick", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0038", "state": "AZ", "rule": "dealer_registration_service_fee", "value": "no state-set amount; dealer title/registration work is covered by the doc fee", "statute_wording": "When motor vehicle dealers prepare and process the required documents to obtain title and registration on behalf of the purchaser, they are providing a service in addition to selling tangible personal property at retail.", "source_url": "https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1997_tpr97-2.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0039", "state": "AZ", "rule": "doc_fee_rule", "value": "no cap; advertising disclosure only", "statute_wording": "If a motor vehicle dealer charges a document fee for a motor vehicle transaction, the motor vehicle dealer must clearly and conspicuously disclose in its advertisement for a motor vehicle that a document fee will be charged", "source_url": "https://www.azleg.gov/ars/44/01371.htm", "checked_date": "2026-10-03", "effective_date": "2021-09-29", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0040", "state": "AZ", "rule": "doc_fee_amount", "value": "none set by law ($499 used as an example only)", "statute_wording": "may include a reasonable charge for the seller's services", "source_url": "https://www.azleg.gov/ars/44/00281.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0041", "state": "AZ", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://www.azleg.gov/ars/44/01371.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0042", "state": "AZ", "rule": "doc_fee_disclosure", "value": "ads must say clearly and conspicuously that a document fee will be charged; fee must be separately stated on the invoice to stay out of TPT", "statute_wording": "the motor vehicle dealer must clearly and conspicuously disclose in its advertisement for a motor vehicle that a document fee will be charged for a motor vehicle transaction.", "source_url": "https://www.azleg.gov/ars/44/01371.htm", "checked_date": "2026-10-03", "effective_date": "2021-09-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0043", "state": "AZ", "rule": "doc_fee_cash_credit_same", "value": "no explicit rule (inference: yes on credit contracts)", "statute_wording": "\"Cash sale price\" means the price stated in a retail installment contract for which the seller would have sold to the buyer, and the buyer would have bought from the seller, the motor vehicle", "source_url": "https://www.azleg.gov/ars/44/00281.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0044", "state": "AZ", "rule": "private_party_tax", "value": "none: no TPT or use tax on a private (casual) sale; buyer pays only title, registration, air quality fee and VLT", "statute_wording": "Casual sales between private parties are not taxable.", "source_url": "https://azdor.gov/sites/default/files/2023-03/BROCHURE_VUTCalculator_fs.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0045", "state": "AZ", "rule": "private_party_value_basis", "value": "n/a (no tax on the price); VLT uses the MSRP formula whatever the price", "statute_wording": "the value of the vehicle is 16.25 percent less than the value for the preceding twelve-month period", "source_url": "https://www.azleg.gov/ars/28/05801.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0046", "state": "AZ", "rule": "out_of_state_credit", "value": "yes: credit for sales/excise tax paid to another US state, up to the Arizona state + city use tax due; none for foreign-country tax", "statute_wording": "If the excise tax imposed by the other state is at a rate less than the tax imposed by this article, the tax imposed by this article is reduced by the amount of the tax already imposed by the other state.", "source_url": "https://www.azleg.gov/ars/42/05159.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0047", "state": "AZ", "rule": "buying_out_of_state", "value": "Arizona resident buying from an out-of-state dealer pays state 5.6% + city use tax (no county use tax) at MVD when registering", "statute_wording": "the purchase is subject to state and city use tax. There is no county use tax.", "source_url": "https://azdor.gov/sites/default/files/2023-03/BROCHURE_VUTCalculator_fs.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0048", "state": "AZ", "rule": "buying_out_of_state", "value": "nonresident buying from an Arizona dealer: exempt if the dealer ships/delivers out of state; otherwise with a 90-day nonresident permit pays Arizona tax equal to the home state's tax", "statute_wording": "Sales of motor vehicles to nonresidents of this state for use outside this state if either of the following applies: (a) The motor vehicle dealer ships or delivers the motor vehicle to a destination out of this state.", "source_url": "https://www.azleg.gov/ars/42/05061.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0049", "state": "AZ", "rule": "new_resident", "value": "no use tax on a vehicle bought and first used while living elsewhere; pays title, registration, air quality fee and VLT on registering", "statute_wording": "Tangible personal property brought into this state by an individual who was a nonresident at the time the property was purchased for storage, use or consumption by the individual if the first actual use or consumption of the property was outside this state", "source_url": "https://www.azleg.gov/ars/42/05159.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0050", "state": "AZ", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "", "source_url": "https://www.azleg.gov/ars/44/00291.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0051", "state": "AZ", "rule": "max_finance_rate", "value": "none for a written retail installment contract (any agreed rate)", "statute_wording": "under a retail installment contract it is lawful to charge and receive interest not to exceed the maximum rate set by contract.", "source_url": "https://www.azleg.gov/ars/44/00291.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0052", "state": "AZ", "rule": "used_vehicle_rule", "value": "same TPT base and rates as new; VLT at $2.89 per $100 on the depreciated value; no waste tire fee; dealer bears any emissions test", "statute_wording": "If any vehicle to be registered is being sold by a dealer licensed to sell motor vehicles pursuant to title 28, the cost of any inspection and any repairs necessary to pass the inspection shall be borne by the dealer.", "source_url": "https://www.azleg.gov/ars/49/00542.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0053", "state": "AZ", "rule": "tax_rounding", "value": "not published for vehicles; worked deals round each tax line to the cent, half up", "statute_wording": "", "source_url": "https://www.phoenix.gov/administration/departments/finance/privilege-sales-use-tax/about-tpt-use-tax/current-combined-tax-rates-phoenix-state-county.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0054", "state": "AZ", "rule": "single_article_tax", "value": "Phoenix two-level city rate: Level 1 (business code 017) 2.8% up to $14,338; Level 2 (code 366) 2.0% above, per single item", "statute_wording": "Level 2 (amounts > $14,338 for a single item), 2026-2027 sales 2.000% 5.600% 0.700% 8.300%", "source_url": "https://www.phoenix.gov/content/dam/phoenix/financesite/documents/privilege-use-tax/Combined-Tax-Rate-Chart-0126.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0055", "state": "AZ", "rule": "late_tax_penalty", "value": "n/a for a dealer deal; out-of-state buyers pay use tax at MVD before registration", "statute_wording": "", "source_url": "https://azdor.gov/sites/default/files/2023-03/BROCHURE_VUTCalculator_fs.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0056", "state": "AZ", "rule": "tax_due_date", "value": "dealer: on its TPT return (20th of the next month for monthly filers); buyer from out-of-state dealer: at MVD registration", "statute_wording": "MONTHLY FILERS - Your January 2026 business activity must be reported and filed by the due date of February 20, 2026.", "source_url": "https://www.phoenix.gov/content/dam/phoenix/financesite/documents/privilege-use-tax/PIO-Approved-Enclosure-Taxpayer-Bulletin-to-Filers-2025.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0057", "state": "AZ", "rule": "recent_change", "value": "Phoenix city retail rate 2.3% -> 2.8% (Level 1)", "statute_wording": "On March 18, 2025, the Phoenix City Council Approved Ordinance G-7369 to amend the City of Phoenix Tax Code to increase the Transaction Privilege and Use Tax rates by 0.5%", "source_url": "https://www.phoenix.gov/content/dam/phoenix/financesite/documents/privilege-use-tax/Bulletin-TPT-Increase-2025-04072025.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0058", "state": "AZ", "rule": "recent_change", "value": "Phoenix single-item threshold $13,886 -> $14,338", "statute_wording": "the current threshold amount of $13,886 will be adjusted by an incremental amount of $452 to $14,338 for the next two years beginning on January 1, 2026.", "source_url": "https://www.phoenix.gov/content/dam/phoenix/financesite/documents/privilege-use-tax/PIO-Approved-Enclosure-Taxpayer-Bulletin-to-Filers-2025.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0059", "state": "AZ", "rule": "recent_change", "value": "waste tire fee on new-vehicle tires $2.33 -> $2.36 per tire (was $1.00 until 2025-03-31)", "statute_wording": "Fees for periods effective July 1, 2026", "source_url": "https://azdor.gov/business/waste-tire", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0060", "state": "AZ", "rule": "recent_change", "value": "Maricopa County 0.5% transportation tax renewed (Prop 479) with no rate change", "statute_wording": "Because there is no change in the tax rate relative to the prior measure (Proposition 400, expiring December 31, 2025), there is no impact to the combined state and county tax rates.", "source_url": "https://azdor.gov/news-center/latest-press-releases/tpt-newsletters/tpt-updates/archive/202512", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0061", "state": "AZ", "rule": "recent_change", "value": "highway safety fee (up to $32/yr) ended", "statute_wording": "beginning from and after June 30, 2021, the registering officer may not collect a highway safety fee.", "source_url": "https://www.azleg.gov/ars/28/02007.htm", "checked_date": "2026-10-03", "effective_date": "2021-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0062", "state": "AZ", "rule": "recent_change", "value": "alternative-fuel vehicles moved to the standard VLT formula", "statute_wording": "the formula used to calculate VLT for alternative fuel vehicles will be the same one used for other vehicles", "source_url": "https://azdot.gov/node/8464", "checked_date": "2026-10-03", "effective_date": "2023-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0063", "state": "AZ", "rule": "upcoming_change", "value": "Phoenix single-item threshold re-indexed", "statute_wording": "The ordinances required that the threshold amounts under the two-level tax structure for Retail Sales and Use Tax business classifications be adjusted for inflation on a biennial basis beginning on January 1, 2018.", "source_url": "https://www.phoenix.gov/content/dam/phoenix/financesite/documents/privilege-use-tax/PIO-Approved-Enclosure-Taxpayer-Bulletin-to-Filers-2025.pdf", "checked_date": "2026-10-03", "effective_date": "2028-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0064", "state": "AZ", "rule": "upcoming_change", "value": "waste tire fee re-indexed; statute repeal date", "statute_wording": "On July 1 each year, the fees will be adjusted using a formula that is based on the Consumer Price Index.", "source_url": "https://azdor.gov/business/waste-tire", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0065", "state": "AZ", "rule": "upcoming_change", "value": "0.6% state education increment ends", "statute_wording": "From and after June 30, 2021 through June 30, 2041", "source_url": "https://www.azleg.gov/ars/42/05010-01.htm", "checked_date": "2026-10-03", "effective_date": "2041-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0066", "state": "AZ", "rule": "upcoming_change", "value": "Maricopa County 0.2% jail facilities tax ends March 2027 unless extended by voters (SB 1144, 2025; question on the 2026-11-03 general election ballot)", "statute_wording": "may continue for not more than twenty years after the date the tax collection begins.", "source_url": "https://www.azleg.gov/ars/42/06109-01.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0067", "state": "AZ", "rule": "upcoming_change", "value": "2026 bills not in force: HB 2012 (separate EV registration fee) and SB 1491 (air quality fee set by rule)", "statute_wording": "AN ACT Amending section 28-2003, Arizona Revised Statutes; relating to vehicle registration fees.", "source_url": "https://www.azleg.gov/legtext/57leg/2r/bills/hb2012p.htm", "checked_date": "2026-10-11", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "AZ-0068", "state": "AZ", "rule": "air_quality_fee", "value": "$0.25 air quality compliance fee per registration of a vehicle that has met the emissions standards or is exempt (Phoenix and Tucson areas A and B); not taxed", "statute_wording": "The registering officer or the department of transportation shall collect an air quality compliance fee of $.25.", "source_url": "https://www.azleg.gov/ars/49/00542.htm", "checked_date": "2026-10-11", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "AZ-0069", "state": "AZ", "rule": "doc_fee_complaint", "value": "Arizona Attorney General's Office, Consumer Information and Complaints; 2005 N Central Ave, Phoenix, AZ 85004", "statute_wording": "If you believe you have been the victim of consumer fraud, you may file an online complaint below.", "source_url": "https://www.azag.gov/complaints/consumer", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0001", "state": "CA", "rule": "tax_local_name", "value": "sales tax (dealer); use tax (private party / out-of-state, paid at DMV)", "statute_wording": "is generally subject to use tax at the time the vehicle is registered with DMV", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub52.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0002", "state": "CA", "rule": "tax_type", "value": "sales_tax_dealer;use_tax_private_party", "statute_wording": "shall pay tax to the Department of Motor Vehicles, acting for and on behalf of the Board, at the time of making application for registration", "source_url": "https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1610.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0003", "state": "CA", "rule": "tax_collected_by", "value": "dealer_at_sale;DMV_for_private_party", "statute_wording": "Certain used motor vehicle dealers are required to pay the sales tax and any applicable district use tax (tax) on their retail sales of certain used motor vehicles directly to the Department of Motor Vehicles (DMV).", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0004", "state": "CA", "rule": "state_rate", "value": "7.25%", "statute_wording": "Total Statewide Base Sales and Use Tax Rate", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sut-rates-description.htm", "checked_date": "2026-10-02", "effective_date": "2017-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0005", "state": "CA", "rule": "taxable_base", "value": "selling price incl. destination, dealer-installed accessories, mandatory warranties and doc fee; no trade-in deduction; manufacturer rebate not deducted; dealer discount deducted", "statute_wording": "Charges for document preparation (doc fees) in connection with the sale of a vehicle, such as transfer papers required by DMV, are subject to tax.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0006", "state": "CA", "rule": "tax_rounding", "value": "round half-up to nearest cent on combined rate", "statute_wording": "rounded off to the nearest cent by eliminating any fraction less than one-half cent and increasing any fraction of one-half cent or over to the next higher cent", "source_url": "https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1700.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0007", "state": "CA", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0008", "state": "CA", "rule": "local_tax", "value": "3.00% district (City of Los Angeles total 10.25%)", "statute_wording": "Los Angeles | 10.250% | Los Angeles | City", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/rates.aspx", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0009", "state": "CA", "rule": "local_tax", "value": "LA County districts: LACTC 0.50% (1982) + LACTC 0.50% (1991) + Metro 0.50% (2009) + Traffic Improvement Plan 0.50% (2017) + Homelessness/Measure A 0.50% (2025-04-01) + Measure ER 0.50% (2026-10-01)", "statute_wording": "Measure ER, approved by voters in the June 2, 2026, election, added a new 0.500 percent countywide tax.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/explanationoftaxratechanges.htm", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0010", "state": "CA", "rule": "local_tax_basis", "value": "buyer registration address (not dealer location)", "statute_wording": "Whether or not you are liable for a special district tax rate will depend on where the vehicle is registered.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "1988-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0011", "state": "CA", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0012", "state": "CA", "rule": "local_rate_lookup", "value": "https://maps.cdtfa.ca.gov/ (address); rates.aspx table; quarterly Excel files; CDTFA-823/105 PDFs", "statute_wording": "Look up the current sales and use tax rate by address", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/rates.aspx", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0013", "state": "CA", "rule": "trade_in_credit", "value": "none (full selling price taxed)", "statute_wording": "the allowance for the trade-in cannot be excluded from the amount on which tax is based.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0014", "state": "CA", "rule": "trade_in_cap", "value": "n/a", "statute_wording": "", "source_url": "https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1654.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0015", "state": "CA", "rule": "negative_equity", "value": "not taxed (not part of vehicle selling price; increases amount owed/financed)", "statute_wording": "", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0016", "state": "CA", "rule": "rebate_manufacturer", "value": "taxable (does not reduce base)", "statute_wording": "The $1,000 rebate does not constitute a reduction in the retailer's gross receipts as a retailer's coupon, cash discount, purchase discount, or otherwise.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "2007-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0017", "state": "CA", "rule": "discount_dealer", "value": "reduces taxable base", "statute_wording": "If you sell a vehicle at a discount, the amount of the discount is not subject to tax.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0018", "state": "CA", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Charges for document preparation (doc fees) in connection with the sale of a vehicle, such as transfer papers required by DMV, are subject to tax.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0019", "state": "CA", "rule": "service_contract_taxable", "value": "optional: no; mandatory: yes", "statute_wording": "Charges for optional warranties (warranties that are not required and are purchased by the customer for an extra charge) are not subject to tax.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0020", "state": "CA", "rule": "gap_taxable", "value": "no", "statute_wording": "", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0021", "state": "CA", "rule": "addons_taxable", "value": "yes if installed/applied before delivery (accessories, etch, tint, coatings, nitrogen)", "statute_wording": "Tax also applies to charges for undersealing, or similar charges, even if the work is sublet and only involves labor or services.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0022", "state": "CA", "rule": "destination_taxable", "value": "yes", "statute_wording": "Such charges represent incoming freight and are taxable as part of the cost of the property sold by the retailer.", "source_url": "https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1628.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0023", "state": "CA", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Sales tax does not apply to license fees that you collect from a customer and pay to DMV.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0024", "state": "CA", "rule": "smog_fee_taxable", "value": "state certificate fee: no; testing/inspection charges: yes", "statute_wording": "The fee for the smog certificate required by the Department of Consumer Affairs (DCA) is not taxable. Amounts charged in excess of the smog certificate fee are taxable.", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0025", "state": "CA", "rule": "registration_fee", "value": "76.00 (73 base + 3 alternative fuel/technology)", "statute_wording": "$76* Includes the Alternative Fuel/Technology Fee ($3)", "source_url": "https://www.dmv.ca.gov/portal/vehicle-registration/registration-fees/", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0026", "state": "CA", "rule": "chp_fee", "value": "34.00", "statute_wording": "", "source_url": "https://www.dmv.ca.gov/portal/file/25vin10-pdf", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0027", "state": "CA", "rule": "vehicle_license_fee", "value": "0.65% x midpoint of $200 value class, rounded to whole dollar (REG 360 table); $32,700 -> class JM -> 213", "statute_wording": "The value of a trade-in, rebate, or exchange of a vehicle is not deducted from the purchase price.", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/collection-and-payment-of-fees-and-penalties/vehicle-license-fee/", "checked_date": "2026-10-02", "effective_date": "2011-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0028", "state": "CA", "rule": "vehicle_license_fee", "value": "basis: new/used sale = cost price to purchaser excluding CA sales/use tax", "statute_wording": "Upon the first sale of a new vehicle to a consumer and upon each sale of a used vehicle to a consumer, the department shall determine the market value of the vehicle on the basis of the cost price to the purchaser", "source_url": "https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-10753/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0029", "state": "CA", "rule": "transportation_improvement_fee", "value": "by market value: 0-4999:33; 5000-24999:66; 25000-34999:132; 35000-59999:198; 60000+:231", "statute_wording": "The annual amount of the transportation improvement fee shall be based on the market value of the vehicle", "source_url": "https://www.dmv.ca.gov/portal/vehicle-registration/registration-fees/", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0030", "state": "CA", "rule": "county_local_fees", "value": "City of Los Angeles (South Coast AQMD): 11.00 = auto theft/DUI 2 + SAFE 1 + fingerprint ID 1 + air quality 7", "statute_wording": "Fee assessment is based on the registered owner's county or city of residence and is collected whenever a registration fee is collected.", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/appendix-1a-county-and-city-fees/", "checked_date": "2026-10-02", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0031", "state": "CA", "rule": "title_fee", "value": "transfer 15.00 (used); new-car original registration: no separate fee; title only 28.00", "statute_wording": "", "source_url": "https://www.dmv.ca.gov/portal/vehicle-registration/registration-fees/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0032", "state": "CA", "rule": "plate_fee", "value": "1.00 reflectorized plate fee when plates issued; special plates extra; replacement 28.00", "statute_wording": "a fee of one dollar ($1) for reflectorization shall be paid only by those vehicle owners receiving license plates or devices under this section.", "source_url": "https://codes.findlaw.com/ca/vehicle-code/veh-sect-4850/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0033", "state": "CA", "rule": "lien_fee", "value": "none", "statute_wording": "", "source_url": "https://www.dmv.ca.gov/portal/vehicle-registration/registration-fees/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0034", "state": "CA", "rule": "inspection_emissions_fee", "value": "smog abatement 20.00/yr (<=6 model years, biennial counties); 25.00 (7-8 model years)", "statute_wording": "The current annual $20 smog abatement fee for vehicles that are six or less model years old remains in effect.", "source_url": "https://www.dmv.ca.gov/portal/uploads/2020/05/18vin19.pdf", "checked_date": "2026-10-02", "effective_date": "2019-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0035", "state": "CA", "rule": "inspection_emissions_fee", "value": "smog transfer 8.00 (<=4 model years) in lieu of smog certificate", "statute_wording": "A vehicle that is four model years old or less is exempt from a transfer smog and an $8 fee is due in lieu of the smog certification.", "source_url": "https://www.dmv.ca.gov/portal/uploads/2020/05/18vin19.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0036", "state": "CA", "rule": "inspection_emissions_fee", "value": "dealer emission testing charge <= 50.00 + actual state certificate fee", "statute_wording": "Dealers may charge buyers a fee not to exceed $50 for emission testing plus the actual fee charged for issuance of the smog certification.", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/collection-and-payment-of-fees-and-penalties/smog-certification-fee/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0037", "state": "CA", "rule": "other_point_of_sale_fees", "value": "California tire fee 1.75 per new tire incl. spare (new car: 5 x 1.75 = 8.75 typical)", "statute_wording": "New tires (including the spare) included with the purchase of: New or used motor vehicles", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub91.pdf", "checked_date": "2026-10-10", "effective_date": "2005-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0038", "state": "CA", "rule": "weight_fee", "value": "none for passenger vehicles", "statute_wording": "Weight fee (WF) for commercial vehicles.", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/collection-and-payment-of-fees-and-penalties/registration-fees/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0039", "state": "CA", "rule": "ev_hybrid_fee", "value": "ZEV road improvement fee 121.00 on renewals of MY2020+ ZEVs; not on initial dealer registration; hybrids none", "statute_wording": "RIF is not assessed on the initial registration of a newly purchased ZEV from a licensed vehicle dealer.", "source_url": "https://www.dmv.ca.gov/portal/vehicle-registration/registration-fees/", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0040", "state": "CA", "rule": "registration_period", "value": "annual; new car: 12 months from Date First Operated; full-year fees, no proration on a normal sale", "statute_wording": "Fees are due based on the “Date First Operated” date.", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/new-vehicles-sold-by-california-dealers/new-vehicle-sales-by-a-california-dealer/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0041", "state": "CA", "rule": "dealer_registration_service_fee", "value": "electronic filing charge <= actual first-line service provider charge; no fixed $ cap", "statute_wording": "An electronic filing charge, not to exceed the actual amount the dealer is charged by a first-line service provider", "source_url": "https://california.public.law/codes/vehicle_code_section_4456.5", "checked_date": "2026-10-02", "effective_date": "2019-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0042", "state": "CA", "rule": "doc_fee_rule", "value": "cap: 85 if DMV private industry partner (VC 1685), else 70; not a government fee", "statute_wording": "If a dealer has a contractual agreement with DMV to be a private industry partner pursuant to Section 1685, the document processing charge shall not exceed eighty-five dollars ($85).", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/collection-and-payment-of-fees-and-penalties/dealers-document-preparation-and-electronic-filing-service-fee/", "checked_date": "2026-10-02", "effective_date": "2019-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0043", "state": "CA", "rule": "doc_fee_amount", "value": "85.00", "statute_wording": "shall not exceed eighty-five dollars ($85)", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/collection-and-payment-of-fees-and-penalties/dealers-document-preparation-and-electronic-filing-service-fee/", "checked_date": "2026-10-02", "effective_date": "2019-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0044", "state": "CA", "rule": "doc_fee_indexing", "value": "none (flat)", "statute_wording": "This section shall become operative on January 1, 2019.", "source_url": "https://california.public.law/codes/vehicle_code_section_4456.5", "checked_date": "2026-10-02", "effective_date": "2019-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0045", "state": "CA", "rule": "doc_fee_disclosure", "value": "contract must state not a governmental fee; may be excluded from advertised total price but ads must say it will be added", "statute_wording": "If the seller imposes a charge for document processing or to electronically register or transfer the vehicle, the contract shall contain a disclosure that the charge is not a governmental fee", "source_url": "https://codes.findlaw.com/ca/civil-code/civ-sect-2982/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0046", "state": "CA", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://california.public.law/codes/vehicle_code_section_4456.5", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0047", "state": "CA", "rule": "private_party_tax", "value": "use tax at buyer registration-address rate, paid to DMV at transfer (City of LA 10.25%)", "statute_wording": "is generally subject to use tax at the time the vehicle is registered with DMV", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub52.pdf", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0048", "state": "CA", "rule": "private_party_value_basis", "value": "declared purchase price (title/bill of sale)", "statute_wording": "Each application subject to use tax must show the purchase price on the back of the Certificate of Title or include a bill of sale.", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/use-tax/calculating-use-tax-amount/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0049", "state": "CA", "rule": "private_party_family_exemption", "value": "exempt: spouse/RDP, parent, child, grandparent, grandchild; siblings only if both under 18", "statute_wording": "by the brother or sister of the purchaser if both are under the age of 18 and are related by blood or adoption, where the seller is not engaged in the business of selling", "source_url": "https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1610.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0050", "state": "CA", "rule": "out_of_state_credit", "value": "credit for sales/use tax paid to another US state/DC, capped at CA tax due; none for foreign countries/territories", "statute_wording": "The tax credit should not exceed the California tax that is due.", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/use-tax/credit-for-tax-paid-to-another-state/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0051", "state": "CA", "rule": "buying_out_of_state", "value": "use tax if first used in CA, or brought in within 12 months (365 days) and resident/registered/used >half time in CA", "statute_wording": "Use tax or a CDTFA 111 is required for vehicles or vessels purchased outside California on or after October 1, 2008, and brought into California within 365 days from the purchase date.", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/use-tax/transactions-subject-to-use-tax/", "checked_date": "2026-10-02", "effective_date": "2008-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0052", "state": "CA", "rule": "new_resident", "value": "no use tax if purchased >12 months before entry; pay full registration fees + 28.00 nonresident service fee; smog certificate", "statute_wording": "", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub52.pdf", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0053", "state": "CA", "rule": "dealer_rate_markup_cap", "value": "2.5 APR points if term <=60 months; 2.0 if >60 months (dealer participation cap)", "statute_wording": "an annual percentage rate equal to 2.5 percent for a contract having an original scheduled term of 60 monthly payments or less or 2 percent for a contract having an original scheduled term of more than 60 monthly payments.", "source_url": "https://codes.findlaw.com/ca/civil-code/civ-sect-2982-10/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0054", "state": "CA", "rule": "max_finance_rate", "value": "none found", "statute_wording": "", "source_url": "https://codes.findlaw.com/ca/civil-code/civ-sect-2982-10/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0055", "state": "CA", "rule": "used_vehicle_rule", "value": "same tax rules as new; transfer fee 15; smog certificate (>4 MY) or 8 smog transfer fee (<=4 MY); VLF resets at next renewal", "statute_wording": "Certain used motor vehicle dealers are required to pay the sales tax and any applicable district use tax (tax) on their retail sales of certain used motor vehicles directly to the Department of Motor Vehicles (DMV).", "source_url": "https://www.cdtfa.ca.gov/formspubs/pub34.pdf", "checked_date": "2026-10-02", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0056", "state": "CA", "rule": "cars_act", "value": "SB 766 Ch.354 Stats.2025; operative 2026-10-01; no tax/fee/doc-fee change; bans no-benefit add-ons; used <= $50,000 3-day cancel, restocking 1.5% (min 200, max 600) + 1/mile over 250 (max 150), void after 400 miles", "statute_wording": "Prohibits a dealer, in connection with the sale or financing of vehicles, from charging for add-on products that would not benefit the purchaser or lessee, including nitrogen-filled tires with less than 95% nitrogen purity", "source_url": "https://apcp.assembly.ca.gov/media/1007", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0057", "state": "CA", "rule": "recent_change", "value": "LA County district tax 9.75% -> 10.25% (Measure ER +0.50%)", "statute_wording": "Measure ER, approved by voters in the June 2, 2026, election, added a new 0.500 percent countywide tax.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/explanationoftaxratechanges.htm", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0058", "state": "CA", "rule": "recent_change", "value": "LA County Measure H 0.25% replaced by 0.50% homelessness tax (Measure A): 9.50% -> 9.75%", "statute_wording": "", "source_url": "https://www.cdtfa.ca.gov/formspubs/cdtfa105.pdf", "checked_date": "2026-10-02", "effective_date": "2025-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0059", "state": "CA", "rule": "recent_change", "value": "DMV CPI increases: registration 71->73 base, CHP 32->34, RIF 118->121, TIF bands +1 to +4, service fees 27->28", "statute_wording": "Effective January 1, 2026, the following fees will increase based on the Consumer Price Index (CPI).", "source_url": "https://www.dmv.ca.gov/portal/file/25vin10-pdf", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0060", "state": "CA", "rule": "recent_change", "value": "SB 791 doc-fee increase failed", "statute_wording": "", "source_url": "https://calmatters.digitaldemocracy.org/bills/ca_202520260sb791", "checked_date": "2026-10-02", "effective_date": "2026-03-02", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0061", "state": "CA", "rule": "upcoming_change", "value": "DMV registration/CHP/TIF/RIF CPI adjustment", "statute_wording": "On January 1, 2020, and every January 1 thereafter, the department shall adjust the transportation improvement fee", "source_url": "https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-11052/", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0062", "state": "CA", "rule": "upcoming_change", "value": "district tax rates can change each quarter (Jan 1, Apr 1, Jul 1, Oct 1)", "statute_wording": "", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/explanationoftaxratechanges.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CA-0063", "state": "CA", "rule": "vehicle_license_fee", "value": "Depreciation by registration year, as a share of the value class midpoint: year 1 100%, 2 90%, 3 80%, 4 70%, 5 60%, 6 50%, 7 40%, 8 30%, 9 25%, 10 20%, 11 and later 15%; minimum fee $1", "statute_wording": "for the first year, 100 percent of a sum equal to the middle point between the extremes of its class [...]; for the second year, 90 percent of that sum; for the third year, 80 percent of that sum; for the fourth year, 70 percent of that sum; for the fifth year, 60 percent of that sum; for the sixth year, 50 percent of that sum; for the seventh year, 40 percent of that sum; for the eighth year, 30 percent of that sum; for the ninth year, 25 percent of that sum; and for the 10th year, 20 percent of that sum; and for the 11th year and each succeeding year, 15 percent of that sum; provided, however, that the minimum tax shall be the sum of one dollar ($1).", "source_url": "https://www.dmv.ca.gov/portal/file/vlf-rate-table-reg-360-pdf/", "checked_date": "2026-10-06", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0064", "state": "CA", "rule": "inspection_emissions_fee", "value": "Smog check due at registration renewal (the biennial program, whose newer cars pay the smog abatement fee instead) in 34 counties: Alameda, Butte, Colusa, Contra Costa, Fresno, Glenn, Kern, Kings, Los Angeles, Madera, Marin, Merced, Monterey, Napa, Nevada, Orange, Sacramento, San Benito, San Francisco, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Shasta, Solano, Stanislaus, Sutter, Tehama, Tulare, Ventura, Yolo, Yuba", "statute_wording": "If you live in one of these counties, you need a smog inspection when you renew your vehicle registration.", "source_url": "https://www.dmv.ca.gov/portal/vehicle-registration/smog-inspections/", "checked_date": "2026-10-06", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0065", "state": "CA", "rule": "inspection_emissions_fee", "value": "ZIP codes where a smog check is due at registration renewal (the biennial program) in six counties that are only partly in it, as DMV prints them (95613-14 means 95613 to 95614). El Dorado: 95613-14 95619 95623 95629 95633-36 95643 95651 95656 95664 95667 95672 95682 95684 95709 95720-21 95735 95762; Placer: 95602-04 95626 95631 95648 95650 95658 95661 95663 95668 95677-78 95681 95692 95701 95703 95713-15 95717 95722 95736 95746-47 95765 96161; Riverside: 91718-20 91752 91760 92028 92201-03 92210-11 92220 92223 92230 92234-36 92240-41 92247-48 92253-55 92258 92260-64 92270 92274 92276 92282 92292 92302-03 92306 92313 92320 92324 92330-31 92337 92343-44 92348-49 92353 92355 92360-62 92367 92370 92373 92380-81 92383 92387-88 92390 92395-96 92399 92501-23 92530-32 92536 92539 92543-46 92548-49 92551-57 92561-64 92567 92570-72 92581-87 92589-93 92595-96 92599 92860 92877-83; San Bernardino: 91701 91708-10 91729-30 91737 91739 91743 91758-59 91761-64 91766 91784-86 92301 92304-05 92307-12 92313-19 92321-22 92324-27 92329 92331 92333-42 92344-47 92350 92352 92354 92356-59 92365 92368-69 92371-78 92382 92385-86 92391-93 92394-95 92397-99 92400-18 92420 92423-24 92427 92880 93516 93555 93558 93562 93592; San Diego: 91901-03 91908-15 91917 91921 91932-33 91935 91941-47 91950-51 91976-79 92003 92007-11 92013-14 92018-30 92033 92037-40 92046 92049 92051-58 92061 92064-65 92067-69 92071-75 92078-79 92081-85 92088 92090-93 92100-40 92142-45 92147 92149-50 92152-55 92158-99; Sonoma: 94515 94926-28 94931 94951-55 94972 94975 94999 95401-09 95416 95431 95433 95439 95442 95444 95452 95472-73 95476 95487 95492. Los Angeles County is whole except ZIP 90704 (Avalon, Catalina Island), which DMV says is exempt", "statute_wording": "Appendix 1C – Partial Biennial Smog Counties Zip Codes. Zip code 90704 (Avalon or Catalina Island) is exempt from smog requirements per Health & Safety Code §44044(A). It is the only exempt zip code in Los Angeles County (19).", "source_url": "https://www.dmv.ca.gov/portal/handbook/vehicle-industry-registration-procedures-manual-2/appendix-1c-partial-biennial-smog-counties-zip-codes/", "checked_date": "2026-10-06", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CA-0066", "state": "CA", "rule": "doc_fee_complaint", "value": "California Department of Motor Vehicles, Investigations Division; The DMV Investigations district office nearest where the sale took place, listed on form INV 172 A", "statute_wording": "Mail the complaint and copies of supporting documents to the Investigations District Office closest to where the incident took place.", "source_url": "https://www.dmv.ca.gov/portal/uploads/2021/11/INV172A_RecordOfComplaint.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0001", "state": "CO", "rule": "tax_local_name", "value": "Colorado sales tax (state + state-administered local) plus Denver city sales tax; specific ownership tax at registration", "statute_wording": "Motor vehicles are tangible personal property and are therefore subject to Colorado sales and use taxes.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0002", "state": "CO", "rule": "tax_type", "value": "sales_tax_on_price (state + RTD + Cultural District + home-rule city); plus annual specific_ownership_tax by MSRP and age", "statute_wording": "State and state-administered local sales and use taxes are calculated on the full purchase price of the motor vehicle.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0003", "state": "CO", "rule": "tax_collected_by", "value": "dealer at signing (state, RTD, CD, and Denver city tax when the dealer is Denver-licensed and the buyer lives in Denver); county clerk at registration for any tax not collected; SOT and registration fees paid by buyer at Denver Motor Vehicle", "statute_wording": "Anyone engaged in the business of selling or delivering motor vehicles in Colorado, including any auto dealer, is a retailer and is required to obtain a sales tax license and collect all applicable state and state-administered sales taxes", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0004", "state": "CO", "rule": "tax_collected_by", "value": "Denver city tax: dealer if licensed with Denver, else buyer pays use tax at Denver Motor Vehicle", "statute_wording": "If the seller is not licensed and authorized, then the purchaser shall pay the use tax directly to the Denver Motor Vehicle Division.", "source_url": "https://www.denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/taxguidetopic5_automotivevehicles.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0005", "state": "CO", "rule": "tax_due_date", "value": "before title/registration; register within 60 days of purchase", "statute_wording": "Within sixty days after purchase, every owner of a motor vehicle... ", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0006", "state": "CO", "rule": "state_rate", "value": "2.90%", "statute_wording": "there is imposed upon all sales of commodities and services specified in section 39-26-104 a tax at the rate of two and ninety one-hundredths percent of the amount of the sale", "source_url": "https://olls.info/crs/crs2026-title-39.htm", "checked_date": "2026-10-03", "effective_date": "2001-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0007", "state": "CO", "rule": "taxable_base", "value": "full purchase price incl. destination, doc fee and other mandatory dealer fees, OEM options; minus trade-in FMV; minus unreimbursed dealer discounts; NOT minus manufacturer rebates", "statute_wording": "Mandatory dealer fees that are not optional for the purchaser are included in the taxable purchase price.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0008", "state": "CO", "rule": "taxable_base", "value": "Denver city tax: 'net purchase price' = total purchase price less dealer trade-in allowance", "statute_wording": "Denver sales/use tax is due on the net purchase price (total purchase price less the amount allowed by a dealer for a trade-in, if any; no trade-in deduction is allowed if the sale is not by a licensed dealer).", "source_url": "https://www.denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/taxguidetopic5_automotivevehicles.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0009", "state": "CO", "rule": "min_max_tax", "value": "none (no cap, no minimum); no tax on sales of 17 cents or less", "statute_wording": "Said schedules or systems must be designed so that no such tax is charged on any sale of seventeen cents or less.", "source_url": "https://olls.info/crs/crs2026-title-39.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0010", "state": "CO", "rule": "tax_rounding", "value": "nearest cent, half up (third decimal > 4 rounds up); each jurisdiction may be its own line (CDOR, Mar 2026); Denver line assumed same", "statute_wording": "computed in accordance with schedules or systems approved by the executive director of the department of revenue", "source_url": "https://olls.info/crs/crs2026-title-39.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0011", "state": "CO", "rule": "local_tax", "value": "Denver (City and County): RTD 1.00% + Scientific and Cultural Facilities District (CD) 0.10% + Denver city 5.15% = 6.25%; total with state 9.15%", "statute_wording": "Sales Tax Rate Colorado State Tax 2.90% RTD Tax 1.10% Denver City Tax 5.15% Total Sales Tax 9.15%", "source_url": "https://www.denvergov.org/Vehicles-Parking/Vehicles/Motor-Vehicle/Register-a-Vehicle/Fees-Sales-Tax", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0012", "state": "CO", "rule": "local_tax", "value": "Denver city sales tax 5.15%", "statute_wording": "The Denver Revised Municipal Code (DRMC) imposes a 5.15% sales tax on the purchase price paid or charged on retail sales", "source_url": "https://www.denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/tax-update-2025/taxguidetopic70_salestax.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0013", "state": "CO", "rule": "local_tax_basis", "value": "buyer's residence / registration address (sale location tax applies only if the buyer lives and registers there)", "statute_wording": "The retailer should not collect sales tax for any city, county, or special district unless the purchaser is a resident of that local jurisdiction and will be registering the vehicle in that local jurisdiction.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0014", "state": "CO", "rule": "local_tax_cap", "value": "none", "statute_wording": "State and state-administered local sales and use taxes are calculated on the full purchase price of the motor vehicle.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0015", "state": "CO", "rule": "local_rate_lookup", "value": "CDOR jurisdiction rate file (XLSX, Jan-Jun and Jul-Dec editions; 447 locations) + DR 1002 (Looker Studio) + address lookup salestaxlookup.colorado.gov", "statute_wording": "This publication is updated on January 1st and July 1st each year. All state-administered sales taxes or rate changes may become effective only on January 1 or July 1.", "source_url": "https://tax.colorado.gov/DR1002", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0016", "state": "CO", "rule": "trade_in_credit", "value": "full (fair market value of a registrable vehicle traded in); state, RTD, CD", "statute_wording": "If the purchaser trades in a motor vehicle they own as part of a transaction to purchase another motor vehicle, the fair market value of the trade-in is excluded from the taxable purchase price", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0017", "state": "CO", "rule": "trade_in_credit", "value": "Denver: full dealer allowance, licensed-dealer sales only", "statute_wording": "The amount allowed as a trade-in is a reduction from the taxable sales price when such traded-in property is to be resold in the usual course of the retailer's business.", "source_url": "https://www.denvergov.org/content/dam/denvergov/Portals/571/documents/TaxGuide/TaxGuideTopic73_TradeIns.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0018", "state": "CO", "rule": "trade_in_cap", "value": "none", "statute_wording": "the fair market value of the trade-in is excluded from the taxable purchase price", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0019", "state": "CO", "rule": "negative_equity", "value": "not taxed; added to the loan (inference)", "statute_wording": "The taxable purchase price includes all amounts received by the seller for the purchase of the vehicle", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0020", "state": "CO", "rule": "rebate_manufacturer", "value": "does NOT reduce the taxable price (state, RTD, CD and Denver)", "statute_wording": "The taxable purchase price is not reduced by any rebate offered by the manufacturer or by any other rebates", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0021", "state": "CO", "rule": "discount_dealer", "value": "reduces the taxable price if not reimbursed by a third party", "statute_wording": "The taxable purchase price is reduced to reflect any discount allowed by the dealer, including an employee discount, that is not reimbursed by any third party.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0022", "state": "CO", "rule": "doc_fee_taxable", "value": "yes (state, RTD, CD); Denver yes by inference", "statute_wording": "Examples of mandatory dealer fees that are included in the taxable purchase price are: documentation fees; processing fees; dealer preparation and closing fees", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0023", "state": "CO", "rule": "service_contract_taxable", "value": "no, if optional and separately stated; yes if mandatory or bundled", "statute_wording": "warranties, maintenance, and service contracts are not included in the taxable purchase price if they are optional for the purchaser and the price for the contract is stated separately on the invoice.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0024", "state": "CO", "rule": "gap_taxable", "value": "no, if optional and separately stated", "statute_wording": "The charges for these optional services and insurance are not included in the taxable purchase price if they are separately stated on the invoice.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0025", "state": "CO", "rule": "addons_taxable", "value": "yes: OEM-installed options always; dealer-installed equipment taxable, its separately stated installation labor not; optional VIN etch not", "statute_wording": "Any charges separately stated on the invoice for optional equipment installed on the motor vehicle by the dealer (such as theft protection devices) are taxable.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0026", "state": "CO", "rule": "destination_taxable", "value": "yes", "statute_wording": "destination fees or charges (also commonly described as delivery, shipping, handling, or freight charges) charged to the dealer for the transportation of the motor vehicle to the dealer and passed along to the purchaser", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0027", "state": "CO", "rule": "gov_fees_taxable", "value": "no (title, registration and filing fees paid to the county clerk; waste tire fee; emissions inspection fees; retail delivery fee)", "statute_wording": "titling, registration, and filing fees paid to the county clerk", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0028", "state": "CO", "rule": "title_fee", "value": "$7.20", "statute_wording": "the applicant shall pay to the agent a fee of seven dollars and twenty cents, which shall be in addition to the fees for the registration of such motor vehicle", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0029", "state": "CO", "rule": "lien_fee", "value": "$40.00 county recording fee (since 2025-07-01); the one $7.20 title fee covers the lien notation", "statute_wording": "The fee described in subsection (1) of this section will be collected on any filing received by the county clerk and recorder as an authorized agent of the executive director of the department of revenue pursuant to section 38-29-128 or 42-6-121.", "source_url": "https://olls.info/crs/crs2026-title-30.htm", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0030", "state": "CO", "rule": "specific_ownership_tax", "value": "Class C (passenger cars, SUVs): taxable value = 85% of MSRP excluding destination; year 1 2.10%, year 2 1.50%, year 3 1.20%, year 4 0.90%, years 5-9 0.45%, year 10+ $3; model year = year 1", "statute_wording": "The taxable value of every item of Class C or Class D personal property shall be eighty-five percent of the manufacturer's suggested retail price, not including applicable federal excise tax, transportation or shipping costs, or preparation and delivery costs.", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0031", "state": "CO", "rule": "specific_ownership_tax", "value": "rounded to whole dollars (state fee estimator)", "statute_wording": "SOT 559.00 (MSRP 31,300, 2026 passenger car); SOT 553.00 (MSRP 31,000)", "source_url": "https://mydmv.colorado.gov/?Link=FeeEstimator", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0032", "state": "CO", "rule": "specific_ownership_tax", "value": "DMV page rates match statute", "statute_wording": "Taxable Value: 85% of the original MSRP. ... First Year 2.1% of Taxable Value Second Year 1.5% ... Third Year 1.2% ... Fourth Year .9% ... Fifth, Sixth, Seventh, Eighth, and Ninth Years .45% ... Tenth Year $3.00", "source_url": "https://dmv.colorado.gov/taxes-and-fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0033", "state": "CO", "rule": "registration_fee", "value": "passenger car: $6 up to 2,000 lb; up to 4,500 lb $6 + $0.20 per 100 lb or fraction over 2,000; Tucson 3,500 lb = $9.00", "statute_wording": "Weighing forty-five hundred pounds or less, six dollars plus twenty cents per one hundred pounds, or fraction thereof, of weight over two thousand pounds", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0034", "state": "CO", "rule": "registration_fee", "value": "age-of-vehicle fee: under 7 years $12; 7-9 years $10; 10+ $7", "statute_wording": "For motor vehicles less than seven years old, twelve dollars", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0035", "state": "CO", "rule": "registration_fee", "value": "road safety surcharge (FASTER): 2,001-5,000 lb $23 less $3.70 = $19.30 for registration periods starting 2025-09-01 to 2027-08-31", "statute_wording": "For any registration period that begins on or after September 1, 2025, but before September 1, 2027, the amount of each road safety surcharge imposed pursuant to subsection (1)(a)(I) of this section is reduced by three dollars and seventy cents.", "source_url": "https://olls.info/crs/crs2026-title-43.htm", "checked_date": "2026-10-03", "effective_date": "2025-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0036", "state": "CO", "rule": "registration_fee", "value": "bridge safety surcharge (FASTER): 2,001-5,000 lb $18.00", "statute_wording": "Eighteen dollars for any vehicle that weighs more than two thousand pounds but not more than five thousand pounds", "source_url": "https://olls.info/crs/crs2026-title-43.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0037", "state": "CO", "rule": "registration_fee", "value": "other per-registration statutory fees: EMS $2.00; peace officer training $1.00; AIR account $0.50; county road fee $1.50; authorized-agent (clerk) fee $4.00", "statute_wording": "there shall be assessed an additional fee of two dollars at the time of registration of any motor vehicle", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0038", "state": "CO", "rule": "registration_fee", "value": "DMV estimator cross-check: registration fees $69.00 (rounded) for a 2026 gasoline passenger car, 3,500 lb", "statute_wording": "Registration Fees 69.00", "source_url": "https://mydmv.colorado.gov/?Link=FeeEstimator", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0039", "state": "CO", "rule": "insurance_id_fee", "value": "$0.50 insurance fee + $0.10 MIIDB fee (in totals)", "statute_wording": "Insurance Fee - This $0.50 fee is charged to vehicles that are not exempt from the Motorist Insurance Identification Database fee", "source_url": "https://dmv.colorado.gov/taxes-and-fees", "checked_date": "2026-10-11", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0040", "state": "CO", "rule": "county_local_fees", "value": "Denver (program area): $1.50 emissions-area AIR fee + $0.70 emissions program county-area fee (both in totals); $1.50 county road fee (42-3-310) statewide", "statute_wording": "at the time of registration of any motor vehicle in the program area subject to inspection and not exempt from registration, the owner shall pay a fee of one dollar and fifty cents", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0041", "state": "CO", "rule": "plate_fee", "value": "$7.38 per embossed plate set + month tab $0.45 + year tab $0.48 on issuance (in totals); mounting boards left out", "statute_wording": "Embossed (Set) $5.83 $7.38", "source_url": "https://dmv.colorado.gov/press-release/colorado-dmv-announces-new-fee-schedules-for-june-30-2025-and-july-1-2025", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0042", "state": "CO", "rule": "inspection_emissions_fee", "value": "$0 to the buyer: gasoline cars exempt for their first seven model years (2026 and 2022 cars both exempt in 2026); on a resale the seller obtains any required test", "statute_wording": "An emissions test is required every two years for vehicles more than seven model years old.", "source_url": "https://dmv.colorado.gov/gas-emissions-requirements", "checked_date": "2026-10-11", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0043", "state": "CO", "rule": "other_point_of_sale_fees", "value": "Keep Colorado Wild state parks pass $29 offered at registration (optional; not in totals)", "statute_wording": "Colorado residents can opt in to a highly discounted $29 Keep Colorado Wild Pass during their annual vehicle registration.", "source_url": "https://dmv.colorado.gov/taxes-and-fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0044", "state": "CO", "rule": "ev_hybrid_fee", "value": "plug-in EV registration fee $63.05 (FY2026-27) + EV road usage fee BEV $26 / PHEV $13 (7/1/26-6/30/27); gasoline car $0", "statute_wording": "Plug-In Electric Vehicle $63.05", "source_url": "https://dmv.colorado.gov/taxes-and-fees", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0045", "state": "CO", "rule": "registration_period", "value": "12 months; register within 60 days of purchase; renew yearly in the same month", "statute_wording": "Within sixty days after purchase, every owner of a motor vehicle... ", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0046", "state": "CO", "rule": "vehicle_license_fee", "value": "see specific_ownership_tax (value-based, paid at signing-equivalent first registration)", "statute_wording": "you are responsible for payment of ownership tax and state licensing fees , each year at the time of vehicle registration throughout the life of the vehicle.", "source_url": "https://www.denvergov.org/Vehicles-Parking/Vehicles/Motor-Vehicle/Register-a-Vehicle/Fees-Sales-Tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0047", "state": "CO", "rule": "dealer_registration_service_fee", "value": "none set by law; dealer's own charges are covered by the doc fee", "statute_wording": "Advertising the price of a vehicle without including all costs to the purchaser at the time of delivery, except sales tax, finance charges, cost of emissions test, other governmental fees or taxes", "source_url": "https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=11297&fileName=1%20CCR%20205-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0048", "state": "CO", "rule": "doc_fee_rule", "value": "no cap; must be inside any advertised vehicle price (dealer board rule) and inside the advertised total price (HB 25-1090)", "statute_wording": "Advertising the price of a vehicle without including all costs to the purchaser at the time of delivery, except sales tax, finance charges, cost of emissions test, other governmental fees or taxes, and transportation costs", "source_url": "https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=11297&fileName=1%20CCR%20205-1", "checked_date": "2026-10-03", "effective_date": "2024-01-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0049", "state": "CO", "rule": "doc_fee_amount", "value": "no set amount; $499 used as the example", "statute_wording": "", "source_url": "https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=11297&fileName=1%20CCR%20205-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0050", "state": "CO", "rule": "doc_fee_indexing", "value": "n/a (no statutory amount)", "statute_wording": "", "source_url": "https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=11297&fileName=1%20CCR%20205-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0051", "state": "CO", "rule": "doc_fee_disclosure", "value": "Advertised price must include it (Rule 13). Since 2026-01-01 any advertised amount must show the total price including mandatory fees, excluding government charges.", "statute_wording": "A person shall not offer, display, or advertise an amount a person may pay for a good, service, or property unless the person... clearly and conspicuously discloses the total price", "source_url": "https://olls.info/crs/crs2026-title-06.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0052", "state": "CO", "rule": "doc_fee_cash_credit_same", "value": "no specific rule found; same fee implied by Rule 13 advertised-price requirement", "statute_wording": "Advertising the price of a vehicle without including all costs to the purchaser at the time of delivery", "source_url": "https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=11297&fileName=1%20CCR%20205-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0053", "state": "CO", "rule": "private_party_tax", "value": "yes: state 2.9% + RTD + CD + buyer's city/county use tax, paid by buyer to the county clerk at registration", "statute_wording": "If the seller is not required to collect sales taxes, the purchaser generally must pay all applicable state and local sales taxes to the county clerk at the time of registration.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0054", "state": "CO", "rule": "private_party_value_basis", "value": "purchase price on the bill of sale; Denver uses Kelley Blue Book average wholesale for claimed gifts / unsupported values; buyer may file MV 3 affidavit", "statute_wording": "The vehicle is taxed at the fair market value as determined by using the Kelly Blue Book average wholesale value.", "source_url": "https://www.denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/taxguidetopic5_automotivevehicles.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0055", "state": "CO", "rule": "out_of_state_credit", "value": "yes, for sales/use tax legally imposed by the other state (not foreign countries)", "statute_wording": "If the purchaser paid any sales, use, or other similar tax legally imposed by the state in which the sale took place, the purchaser is allowed a credit against the use tax due for the sales tax paid.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0056", "state": "CO", "rule": "buying_out_of_state", "value": "Colorado resident buying out of state pays Colorado use tax + local use tax at registration, less credit", "statute_wording": "If anyone, including any individual or business, purchases a motor vehicle outside of Colorado and registers it in Colorado, the purchaser must pay Colorado use tax and any applicable local use tax at the time of registration.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0057", "state": "CO", "rule": "new_resident", "value": "state: no use tax on a vehicle bought before moving in; Denver may charge city use tax if less tax was paid elsewhere; SOT and fees at registration within 90 days", "statute_wording": "If a nonresident moves into Colorado and acquires Colorado residency, no use tax applies to any motor vehicle they acquired outside of Colorado and brought into the state when acquiring residency.", "source_url": "https://tax.colorado.gov/sales-use-tax-topics-motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0058", "state": "CO", "rule": "sale_of_own_vehicle_credit", "value": "registration credit: unused SOT/fees on a sold/traded vehicle (prorated by month, if over $10) can apply to the next registration or be assigned", "statute_wording": "the department shall allow a credit for taxes, surcharges, and registration fees paid on any item of Class A, Class B, Class C, Class D, or Class F personal property... if the owner disposes of the vehicle during the registration period", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0059", "state": "CO", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://olls.info/crs/crs2026-title-05.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0060", "state": "CO", "rule": "max_finance_rate", "value": "consumer credit sale (dealer RISC): greater of 21% APR, or 36% on first $1,000 / 21% on $1,000-$3,000 / 15% above $3,000 -> effectively 21% on car loans", "statute_wording": "Twenty-one percent per year on the unpaid balances of the amount financed.", "source_url": "https://olls.info/crs/crs2026-title-05.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0061", "state": "CO", "rule": "used_vehicle_rule", "value": "same sales tax rules as new; SOT by original MSRP and model-year age; age fee by vehicle age; emissions certificate is the seller's duty when required", "statute_wording": "Regardless of the date of acquisition by an owner, the year of manufacture or the year for which designated by the manufacturer as a current model shall be considered as the first year of service.", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0062", "state": "CO", "rule": "recent_change", "value": "Denver city rate 4.81% -> 5.15%", "statute_wording": "imposes a 5.15% sales tax", "source_url": "https://www.denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/tax-update-2025/taxguidetopic70_salestax.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0063", "state": "CO", "rule": "recent_change", "value": "Road safety surcharge cut by $3.70 (to $19.30 for 2,001-5,000 lb)", "statute_wording": "reduced by three dollars and seventy cents", "source_url": "https://olls.info/crs/crs2026-title-43.htm", "checked_date": "2026-10-03", "effective_date": "2025-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0064", "state": "CO", "rule": "recent_change", "value": "County recording fee for vehicle liens set at $40 per document", "statute_wording": "the fee is forty dollars for each document", "source_url": "https://olls.info/crs/crs2026-title-30.htm", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0065", "state": "CO", "rule": "recent_change", "value": "Total-price advertising law (mandatory fees in advertised price)", "statute_wording": "clearly and conspicuously discloses the total price", "source_url": "https://olls.info/crs/crs2026-title-06.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0066", "state": "CO", "rule": "recent_change", "value": "EV registration fee $60.05 -> $63.05; EV road usage fee year BEV $26 / PHEV $13; age-of-vehicle fee table restated", "statute_wording": "Plug-In Electric Vehicle $63.05", "source_url": "https://dmv.colorado.gov/taxes-and-fees", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0067", "state": "CO", "rule": "recent_change", "value": "License plate set $5.83 -> $7.38", "statute_wording": "Embossed (Set) $5.83 $7.38", "source_url": "https://dmv.colorado.gov/press-release/colorado-dmv-announces-new-fee-schedules-for-june-30-2025-and-july-1-2025", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0068", "state": "CO", "rule": "upcoming_change", "value": "If a transportation-funding constitutional initiative passes at the 2026-11-03 general election, HB 26-1430 cuts registration fees 2027-01-01 to 2030-06-30 (e.g. passenger base fee $6 -> $3.72; age fee $12 -> $5.58) and changes the EV fee section", "statute_wording": "the fees imposed in subsections (2)(a) and (2)(b) of this section are set as follows, on and after January 1, 2027, and before July 1, 2030", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0069", "state": "CO", "rule": "upcoming_change", "value": "Road safety surcharge returns to $23 (2,001-5,000 lb)", "statute_wording": "Beginning September 1, 2027 ... $23.00", "source_url": "https://dmv.colorado.gov/taxes-and-fees", "checked_date": "2026-10-03", "effective_date": "2027-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0070", "state": "CO", "rule": "upcoming_change", "value": "Optional collision prevention fee $5 offered at registration", "statute_wording": "beginning on January 1, 2027, the bridge enterprise is authorized to impose an optional collision prevention fee in the amount of five dollars", "source_url": "https://olls.info/crs/crs2026-title-43.htm", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0071", "state": "CO", "rule": "upcoming_change", "value": "Clerk $4 registration fee becomes inflation-indexed (max +5%/yr); mailing fee rule changes", "statute_wording": "The department shall annually adjust for inflation the fee imposed", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0072", "state": "CO", "rule": "upcoming_change", "value": "Rate tables: CDOR state-administered rates change only on Jan 1 / Jul 1; EV fees re-indexed every Jul 1", "statute_wording": "All state-administered sales taxes or rate changes may become effective only on January 1 or July 1.", "source_url": "https://tax.colorado.gov/DR1002", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0073", "state": "CO", "rule": "contradiction", "value": "Denver DMV example labelled '2019' uses today's 9.15% rate", "statute_wording": "EXAMPLE #1: Sales tax to be paid in 2019 on the purchase of a 1998 passenger vehicle ... $15,000 x 9.15% = $1372.50", "source_url": "https://www.denvergov.org/Vehicles-Parking/Vehicles/Motor-Vehicle/Register-a-Vehicle/Fees-Sales-Tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CO-0074", "state": "CO", "rule": "contradiction", "value": "SOT taxable value: DMV page says 85% of 'original MSRP'; statute excludes transportation/shipping (destination)", "statute_wording": "not including applicable federal excise tax, transportation or shipping costs, or preparation and delivery costs", "source_url": "https://olls.info/crs/crs2026-title-42.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CO-0075", "state": "CO", "rule": "doc_fee_complaint", "value": "Colorado Department of Revenue, Auto Industry Division; P.O. Box 17087, Denver, CO 80217-0087", "statute_wording": "If the dealership does not satisfactorily resolve the problem, file a written complaint with the Auto Industry Division.", "source_url": "https://sbg.colorado.gov/sites/sbg/files/documents/AID_DR_2267_8_30_24.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0001", "state": "CT", "rule": "tax_local_name", "value": "Sales and use tax (dealer sale: sales tax; private or out-of-state purchase: use tax)", "statute_wording": "a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0002", "state": "CT", "rule": "tax_type", "value": "state sales/use tax, one time, at purchase or registration; plus annual town property tax billed later", "statute_wording": "motor vehicles are subject to a local property tax under Connecticut state law. This applies whether or not the vehicle is registered.", "source_url": "https://portal.ct.gov/dmv/vehicle-services/sales-tax-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0003", "state": "CT", "rule": "tax_collected_by", "value": "CT-licensed dealer collects at the sale; DMV collects use tax on private and out-of-state dealer purchases at registration", "statute_wording": "THE SALES TAX CALCULATOR MUST BE USED ON EVERY OUT OF STATE DEALER TRANSACTION.", "source_url": "https://portal.ct.gov/-/media/DMV/taxablelistluxurydocx.docx", "checked_date": "2026-10-03", "effective_date": "2017-02-07", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0004", "state": "CT", "rule": "tax_collected_by", "value": "private sale: buyer pays use tax to DMV before registration", "statute_wording": "the purchaser thereof shall pay a use tax on the total purchase price thereof to the Commissioner of Revenue Services", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0005", "state": "CT", "rule": "state_rate", "value": "6.35%", "statute_wording": "a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent of the gross receipts", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0006", "state": "CT", "rule": "surcharge_over_threshold", "value": "7.75% on the entire sales price when the sales price exceeds $50,000", "statute_wording": "With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0007", "state": "CT", "rule": "surcharge_over_threshold", "value": "threshold measured before the trade-in; includes taxable add-ons and the doc fee; excludes service contracts", "statute_wording": "If the sales price of a motor vehicle exceeds $50,000 prior to the application of a trade-in; the transaction is subject to tax at the rate of 7%.", "source_url": "https://portal.ct.gov/drs/publications/special-notices/2011/sn-2011-10", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0008", "state": "CT", "rule": "surcharge_over_threshold", "value": "vehicles excluded from 7.75%: GVWR over 12,500 lb; commercial-registered business vehicles; 4.5% military sales", "statute_wording": "a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0009", "state": "CT", "rule": "military_rate", "value": "4.5% for nonresident active-duty military stationed in CT buying from a CT dealer", "statute_wording": "at a rate of four and one-half per cent of the gross receipts of any retailer from such sales", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0010", "state": "CT", "rule": "taxable_base", "value": "selling price incl. destination/freight, doc (conveyance) fee and dealer add-ons, before manufacturer rebate, minus trade-in allowance", "statute_wording": "Such total amount includes any services that are a part of the sale", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "1993-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0011", "state": "CT", "rule": "min_max_tax", "value": "none (no minimum or cap); 7.75% on whole price above $50,000", "statute_wording": "On all sales above $1.18, the tax shall be computed at the rate of six and thirty-five-hundredths per cent.", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0012", "state": "CT", "rule": "tax_rounding", "value": "nearest cent, half up (inferred from the statutory bracket table)", "statute_wording": "On all sales above $1.18, the tax shall be computed at the rate of six and thirty-five-hundredths per cent.", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0013", "state": "CT", "rule": "local_tax", "value": "none: no local sales tax in CT", "statute_wording": "a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0014", "state": "CT", "rule": "local_tax_basis", "value": "n/a for sales tax; property tax goes to the town where the car is registered/garaged", "statute_wording": "The local property tax is computed and issued by your local tax collector.", "source_url": "https://portal.ct.gov/dmv/vehicle-services/sales-tax-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0015", "state": "CT", "rule": "local_tax_cap", "value": "n/a for sales tax; vehicle property tax mill rate capped at 32.46 mills", "statute_wording": "for the assessment year commencing October 1, 2021, and each assessment year thereafter, the mill rate for motor vehicles shall not exceed 32.46 mills", "source_url": "https://www.cga.ct.gov/current/pub/chap_203.htm", "checked_date": "2026-10-03", "effective_date": "2021-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0016", "state": "CT", "rule": "local_rate_lookup", "value": "OPM mill-rate dataset (machine-readable) on data.ct.gov; 169 towns plus special districts", "statute_wording": "Legislation allows municipalities and special taxing districts to tax motor vehicles at a different rate than other taxable property", "source_url": "https://portal.ct.gov/OPM/IGPP/Publications/Mill-Rates", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0017", "state": "CT", "rule": "property_tax", "value": "Bridgeport motor vehicle mill rate 32.46 (FY2026, grand list 2024; real/personal 43.45)", "statute_wording": "the mill rates for the 2026 fiscal year (2025-2026) are based off the October 1, 2024 Grand List.", "source_url": "https://data.ct.gov/Local-Government/Mill-Rates-for-FY-2014-2025/emyx-j53e/about_data", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0018", "state": "CT", "rule": "property_tax", "value": "value = % of MSRP by age (standard schedule: 85% up to year one, 80% year two, 75% year three, 70% year four, 65% year five ... 15% years 15-19; $500 floor)", "statute_wording": "for assessment years commencing on or after October 1, 2024, the following schedule of depreciation shall be applicable with respect to motor vehicles based on the manufacturer's suggested retail price of such motor vehicles", "source_url": "https://www.cga.ct.gov/2026/sup/chap_203.htm", "checked_date": "2026-10-03", "effective_date": "2024-10-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0019", "state": "CT", "rule": "property_tax", "value": "assessment = 70% of value", "statute_wording": "at a uniform rate of seventy per cent of present true and actual value", "source_url": "https://www.cga.ct.gov/current/pub/chap_203.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0020", "state": "CT", "rule": "property_tax", "value": "car registered after Oct 1 goes on the supplemental list; registered before Nov 1 = full year's tax; later = months to next Oct 1 / 12", "statute_wording": "if such motor vehicle had been entered into the taxable list of the town where such motor vehicle is subject to property tax on the first day of October in such assessment year if such registration occurs prior to the first day of November", "source_url": "https://www.cga.ct.gov/current/pub/chap_203.htm", "checked_date": "2026-10-03", "effective_date": "2024-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0021", "state": "CT", "rule": "property_tax", "value": "Bridgeport may set a motor vehicle mill rate equal to or above its other rate, still capped at 32.46", "statute_wording": "A new law gives Bridgeport an exception, allowing it to set a motor vehicle mill rate that is equal to or higher than its rate for other property types.", "source_url": "https://www.cga.ct.gov/olr/Documents/year/AA/2026AA-0076_2026%20Acts%20Affecting%20Taxes.pdf", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0022", "state": "CT", "rule": "trade_in_credit", "value": "full, on dealer sales (trade-in must be taken by the selling dealer)", "statute_wording": "the tax is only on the difference between the sale price of the motor vehicle, aircraft, snowmobile, farm tractor or such vessel purchased and the amount allowed on the motor vehicle", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0023", "state": "CT", "rule": "trade_in_cap", "value": "none", "statute_wording": "We allow full trade-in credit when computing the Connecticut Sales and Use tax if the vehicle was purchased from a licensed dealership.", "source_url": "https://portal.ct.gov/dmv/vehicle-services/sales-tax-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0024", "state": "CT", "rule": "negative_equity", "value": "not taxed; rolls into the loan", "statute_wording": "Rollovers – (rolling over a loan to a new vehicle)", "source_url": "https://portal.ct.gov/-/media/DMV/taxablelistluxurydocx.docx", "checked_date": "2026-10-03", "effective_date": "2017-02-07", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0025", "state": "CT", "rule": "rebate_manufacturer", "value": "taxable: rebate does not reduce the taxable price", "statute_wording": "Manufacture Rebate is taxable in CT – You will have to verify if the rebate amount is part of the selling price of the vehicle.", "source_url": "https://portal.ct.gov/-/media/DMV/taxablelistluxurydocx.docx", "checked_date": "2026-10-03", "effective_date": "2017-02-07", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0026", "state": "CT", "rule": "discount_dealer", "value": "dealer discounts reduce the taxable price", "statute_wording": "Cash discounts allowed and taken on sales", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0027", "state": "CT", "rule": "doc_fee_taxable", "value": "yes, at 6.35% or 7.75%", "statute_wording": "Conveyance/Document Fees", "source_url": "https://portal.ct.gov/-/media/DMV/taxablelistluxurydocx.docx", "checked_date": "2026-10-03", "effective_date": "2017-02-07", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0028", "state": "CT", "rule": "service_contract_taxable", "value": "yes, always 6.35%, never 7.75%", "statute_wording": "all sales of extended warranties are taxable at 6.35% regardless of the $50,000 threshold.", "source_url": "https://portal.ct.gov/drs/publications/special-notices/2011/sn-2011-10", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0029", "state": "CT", "rule": "gap_taxable", "value": "only if mandatory; optional GAP not taxed (inferred)", "statute_wording": "Gap Insurance (If Mandatory)", "source_url": "https://portal.ct.gov/-/media/DMV/taxablelistluxurydocx.docx", "checked_date": "2026-10-03", "effective_date": "2017-02-07", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0030", "state": "CT", "rule": "addons_taxable", "value": "yes (VIN etching, paint sealant, rust protection, fabric guard, theft devices, mats, wheels)", "statute_wording": "Paint Sealant", "source_url": "https://portal.ct.gov/-/media/DMV/taxablelistluxurydocx.docx", "checked_date": "2026-10-03", "effective_date": "2017-02-07", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0031", "state": "CT", "rule": "destination_taxable", "value": "yes", "statute_wording": "any charges by the retailer to the purchaser for shipping or delivery, notwithstanding whether such charges are separately stated", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "1993-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0032", "state": "CT", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Registration and Title Fees", "source_url": "https://portal.ct.gov/-/media/DMV/taxablelistluxurydocx.docx", "checked_date": "2026-10-03", "effective_date": "2017-02-07", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0033", "state": "CT", "rule": "title_fee", "value": "$25", "statute_wording": "For filing an application for a certificate of title, twenty-five dollars", "source_url": "https://www.cga.ct.gov/current/pub/chap_247.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0034", "state": "CT", "rule": "lien_fee", "value": "$10 per security interest noted", "statute_wording": "for each security interest noted upon a certificate of title or maintained in the electronic title file", "source_url": "https://www.cga.ct.gov/current/pub/chap_247.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0035", "state": "CT", "rule": "registration_fee", "value": "$120 for 3 years, passenger", "statute_wording": "For the registration of each passenger motor vehicle, the fee shall be one hundred twenty dollars every three years", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0036", "state": "CT", "rule": "registration_period", "value": "3 years for a passenger car (new or used); 1 year optional only for owners 65+", "statute_wording": "a motor vehicle registration issued pursuant to this chapter shall expire either two or three years from the date of issuance, at the discretion of the commissioner", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0037", "state": "CT", "rule": "plate_fee", "value": "$5 (reflectorized safety plate fee)", "statute_wording": "there shall be an additional safety fee of five dollars charged at the time of issuance of any reflectorized safety number plate or set of plates", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0038", "state": "CT", "rule": "administrative_fee", "value": "$10 per transaction with electronic VIN inspection", "statute_wording": "For each motor vehicle transaction that involves an electronic inspection of a manufacturer's vehicle identification number, the commissioner shall charge an administrative fee of ten dollars", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0039", "state": "CT", "rule": "inspection_emissions_fee", "value": "new car: $40 emissions exemption fee at registration; no test until 4 model years old", "statute_wording": "On and after July 1, 2002, the commissioner shall charge a fee of forty dollars in addition to any other fees required for such registration.", "source_url": "https://www.cga.ct.gov/current/pub/chap_246a.htm", "checked_date": "2026-10-03", "effective_date": "2002-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0040", "state": "CT", "rule": "inspection_emissions_fee", "value": "federal Clean Air Act fee $15 per 3-year registration; EVs exempt", "statute_wording": "a fee of fifteen dollars for registration for a triennial period, ten dollars for registration for a biennial period and five dollars for registration for an annual period", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "2001-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0041", "state": "CT", "rule": "inspection_emissions_fee", "value": "emissions test $20 at a test station; exempt under 4 model years", "statute_wording": "The emissions test fee is $20.00.", "source_url": "https://portal.ct.gov/dmv/vehicle-services/emissions-testing-overview", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0042", "state": "CT", "rule": "other_point_of_sale_fees", "value": "Passport to the Parks fee $24 per 3-year registration (from 2025-07-01)", "statute_wording": "a fee of twenty-four dollars for registration for a triennial period or sixteen dollars for registration for a biennial period", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0043", "state": "CT", "rule": "other_point_of_sale_fees", "value": "greenhouse gas reduction fee: $15 new vehicle; $7.50 per 3-year registration for a used/titled vehicle", "statute_wording": "the person registering such vehicle shall pay to the commissioner a fee of fifteen dollars, in addition to any other fees required for registration", "source_url": "https://www.cga.ct.gov/current/pub/chap_446c.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0044", "state": "CT", "rule": "other_point_of_sale_fees", "value": "Lemon Law (new automobile warranties account) surcharge $3 per new car, collected by the dealer", "statute_wording": "The surcharge assessed pursuant to this section shall be at a rate of three dollars per motor vehicle", "source_url": "https://www.cga.ct.gov/current/pub/chap_743b.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0045", "state": "CT", "rule": "county_local_fees", "value": "none at registration (no county government; town property tax billed later)", "statute_wording": "The local property tax is computed and issued by your local tax collector.", "source_url": "https://portal.ct.gov/dmv/vehicle-services/sales-tax-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0046", "state": "CT", "rule": "ev_hybrid_fee", "value": "none; EVs skip the Clean Air Act fee and emissions; same $120 registration", "statute_wording": "The provisions of this subsection shall not apply to any motor vehicle that is not self-propelled, that is electrically powered", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0047", "state": "CT", "rule": "dealer_registration_service_fee", "value": "none separate; covered by the conveyance fee, which must be reduced if the buyer registers the car himself", "statute_wording": "in which case the dealer shall reduce such fee by a proportional amount", "source_url": "https://www.cga.ct.gov/2026/sup/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "1998-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0048", "state": "CT", "rule": "doc_fee_rule", "value": "no cap; disclosure only ('dealer conveyance fee' or 'processing fee')", "statute_wording": "a fee charged by a dealer to recover reasonable costs for processing all documentation and performing services related to the closing of a sale", "source_url": "https://www.cga.ct.gov/2026/sup/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "1998-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0049", "state": "CT", "rule": "doc_fee_amount", "value": "none set by law; $499 used as an example", "statute_wording": "Imposes a disclosure obligation only, and is not a substantive limitation on the amount a car dealer may charge", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0050", "state": "CT", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "a fee charged by a dealer to recover reasonable costs for processing all documentation", "source_url": "https://www.cga.ct.gov/2026/sup/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0051", "state": "CT", "rule": "doc_fee_disclosure", "value": "on the order and invoice in 10-point bold with 'not payable to the state'; posted sign and written statement (amount, services, negotiable, not payable to state, buyer may self-register)", "statute_wording": "any dealer conveyance fee or processing fee and a statement that such fee is not payable to the state of Connecticut printed in at least ten-point bold type on the face of both the order and invoice", "source_url": "https://www.cga.ct.gov/2026/sup/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0052", "state": "CT", "rule": "doc_fee_disclosure", "value": "from 2026-10-01: included in the quoted selling price, separately stated and called negotiable; order/invoice forms may not be pre-printed with it", "statute_wording": "The form used by a dealer for the order and invoice shall not be printed in advance of discussions with a prospective buyer to include the amount of any dealer conveyance fee or processing fee", "source_url": "https://www.cga.ct.gov/2026/ACT/PA/PDF/2026PA-00024-R00SB-00413-PA.PDF", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0053", "state": "CT", "rule": "doc_fee_disclosure", "value": "from 2026-10-01: advertised prices must include the conveyance fee (and add-on charges); only tax and registration may be excluded", "statute_wording": "includes the federal tax, the cost of delivery, dealer preparation, any fee, charge or cost imposed for any add-on consumer good or consumer service, any dealer conveyance fee or processing fee and any other charges of any nature", "source_url": "https://www.cga.ct.gov/2026/ACT/PA/PDF/2026PA-00024-R00SB-00413-PA.PDF", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0054", "state": "CT", "rule": "doc_fee_cash_credit_same", "value": "no rule found; the fee is negotiable per buyer", "statute_wording": "The selling price quoted by any dealer to a prospective buyer shall include, separately stated, the amount of the dealer conveyance fee and that such fee is negotiable.", "source_url": "https://www.cga.ct.gov/2026/sup/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0055", "state": "CT", "rule": "private_party_tax", "value": "6.35% (7.75% over $50,000) use tax, paid by buyer at DMV; no trade credit; family transfers exempt", "statute_wording": "Passenger vehicles and light duty trucks purchased from private owners (not a dealership) are subject to sales tax of 6.35% (or 7.75% for vehicles over $50,000).", "source_url": "https://portal.ct.gov/dmv/vehicle-services/sales-tax-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0056", "state": "CT", "rule": "private_party_value_basis", "value": "higher of the bill-of-sale price or NADA average trade-in value (DMV practice)", "statute_wording": "Connecticut Sales and Use Tax is based on the NADA average trade-in value or bill of sale value (whichever is higher).", "source_url": "https://portal.ct.gov/dmv/vehicle-services/sales-tax-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0057", "state": "CT", "rule": "out_of_state_credit", "value": "credit for sales tax paid to another state, up to CT's rate; pay the difference", "statute_wording": "the provisions of this chapter shall apply, but at a rate measured by the difference, only, between the rate herein fixed and the rate by which the previous tax upon the sale or use was computed", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0058", "state": "CT", "rule": "buying_out_of_state", "value": "CT resident pays CT use tax at DMV at registration, less tax paid to the other state", "statute_wording": "If you paid less than 6.35% (or 7.75% for vehicles over $50,000) sales tax in another state you will need to pay the additional tax to DMV when the vehicle is registered.", "source_url": "https://portal.ct.gov/dmv/vehicle-services/sales-tax-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0059", "state": "CT", "rule": "new_resident", "value": "no tax if registered in the same name in another state for at least 30 days before moving", "statute_wording": "New Connecticut residents aren’t required to pay sales tax if the vehicle was registered in the same name in another state for at least 30 days prior to establishing Connecticut residency.", "source_url": "https://portal.ct.gov/dmv/vehicle-services/sales-tax-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0060", "state": "CT", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "A retail seller of motor vehicles may charge, contract for, receive or collect a finance charge expressed as an annual percentage rate", "source_url": "https://www.cga.ct.gov/current/pub/chap_669.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0061", "state": "CT", "rule": "max_finance_rate", "value": "retail installment contracts: new 15%; used up to 2 model years old 17%; older 19% APR", "statute_wording": "on sales made on or after October 1, 1987, (A) new motor vehicles, fifteen per cent", "source_url": "https://www.cga.ct.gov/current/pub/chap_669.htm", "checked_date": "2026-10-03", "effective_date": "1987-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0062", "state": "CT", "rule": "used_vehicle_rule", "value": "same 6.35% / 7.75% and same base as new; no age bands; no Lemon Law fee; $7.50 GHG; emissions testing after 4 model years", "statute_wording": "the tax is only on the difference between the sale price of the motor vehicle", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0063", "state": "CT", "rule": "recent_change", "value": "dealer conveyance fee must be inside advertised and quoted prices; invoices not pre-printed with it", "statute_wording": "A new law requires car dealers to include their dealer conveyance fee or processing fee, if any, in the price they advertise or quote for a motor vehicle", "source_url": "https://www.cga.ct.gov/olr/Documents/year/AA/2026AA-0089_2026%20Acts%20Affecting%20Transportation.pdf", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0064", "state": "CT", "rule": "recent_change", "value": "add-on charges must be in advertised and quoted prices and itemized as optional", "statute_wording": "A new law requires that the amount of a fee, charge, or cost for add-on consumer goods or services be included in the advertised price of a motor vehicle", "source_url": "https://www.cga.ct.gov/olr/Documents/year/AA/2025AA-0107_2025%20Acts%20Affecting%20Transportation.pdf", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0065", "state": "CT", "rule": "recent_change", "value": "Passport to the Parks fee $15 -> $24 per 3-year registration", "statute_wording": "On and after July 1, 2025, subsection (b) of this section, as amended by section 43 of public act 24-81, is to read as follows", "source_url": "https://www.cga.ct.gov/current/pub/chap_246.htm", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0066", "state": "CT", "rule": "recent_change", "value": "vehicle property tax now valued from MSRP with a fixed depreciation schedule", "statute_wording": "for assessment years commencing on or after October 1, 2024, the following schedule of depreciation shall be applicable with respect to motor vehicles", "source_url": "https://www.cga.ct.gov/2026/sup/chap_203.htm", "checked_date": "2026-10-03", "effective_date": "2024-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0067", "state": "CT", "rule": "upcoming_change", "value": "none enacted for the sales tax rate or DMV fees; watch the Bridgeport FY2028 motor vehicle mill rate (set in spring 2027) and the next session (Feb-May 2027 long session)", "statute_wording": "the mill rate for motor vehicles shall not exceed 32.46 mills", "source_url": "https://www.cga.ct.gov/current/pub/chap_203.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0068", "state": "CT", "rule": "tax_due_date", "value": "dealer sale: at signing; private: before registration; dealer must deliver registration documents to DMV", "statute_wording": "the purchaser thereof shall pay a use tax on the total purchase price thereof to the Commissioner of Revenue Services", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0069", "state": "CT", "rule": "rate_change_transition", "value": "binding contract signed before a rate increase, delivered within 90 days, keeps the old rate", "statute_wording": "a new rate that represents an increase in the rate applicable to the sale shall not apply to any sales transaction wherein a binding sales contract without an escalator clause has been entered into prior to the effective date of the new rate", "source_url": "https://www.cga.ct.gov/current/pub/chap_219.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0070", "state": "CT", "rule": "lease_rule", "value": "lease payments taxed at 6.35% or 7.75%; the lease's agreed-upon value decides which", "statute_wording": "To the extent that the “agreed upon value” exceeds $50,000, lease payments due and owing on or after July 1, 2011, will be subject to tax at the rate of 7%.", "source_url": "https://portal.ct.gov/drs/publications/special-notices/2011/sn-2011-10", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "CT-0071", "state": "CT", "rule": "property_tax", "value": "Bridgeport motor vehicle mill rate 31.75 (FY2027, grand list 2025; real/personal 27.95)", "statute_wording": "mill_rate_motor_vehicle: 31.75", "source_url": "https://data.ct.gov/resource/emyx-j53e.json", "checked_date": "2026-10-12", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "CT-0072", "state": "CT", "rule": "doc_fee_complaint", "value": "Connecticut Department of Motor Vehicles, Consumer Complaint Center; 60 State Street, Wethersfield, CT 06161", "statute_wording": "The commissioner may suspend or revoke the license or licenses of any licensee or impose a civil penalty of not more than five thousand dollars for each violation", "source_url": "https://portal.ct.gov/dmv/commercial-and-industry-services/dmv-file-complaint", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0001", "state": "DC", "rule": "tax_local_name", "value": "Motor vehicle excise tax (titling excise tax)", "statute_wording": "there is levied and imposed an excise tax on the issuance of every original certificate of title for a motor vehicle or trailer in the District of Columbia", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0002", "state": "DC", "rule": "tax_type", "value": "one_time_excise_tax_at_titling_on_book_value (replaces sales tax)", "statute_wording": "Sale of motor vehicles and trailers which are subject to the provisions of title III of the District of Columbia Revenue Act of 1949;", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2005", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0003", "state": "DC", "rule": "tax_collected_by", "value": "dealer usually collects and files (new-car dealers); private buyer pays at a DC DMV service center when titling", "statute_wording": "Most new car dealerships will collect the excise tax (in addition to the registration fees) and take all the necessary steps to have the vehicle titled and registered on your behalf.", "source_url": "https://dmv.dc.gov/service/buying-vehicle", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0004", "state": "DC", "rule": "state_rate", "value": "Excise % of FMV by unladen weight and city MPG: <=3,499 lb 9.0/5.0/3.1/2.2/1.5, EV 1.0; 3,500-4,999 lb 10.0/6.0/4.1/3.2/2.5, EV 2.0; >=5,000 lb 11.0/7.0/5.1/4.2/3.5, EV 3.0 (MPG bands <=20/21-25/26-30/31-39/40+)", "statute_wording": "the excise tax rate on motor vehicles shall be as follows based on vehicle weight class and miles per gallon (MPG) city driving, rounded down to the nearest whole number.", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "2025-02-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0005", "state": "DC", "rule": "state_rate", "value": "Test car (assumed 3,500 lb, 25 city mpg): 6.0%. Edge: at 3,499 lb it would be 5.0%; at 26 city mpg 4.1%", "statute_wording": "3,500 - 4,999 ... 21 MPG - 25 MPG ... 6.0%", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "2025-02-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0006", "state": "DC", "rule": "statutory_base_rate", "value": "6% / 7% / 8% of FMV by weight class (base before the MPG rule adjustment)", "statute_wording": "at the following percentage of the fair market value of the motor vehicle or trailer at the time the certificate of title is issued: Weight Class Registration Fee Class I (3,499 pounds or less) 6% Class II (3,500 — 4,999 pounds) 7% Class III (5,000 pounds or greater) 8%.", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0007", "state": "DC", "rule": "eitc_rate_option", "value": "DC EITC claimants may pay the 6/7/8% weight-class rate or the MPG rate, whichever is lower", "statute_wording": "Individuals who qualify for the District earned income tax credit (EITC) may elect to pay by weight class (6 percent, 7 percent, 8 percent) or the MPG adjusted tax benchmark/schedule depending on lowest costs.", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "2025-02-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0008", "state": "DC", "rule": "taxable_base", "value": "Fair market value = current NADA Business Guide, Eastern Region, at time of application (not the price paid)", "statute_wording": "Rates are applied to the fair market value (as defined by the current National Automobile Dealers Association (NADA) Business Guide for the Eastern Region) of the vehicle at the time of application (reference 18 DCMR §401.16).", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0009", "state": "DC", "rule": "taxable_base_new_vehicle", "value": "UNVERIFIED: how DMV values a brand-new car (NADA new-car value vs invoice vs selling price) is not stated on any page read", "statute_wording": "the Mayor or his or her duly authorized representative shall determine the fair market value of a motor vehicle or trailer.", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0010", "state": "DC", "rule": "min_max_tax", "value": "none (no minimum or maximum excise tax)", "statute_wording": "at the following percentage of the fair market value of the motor vehicle or trailer at the time the certificate of title is issued", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0011", "state": "DC", "rule": "tax_rounding", "value": "not published; DMV formula is FMV x rate; cent half-up assumed", "statute_wording": "[FORMULA] Fair Market Value (FMV) * MPG Taxable Percentage (%) = Excise Tax", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "2025-02-17", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0012", "state": "DC", "rule": "local_tax", "value": "none", "statute_wording": "Sale of motor vehicles and trailers which are subject to the provisions of title III of the District of Columbia Revenue Act of 1949;", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2005", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0013", "state": "DC", "rule": "local_tax_basis", "value": "n/a (no local tax)", "statute_wording": "", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2005", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0014", "state": "DC", "rule": "local_tax_cap", "value": "n/a (no local tax)", "statute_wording": "", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2005", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0015", "state": "DC", "rule": "local_rate_lookup", "value": "No rate table needed; DMV online excise tax estimator looks up FMV and tax by vehicle", "statute_wording": "Obtain an estimate of the excise tax by using the online excise tax estimator tool.", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0016", "state": "DC", "rule": "trade_in_credit", "value": "No (base is NADA FMV, not price net of trade-in)", "statute_wording": "For the purpose of this section, the Mayor or his or her duly authorized representative shall determine the fair market value of a motor vehicle or trailer.", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0017", "state": "DC", "rule": "trade_in_cap", "value": "n/a (no trade-in credit)", "statute_wording": "", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0018", "state": "DC", "rule": "negative_equity", "value": "Not taxed and not relevant: excise is on FMV of the purchased car (inference)", "statute_wording": "at the following percentage of the fair market value of the motor vehicle or trailer at the time the certificate of title is issued", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0019", "state": "DC", "rule": "rebate_manufacturer", "value": "Does not lower the tax (base is FMV, not price) - inference", "statute_wording": "Rates are applied to the fair market value (as defined by the current National Automobile Dealers Association (NADA) Business Guide for the Eastern Region) of the vehicle at the time of application", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0020", "state": "DC", "rule": "discount_dealer", "value": "Does not lower the tax (base is FMV) - inference", "statute_wording": "Rates are applied to the fair market value ... of the vehicle at the time of application", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0021", "state": "DC", "rule": "doc_fee_taxable", "value": "No: not in the excise base (FMV) and not a listed sales-taxable item (inference)", "statute_wording": "Sale of motor vehicles and trailers which are subject to the provisions of title III of the District of Columbia Revenue Act of 1949;", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2005", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0022", "state": "DC", "rule": "service_contract_taxable", "value": "No (inference): service contracts are not a listed taxable service; not in the excise base", "statute_wording": "\"Retail sale\" and \"sale at retail\" mean the sale in any quantity or quantities of any tangible personal property or service ... taxable under the terms of this chapter.", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2001", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0023", "state": "DC", "rule": "gap_taxable", "value": "No (inference): GAP is a debt-cancellation/insurance-type product, not a listed taxable item", "statute_wording": "\"Retail sale\" and \"sale at retail\" mean the sale ... of any tangible personal property or service ... taxable under the terms of this chapter.", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2001", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0024", "state": "DC", "rule": "addons_taxable", "value": "Dealer-installed equipment: not in the NADA FMV excise base; separately sold accessories may be subject to DC sales tax at 7.0% (inference)", "statute_wording": "The rate of such tax ... shall be 6.0% before October 1, 2026, and 7.0% beginning on October 1, 2026", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2002", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0025", "state": "DC", "rule": "destination_taxable", "value": "n/a: base is NADA FMV, not price; whether NADA new value includes destination is unknown", "statute_wording": "Rates are applied to the fair market value (as defined by the current National Automobile Dealers Association (NADA) Business Guide for the Eastern Region)", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0026", "state": "DC", "rule": "gov_fees_taxable", "value": "No: title, registration, lien and inspection fees are not in the FMV base", "statute_wording": "", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0027", "state": "DC", "rule": "title_fee", "value": "$30.00 per title", "statute_wording": "The Mayor shall cause to be levied, collected, and paid a $30 fee for each titling, duplicate titling, and retitling", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0028", "state": "DC", "rule": "registration_fee", "value": "Passenger (Class A) by manufacturer's shipping weight, per year: <=3,499 lb $70; 3,500-4,999 $175; 5,000-5,999 $300; >=6,000 $550 (+$75 per 1,000 lb over 10,000); new BEV <5,000 lb $40 for first 2 years", "statute_wording": "Class II (3,500 — 4,999 pounds) $175", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-1501.03", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0029", "state": "DC", "rule": "registration_fee", "value": "DMV fee table: Class II 3500-4999 $175.00 (both before and after 2026-03-30)", "statute_wording": "Annual Fees Effective March 30, 2026", "source_url": "https://dmv.dc.gov/book/dmv-fees/vehicle-registration-fees", "checked_date": "2026-10-03", "effective_date": "2026-03-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0030", "state": "DC", "rule": "registration_period", "value": "1 year (annual) used in deals; the Mayor may require 2 years; registration may be prorated up to 23 months", "statute_wording": "There shall be levied, collected, and paid for each registration year for each motor vehicle or trailer required to be registered under this subchapter , the registration fee provided in this section", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-1501.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0031", "state": "DC", "rule": "plate_fee", "value": "none separate: tags are issued with the registration", "statute_wording": "Vehicles registered in the District are required by law to display DC DMV-issued vehicle tags. The tags are issued at the time of vehicle registration.", "source_url": "https://dmv.dc.gov/service/dmv-vehicle-tags", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0032", "state": "DC", "rule": "lien_fee", "value": "$20.00 per lien", "statute_wording": "The fee for recording liens or assignments of liens upon a certificate shall be the sum of $20 for each lien or assignment of lien on each motor vehicle or trailer contained in the instrument, which fee shall include the charge for recording the release of such lien.", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-1212", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0033", "state": "DC", "rule": "inspection_emissions_fee", "value": "New car: $10.00 for a 4-year inspection sticker, paid at registration (no physical inspection). Used car: $35.00 per 2 years, paid at registration", "statute_wording": "New Vehicle Inspection Sticker for Privately Owned / Not For Hire Vehicle $10.00/4 years", "source_url": "https://dmv.dc.gov/book/dmv-fees/dmv-fees-3", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0034", "state": "DC", "rule": "inspection_emissions_fee", "value": "Brand-new passenger cars are not taken through inspection; they get a 4-year sticker at registration", "statute_wording": "Brand new, passenger class vehicles that have a manufacturer's Certificate of Origin (the title for a new vehicle) will automatically receive a 4-year new car inspection sticker upon registration.", "source_url": "https://dmv.dc.gov/inspections", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0035", "state": "DC", "rule": "county_local_fees", "value": "none (single jurisdiction)", "statute_wording": "", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0036", "state": "DC", "rule": "other_point_of_sale_fees", "value": "2.5% service fee on debit/credit card payments to DMV (from 2025-12-15); temporary 45-day registration $15 (statute) / $13 (DMV page) if a private buyer needs one", "statute_wording": "On December 15, 2025, a 2.5% service fee was added to all debit and credit card transactions completed online, through the mobile app, and in-person.", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "2025-12-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0037", "state": "DC", "rule": "ev_hybrid_fee", "value": "No EV/hybrid surcharge; EVs now pay excise at 1.0/2.0/3.0% and register at $40 (new BEV <5,000 lb, first 2 years); hybrids get no break", "statute_wording": "A gas/electric or hybrid vehicle does not qualify for the $40.00 registration or the 1,000 pounds subtraction from the manufacturer's shipping weight.", "source_url": "https://dmv.dc.gov/book/dmv-fees/vehicle-registration-fees", "checked_date": "2026-10-03", "effective_date": "2025-02-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0038", "state": "DC", "rule": "dealer_registration_service_fee", "value": "none set by DC; new-car dealer temporary registration certificates are free", "statute_wording": "Temporary Registration Certificates ( new car dealerships only ) No Fee", "source_url": "https://dmv.dc.gov/book/dmv-fees/dmv-fees-5", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0039", "state": "DC", "rule": "doc_fee_rule", "value": "No cap found; disclosure only through the Consumer Protection Procedures Act duty to post and disclose prices", "statute_wording": "the law requires businesses to notify consumers of the prices of their goods and services.", "source_url": "https://dlcp.dc.gov/release/transparency-used-car-dealerships", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0040", "state": "DC", "rule": "doc_fee_amount", "value": "$499.00 used as an example only (no cap)", "statute_wording": "", "source_url": "https://dlcp.dc.gov/release/transparency-used-car-dealerships", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0041", "state": "DC", "rule": "doc_fee_indexing", "value": "none (no statutory amount)", "statute_wording": "", "source_url": "https://dlcp.dc.gov/release/transparency-used-car-dealerships", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0042", "state": "DC", "rule": "doc_fee_disclosure", "value": "CPPA price-posting duty: post prices conspicuously and tell the customer before the transaction", "statute_wording": "Notifying customers of the price of goods and services before the transaction is made.", "source_url": "https://dlcp.dc.gov/release/transparency-used-car-dealerships", "checked_date": "2026-10-03", "effective_date": "2026-03-04", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0043", "state": "DC", "rule": "doc_fee_cash_credit_same", "value": "No DC rule found", "statute_wording": "", "source_url": "https://dlcp.dc.gov/release/transparency-used-car-dealerships", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0044", "state": "DC", "rule": "private_party_tax", "value": "Same excise tax, paid by the buyer at a DC DMV service center when titling", "statute_wording": "If you're titling and registering the vehicle yourself, then you will be required to pay the District's excise tax ; therefore, it should not be included in the sales price.", "source_url": "https://dmv.dc.gov/service/buying-vehicle", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0045", "state": "DC", "rule": "private_party_value_basis", "value": "NADA Eastern Region FMV at application (not the price paid)", "statute_wording": "Rates are applied to the fair market value (as defined by the current National Automobile Dealers Association (NADA) Business Guide for the Eastern Region) of the vehicle at the time of application", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0046", "state": "DC", "rule": "out_of_state_credit", "value": "None: no credit for tax paid to another state", "statute_wording": "", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0047", "state": "DC", "rule": "buying_out_of_state", "value": "DC resident buying from a MD/VA dealer titles in DC and pays DC excise at DC DMV (or via the dealer if it files in DC)", "statute_wording": "If the title is not in your name already, then you will owe excise tax on the vehicle since it will be a change of ownership.", "source_url": "https://dmv.dc.gov/service/vehicle-registration-and-inspection", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0048", "state": "DC", "rule": "new_resident", "value": "Exempt from excise if the vehicle was titled/registered in another state before the owner became a DC resident; pays title $30 + registration + inspection", "statute_wording": "Motor vehicles and trailers registered or titled in another state or United States jurisdiction by a nonresident before the nonresident established or maintained residency in the District;", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0049", "state": "DC", "rule": "gift_family_exemption", "value": "Excise exempt for gifts between spouses, domestic partners, parent and child, only if the car already has a DC title", "statute_wording": "except in the case of a bona fide gift of a vehicle already titled in the District given between spouses, parent and child, or domestic partners", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0050", "state": "DC", "rule": "max_finance_rate", "value": "Dealer retail installment contracts: new car of current (or later) model year 21.5% APR; up to 2 years old 23.5%; up to 4 years old 27%; older 28.33%", "statute_wording": "no person shall charge, contract for, receive, or collect a finance charge if such charge exceeds the larger of $25 or an amount determined under the following schedule", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-602", "checked_date": "2026-10-03", "effective_date": "1981-03-05", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0051", "state": "DC", "rule": "max_finance_rate", "value": "Direct bank/S&L motor vehicle installment loans: 21% APR", "statute_wording": "a finance charge which, if expressed as an annual percentage rate, does not exceed a rate of 21% per annum on the unpaid balances of principal.", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/28-3602", "checked_date": "2026-10-03", "effective_date": "1982-03-10", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0052", "state": "DC", "rule": "dealer_rate_markup_cap", "value": "None found", "statute_wording": "", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-602", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0053", "state": "DC", "rule": "gov_fees_financeable", "value": "Excise tax, inspection, registration and recording fees can be financed as \"governmental charges\"", "statute_wording": "\"Governmental charges\" means the excise tax, personal property tax, inspection fee, registration fee, recording fee, and such other fees charged by any government", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-601", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0054", "state": "DC", "rule": "used_vehicle_rule", "value": "Used cars: excise on NADA FMV; DC emissions inspection required before registration ($35/2 yrs); dealer must disclose known defects and damage over $1,000 on the car order and bill of sale", "statute_wording": "a DC used car dealer shall provide a written notice disclosing any material mechanical defect in the vehicle and any damage sustained by the vehicle because of fire, water, collision, or other cause for which the cost of repairs exceeded $1,000.00.", "source_url": "https://dlcp.dc.gov/release/transparency-used-car-dealerships", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0055", "state": "DC", "rule": "personal_property_tax", "value": "none on a personal car (no annual vehicle value tax found)", "statute_wording": "", "source_url": "https://dmv.dc.gov/book/dmv-fees/vehicle-registration-fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0056", "state": "DC", "rule": "late_tax_penalty", "value": "Excise: no late penalty found (title is withheld until paid). Inspection late fee: $20 per 30 days, max $480 (DMV) vs $15 + $15/month (statute)", "statute_wording": "A late penalty of $15 shall be assessed if a vehicle has not been inspected by the date required by the Director pursuant to the provisions of this chapter.", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-1106", "checked_date": "2026-10-03", "effective_date": "2025-12-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0057", "state": "DC", "rule": "dc_sales_tax_rate", "value": "6.0% before 2026-10-01; 7.0% from 2026-10-01 (does not apply to the vehicle)", "statute_wording": "The rate of such tax ... shall be 6.0% before October 1, 2026, and 7.0% beginning on October 1, 2026, and continuing thereafter", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2002", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0058", "state": "DC", "rule": "recent_change", "value": "2025-02-17: excise switched to weight x city-MPG table and EVs lost their exemption", "statute_wording": "Effective Monday, February 17, 2025 , DC DMV's system will automatically calculate the vehicle excise tax based on the excise tax formula available below.", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "2025-02-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0059", "state": "DC", "rule": "recent_change", "value": "2025-10-01 (law eff. 2025-12-06): title $26 -> $30; registration table rewritten (Class I $72 -> $70, Class III $250 -> $300, Class IV $500 -> $550); temp/transfer fees $13/$12 -> $15; DMV applied the registration table 2026-03-30", "statute_wording": "Subsection (d) is amended by striking the phrase \"a $26 fee\" and inserting the phrase \"a $30 fee\" in its place.", "source_url": "https://code.dccouncil.gov/us/dc/council/laws/26-55", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0060", "state": "DC", "rule": "recent_change", "value": "2025-12-15: 2.5% card service fee on all DMV card payments", "statute_wording": "On December 15, 2025, a 2.5% service fee was added to all debit and credit card transactions", "source_url": "https://dmv.dc.gov/node/155502", "checked_date": "2026-10-03", "effective_date": "2025-12-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0061", "state": "DC", "rule": "upcoming_change", "value": "None scheduled found for the excise tax or vehicle fees; DC budget acts (Budget Support Acts) usually change fees from 1 October", "statute_wording": "", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/50-2201.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0062", "state": "DC", "rule": "upcoming_change", "value": "DC sales tax 7.0% from 2026-10-01 (vehicle itself exempt)", "statute_wording": "7.0% beginning on October 1, 2026, and continuing thereafter", "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2002", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DC-0063", "state": "DC", "rule": "other_point_of_sale_fees", "value": "Registration Card $30.00/yr listed by DMV under Additional Fees with no explanation; not in the totals", "statute_wording": "Registration Card $30.00/yr", "source_url": "https://dmv.dc.gov/book/dmv-fees/vehicle-registration-fees", "checked_date": "2026-10-12", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DC-0064", "state": "DC", "rule": "doc_fee_complaint", "value": "District of Columbia Department of Licensing and Consumer Protection (DLCP); 1100 4th Street, SW, Washington, DC 20024", "statute_wording": "To submit a CPPA or other complaint of violation, visit DLCP’s website", "source_url": "https://dlcp.dc.gov/release/transparency-used-car-dealerships", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0001", "state": "DE", "rule": "tax_local_name", "value": "Motor vehicle document fee (often just 'document fee'; DMV also writes 'Document Fee')", "statute_wording": "There is imposed upon the sale, transfer or registration of any new or used motor vehicle, truck tractor, trailer or motorcycle in this State a motor vehicle document fee", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0002", "state": "DE", "rule": "tax_type", "value": "no_sales_tax; one_time_titling_fee_on_purchase_price (state only)", "statute_wording": "This tax is levied on the seller of goods or services, rather than on the consumer.", "source_url": "https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0003", "state": "DE", "rule": "tax_collected_by", "value": "statute: owner pays, DMV collects; practice: dealer collects at signing and remits with title work; private buyer pays at a DMV office", "statute_wording": "which fee is to be paid by the owner and shall be collected by the Division of Motor Vehicles for deposit to the credit of the Transportation Trust Fund", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0004", "state": "DE", "rule": "tax_collected_by", "value": "dealer transmits title application and fees to DMV within 30 days of delivery", "statute_wording": "Within 30 days of the date of delivery of the vehicle to the purchaser or transferee, transmit to the Department the application for certificate of title and such other accompanying documents and fees as are required by the Department", "source_url": "https://delcode.delaware.gov/title21/c023/sc01/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0005", "state": "DE", "rule": "tax_collected_by", "value": "dealer lists each fee it collects on the bill of sale", "statute_wording": "The amount of the document fee, title fee, registration fee or any other fee for which the buyer is responsible and the dealer has collected; each fee shall be individually listed and identified", "source_url": "https://delcode.delaware.gov/title21/c063/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0006", "state": "DE", "rule": "tax_due_date", "value": "30 days from purchase/delivery; late title transfer fee $35", "statute_wording": "As the new owner of the vehicle, you must apply for a title at a Division office within 30 days from the date of purchase to avoid a penalty charge", "source_url": "https://dmv.de.gov/VehicleServices/titles/index.shtml?dc=ve_title_used", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0007", "state": "DE", "rule": "state_rate", "value": "5.25% (in law: $5.25 per $100 of purchase price or fraction above $500)", "statute_wording": "The document fee payable thereafter shall increase in increments of $5.25 per each additional $100 of purchase price or any fraction thereof, rounded to the nearest dollar", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0008", "state": "DE", "rule": "state_rate", "value": "5.25% (DMV statement)", "statute_wording": "5.25% of purchase price or NADA book value, whichever is greater. The Document Fee for Mobile Homes is 3.75%. Minimum document fee is $8.00.", "source_url": "https://dmv.de.gov/Common/DMVFees/index.shtml", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0009", "state": "DE", "rule": "taxable_base", "value": "purchase price (all consideration paid to the seller for the vehicle) minus trade-in allowance", "statute_wording": "the purchase price shall be the gross purchase price less any trade-in or allowance given by the seller of the motor vehicle to the owner of the motor vehicle", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0010", "state": "DE", "rule": "taxable_base", "value": "highest of the title-application price and the lien contract's cash price, less trade-in", "statute_wording": "When a gross purchase price discrepancy exists between the title application and the lien contract vehicle purchase price (Block #1 of the lien contract), the highest price will be used in determining document fees.", "source_url": "https://regulations.delaware.gov/AdminCode/title2/2266", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0011", "state": "DE", "rule": "taxable_base", "value": "DMV calculator: sales price includes all non-warranty add-ons", "statute_wording": "Purchase price or cost from bill of sale (include all non-warranty add-ons). Keep in mind that privately purchased vehicles will be charged based on NADA.", "source_url": "https://dealers.dmv.de.gov/Dealer/FeeCalculator/Index1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0012", "state": "DE", "rule": "tax_rounding", "value": "nearest whole dollar", "statute_wording": "rounded to the nearest dollar", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0013", "state": "DE", "rule": "tax_formula_conflict", "value": "statute-literal: $13.75 + $5.25 × ceil((price − $500)/100), rounded to dollar; DMV: 5.25% × price, rounded to dollar. Difference ≈ $12.50", "statute_wording": "Where the purchase price is $400 or more, up to and including $500, the document fee shall be $13.75", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0014", "state": "DE", "rule": "min_max_tax", "value": "minimum $8.00 (price < $400); $13.75 for $400–$500; no maximum", "statute_wording": "Where the purchase price is less than $400, there shall be a uniform rate of $8.00", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0015", "state": "DE", "rule": "local_tax", "value": "none", "statute_wording": "No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.", "source_url": "https://delcode.delaware.gov/title9/c081/sc01/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0016", "state": "DE", "rule": "local_tax_basis", "value": "n/a (no local tax)", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title9/c081/sc01/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0017", "state": "DE", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title9/c081/sc01/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0018", "state": "DE", "rule": "local_rate_lookup", "value": "n/a — one statewide rate; no local rate table", "statute_wording": "", "source_url": "https://dmv.de.gov/Common/DMVFees/index.shtml", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0019", "state": "DE", "rule": "personal_property_tax", "value": "none (no annual car tax)", "statute_wording": "No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.", "source_url": "https://delcode.delaware.gov/title9/c081/sc01/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0020", "state": "DE", "rule": "county_local_fees", "value": "none (Wilmington / New Castle County charge nothing at purchase)", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title9/c081/sc01/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0021", "state": "DE", "rule": "trade_in_credit", "value": "full trade-in allowance comes off the purchase price", "statute_wording": "where trade-ins or allowances are given in conjunction with the purchase of any motor vehicle, the purchase price shall be the gross purchase price less any trade-in or allowance", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0022", "state": "DE", "rule": "trade_in_credit", "value": "trade must be Delaware-titled (two exceptions)", "statute_wording": "Trade-in allowance for document fee computations will only be allowed for vehicles currently titled in Delaware.", "source_url": "https://regulations.delaware.gov/AdminCode/title2/2266", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0023", "state": "DE", "rule": "trade_in_cap", "value": "credit cannot exceed the document fee actually paid on the trade-in; none if no fee was paid", "statute_wording": "Trade-in allowance credit against document fees may not exceed the actual document fees paid on the trade-in vehicle at the time the trade-in vehicle was registered.", "source_url": "https://regulations.delaware.gov/AdminCode/title2/2266", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0024", "state": "DE", "rule": "trade_in_credit", "value": "private sale of the old car within 60 days before/after titling earns the same credit (form MV347)", "statute_wording": "credit shall be given in the same amount on the document fee as if the owner had made a trade-in of such previously owned vehicle", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0025", "state": "DE", "rule": "sale_of_own_vehicle_credit", "value": "yes — 60 days before or after; claim at titling or within 30 days of the later sale", "statute_wording": "The vehicle that you are claiming a credit/refund for must have been sold within 60 days prior to or 60 days after the new vehicle was titled in Delaware.", "source_url": "https://dmv.de.gov/VehicleServices/titles/index.shtml?dc=ve_title_credit", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0026", "state": "DE", "rule": "negative_equity", "value": "not in the base (inference)", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0027", "state": "DE", "rule": "rebate_manufacturer", "value": "does not lower the fee (inference)", "statute_wording": "the purchase price shall be the gross purchase price less any trade-in or allowance given by the seller of the motor vehicle to the owner", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0028", "state": "DE", "rule": "discount_dealer", "value": "lowers the fee (price is simply lower)", "statute_wording": "“Purchase price” means the value or any other consideration given by the owner to the seller for a motor vehicle", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0029", "state": "DE", "rule": "doc_fee_taxable", "value": "yes (inference)", "statute_wording": "Purchase price or cost from bill of sale (include all non-warranty add-ons).", "source_url": "https://dealers.dmv.de.gov/Dealer/FeeCalculator/Index1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0030", "state": "DE", "rule": "service_contract_taxable", "value": "no", "statute_wording": "Purchase price or cost from bill of sale (include all non-warranty add-ons).", "source_url": "https://dealers.dmv.de.gov/Dealer/FeeCalculator/Index1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0031", "state": "DE", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "", "source_url": "https://dealers.dmv.de.gov/Dealer/FeeCalculator/Index1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0032", "state": "DE", "rule": "addons_taxable", "value": "yes (non-warranty add-ons)", "statute_wording": "Purchase price or cost from bill of sale (include all non-warranty add-ons).", "source_url": "https://dealers.dmv.de.gov/Dealer/FeeCalculator/Index1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0033", "state": "DE", "rule": "destination_taxable", "value": "yes (part of the vehicle price)", "statute_wording": "“Purchase price” means the value or any other consideration given by the owner to the seller for a motor vehicle", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0034", "state": "DE", "rule": "gov_fees_taxable", "value": "no (inference)", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0035", "state": "DE", "rule": "title_fee", "value": "$35.00", "statute_wording": "The fee for issuing a certificate of title for a vehicle shall be $35.", "source_url": "https://delcode.delaware.gov/title21/c023/sc01/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0036", "state": "DE", "rule": "lien_fee", "value": "$20.00 (DMV: title with lien $55.00 = $35 + $20)", "statute_wording": "Title with Lien $55.00; Title without Lien $35.00", "source_url": "https://dmv.de.gov/Common/DMVFees/index.shtml", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0037", "state": "DE", "rule": "lien_fee", "value": "statute: $20 to add a lien to an outstanding title; $10 lien-record fee", "statute_wording": "Every application shall be accompanied by a fee of $20, which shall be in addition to any other fees required by this title.", "source_url": "https://delcode.delaware.gov/title21/c023/sc02/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0038", "state": "DE", "rule": "registration_fee", "value": "$40.00 per year, passenger vehicles (flat, not by weight)", "statute_wording": "For the registration of each motor vehicle commonly used for pleasure or for the chief purpose of carrying persons (except motor vehicles commonly known as passenger buses) and including station wagons, $40 per year.", "source_url": "https://delcode.delaware.gov/title21/c021/sc04/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0039", "state": "DE", "rule": "registration_period", "value": "6, 12 or 24 months; new current-model-year ≤10,000 lb may be registered up to 7 years (fee × years); previous-model-year new up to 6 years; used ≤7 model years 6–72 months", "statute_wording": "any newly-manufactured current model year motor vehicle or trailer with a gross registered weight of 10,000 pounds or less not previously registered or titled in any state or country may be initially registered by the owner for 7 years or less", "source_url": "https://delcode.delaware.gov/title21/c021/sc01/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0040", "state": "DE", "rule": "plate_fee", "value": "$0 for a standard plate with a new registration (inference); $20 to transfer an old plate", "statute_wording": "the transferor may have such registration plates and number plates transferred and assigned to another vehicle upon proper application in writing to the Department and upon payment to the Department of a fee of $20", "source_url": "https://delcode.delaware.gov/title21/c021/sc02/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0041", "state": "DE", "rule": "inspection_emissions_fee", "value": "$0 — new and ≤7-model-year vehicles excluded; state lane inspections carry no listed fee", "statute_wording": "Vehicles in the first 7 model years are excluded from testing.", "source_url": "https://dmv.de.gov/VehicleServices/faqs/index.shtml?dc=ve_faqs_inspection", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0042", "state": "DE", "rule": "ev_hybrid_fee", "value": "extra yearly fee at ≤6,000 lb gross load weight: EV $110; plug-in hybrid $85; non-plug-in hybrid $60; other alternative fuel $110; AFV motorcycle $15", "statute_wording": "For the registration of an electric motor vehicle, in addition to the registration fee under § 2151 of this title, a fee of $110 per year if the gross load weight is 6,000 pounds or less.", "source_url": "https://delcode.delaware.gov/title21/c021/sc04/index.html", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0043", "state": "DE", "rule": "other_point_of_sale_fees", "value": "dealer temporary plate: up to $20 (if issued)", "statute_wording": "A dealer may issue a temporary registration plate for a fee of not more than $20 for each plate to a purchaser of an unregistered motor vehicle", "source_url": "https://delcode.delaware.gov/title21/c021/sc02/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0044", "state": "DE", "rule": "other_point_of_sale_fees", "value": "dealer handling fee $2 per sale — paid by the dealer to the Department of Finance, not a buyer line", "statute_wording": "Every motor vehicle dealer shall pay a handling fee of $2.00 on the sale of every new or used motor vehicle, trailer, truck tractor or motorcycle sold to the owner thereof.", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0045", "state": "DE", "rule": "other_point_of_sale_fees", "value": "no tire fee, lemon-law fee or battery fee charged to car buyers found", "statute_wording": "every retailer of tires for vehicles shall pay a fee at the rate of $2.00 per tire sold at retail during any month", "source_url": "https://delcode.delaware.gov/title30/c029/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0046", "state": "DE", "rule": "dealer_registration_service_fee", "value": "none set by state (beyond the ≤$20 temp plate); any processing charge is the dealer's own doc fee", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title21/c063/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0047", "state": "DE", "rule": "doc_fee_rule", "value": "no cap; no 'presumed reasonable' amount", "statute_wording": "any new motor vehicle dealer located in this State from charging any administrative, origination, documentary, procurement, or other similar administrative fee related to the sale or lease of a motor vehicle", "source_url": "https://delcode.delaware.gov/title6/c049/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0048", "state": "DE", "rule": "doc_fee_amount", "value": "none set; $499 used as the brief's example", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title6/c049/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0049", "state": "DE", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title6/c049/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0050", "state": "DE", "rule": "doc_fee_disclosure", "value": "each fee the dealer collects must be listed and identified on the bill of sale", "statute_wording": "each fee shall be individually listed and identified", "source_url": "https://delcode.delaware.gov/title21/c063/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0051", "state": "DE", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title6/c049/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0052", "state": "DE", "rule": "private_party_tax", "value": "same 5.25% document fee, paid by the buyer at DMV", "statute_wording": "There is imposed upon the sale, transfer or registration of any new or used motor vehicle", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0053", "state": "DE", "rule": "private_party_value_basis", "value": "greater of the bill-of-sale price and the NADA average trade-in value (or a DE dealer's appraisal)", "statute_wording": "If the amount of purchase price indicated on a non-dealer bill of sale is less than the average trade-in value as listed in the most recent N.A.D.A. Guide, the document fee is to be assessed on the current average trade-in value", "source_url": "https://regulations.delaware.gov/AdminCode/title2/2266", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0054", "state": "DE", "rule": "used_vehicle_rule", "value": "dealer used sale: same fee on the dealer price; DMV pages say 'sale price or ... NADA average trade-in value, whichever is higher'", "statute_wording": "A five and one-quarter percent (5.25%) document fee based on the sale price or current NADA average trade-in value of the vehicle, whichever is higher", "source_url": "https://dmv.de.gov/VehicleServices/titles/index.shtml?dc=ve_title_transfer", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0055", "state": "DE", "rule": "out_of_state_credit", "value": "full exemption (not a partial credit) if the owner paid another state's sales/transfer tax and registered there within 90 days before Delaware registration", "statute_wording": "provided, such owner had paid to such other state a sales tax, transfer tax or some similar levy on the purchase of such motor vehicles, truck tractors, trailers or motorcycles within 90 days prior to registration or titling in this State", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0056", "state": "DE", "rule": "buying_out_of_state", "value": "Delaware resident buying elsewhere: pays 5.25% at DMV on the purchase price unless the 90-day exemption applies; out-of-state used cars need a DMV inspection, ≤7 MY a VIN check", "statute_wording": "A five and one-quarter percent (5.25%) document fee based on the sale price or current NADA average trade-in value of the vehicle, whichever is higher", "source_url": "https://dmv.de.gov/VehicleServices/titles/index.shtml?dc=ve_title_outstate", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0057", "state": "DE", "rule": "new_resident", "value": "pays 5.25% of the NADA average trade-in value unless other-state tax was paid within 90 days; must title/register within 60 days; military exempt", "statute_wording": "Whenever a motor vehicle is transferred into Delaware from another state and a title and a registration is sought, the owner must pay a vehicle document fee of 5.25% of the value of the vehicle (but not less than $8.00).", "source_url": "https://dmv.de.gov/forms/veh_serv_forms/pdfs/ve_frm_newresid.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0058", "state": "DE", "rule": "max_finance_rate", "value": "no cap for motor vehicle retail installment contracts", "statute_wording": "may calculate such finance charge in the manner and at the rate or rates specified in the contract governing the retail installment transaction", "source_url": "https://delcode.delaware.gov/title5/c029/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0059", "state": "DE", "rule": "dealer_rate_markup_cap", "value": "none in state law", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title5/c029/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0060", "state": "DE", "rule": "recent_change", "value": "document fee 4.25% → 5.25%; vehicles sold before 2025-10-01 (bill of sale) at 4.25%, but every title processed from 2025-11-01 at 5.25%", "statute_wording": "Section 13 of this Act is effective as follows", "source_url": "https://legis.delaware.gov/SessionLaws/Chapter?id=42202", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0061", "state": "DE", "rule": "recent_change", "value": "previous rate change 3.75% → 4.25%", "statute_wording": "The document fee payable thereafter shall increase in increments of $4.25 per each additional $100", "source_url": "https://legis.delaware.gov/SessionLaws/Chapter?id=15636", "checked_date": "2026-10-03", "effective_date": "2015-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0062", "state": "DE", "rule": "recent_change", "value": "document-fee regulation 2266 amended (exemptions, trade-in, NADA rules)", "statute_wording": "27 DE Reg. 267 (10/01/23)", "source_url": "https://regulations.delaware.gov/AdminCode/title2/2266", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0063", "state": "DE", "rule": "upcoming_change", "value": "none found", "statute_wording": "", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0064", "state": "DE", "rule": "late_tax_penalty", "value": "$35 late title transfer fee after 30 days", "statute_wording": "35 Penalty fee is charged for the issuance of a new certificate of title > 30 days", "source_url": "https://dmv.de.gov/CLF4/agency/js/DMVFees.js", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "DE-0065", "state": "DE", "rule": "fee_exemptions", "value": "family gifts, inheritance, name change, joint-owner transfers, military on orders, government/nonprofit listed groups", "statute_wording": "Transfer of a motor vehicle, vehicle, or trailer by way of a gift from an immediate family member including spouse, parent, child, sibling, and grandparent, to include step and in-laws.", "source_url": "https://regulations.delaware.gov/AdminCode/title2/2266", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0066", "state": "DE", "rule": "fee_refund_limit", "value": "claims for refunds of the document fee: 1 year", "statute_wording": "may be commenced or otherwise asserted after expiration of 1 year from the earlier of", "source_url": "https://delcode.delaware.gov/title30/c030/index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "DE-0067", "state": "DE", "rule": "doc_fee_complaint", "value": "Delaware Division of Motor Vehicles, Compliance & Investigations Unit; PO Box 698, Dover, DE 19903", "statute_wording": "you must complete a DMV Complaint Form and return it to the Division’s Compliance & Investigations Unit", "source_url": "https://services.dmv.de.gov/forms/other_forms/pdfs/Complaint%20Form%20Information.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0001", "state": "FL", "rule": "tax_local_name", "value": "sales_and_use_tax+discretionary_sales_surtax", "statute_wording": "At the rate of 6 percent of the sales price of each item or article of tangible personal property when sold at retail in this state", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.05", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0002", "state": "FL", "rule": "tax_type", "value": "sales_tax_on_privilege_of_selling", "statute_wording": "every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.05", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0003", "state": "FL", "rule": "tax_collected_by", "value": "dealer_at_sale", "statute_wording": "Florida sales and use tax, plus any applicable discretionary sales surtax, is due on all new or used motor vehicles sold, leased, delivered into, imported into, or used in Florida, unless a specific exemption applies.", "source_url": "https://floridarevenue.com/Forms_library/gt800030.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0004", "state": "FL", "rule": "state_rate", "value": "0.06", "statute_wording": "At the rate of 6 percent of the sales price of each item or article of tangible personal property when sold at retail in this state", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.05", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0005", "state": "FL", "rule": "taxable_base", "value": "full_sales_price_incl_dealer_charges_less_trade_in", "statute_wording": "taxable on the full sales price without any deduction for freight, handling, delivery, commission, repossessions, advertising, future free service, or any other expense or cost whatsoever.", "source_url": "https://www.flrules.org/gateway/ruleNo.asp?id=12A-1.007", "checked_date": "2026-10-02", "effective_date": "2025-02-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0006", "state": "FL", "rule": "tax_rounding", "value": "third_decimal_round_half_up", "statute_wording": "The computation of the tax must be carried to the third decimal place.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.12", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0007", "state": "FL", "rule": "min_max_tax", "value": "state_none;surtax_max=rate*5000", "statute_wording": "The sales amount above $5,000 on any item of tangible personal property shall not be subject to the surtax.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.054", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0008", "state": "FL", "rule": "local_tax", "value": "miami_dade=0.01", "statute_wording": "Miami-Dade 1% (.5%) Jan 1, 1992 None (.5%) Jan 1, 2003 None", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "checked_date": "2026-10-02", "effective_date": "2003-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0009", "state": "FL", "rule": "local_tax_basis", "value": "purchaser_residence_county_on_title_or_registration", "statute_wording": "The sale of any motor vehicle ... shall be deemed to have occurred only in the county identified as the residence address of the purchaser on the registration or title document for such property.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.054", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0010", "state": "FL", "rule": "local_tax_cap", "value": "first_5000_per_vehicle", "statute_wording": "The sales amount above $5,000 on any item of tangible personal property shall not be subject to the surtax.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.054", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0011", "state": "FL", "rule": "local_rate_lookup", "value": "DR-15DSS_yearly_Nov;changes_Jan1_only", "statute_wording": "No discretionary sales surtax or increase or decrease in the rate of any discretionary sales surtax shall take effect on a date other than January 1.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.054", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0012", "state": "FL", "rule": "trade_in_credit", "value": "full_allowance_deducted", "statute_wording": "the tax levied by this chapter shall be paid on the sales price of the new article, less the credit for the used article taken in trade.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.09", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0013", "state": "FL", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.09", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0014", "state": "FL", "rule": "negative_equity", "value": "not_taxed_(allowance_deducted_in_full)", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.09", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0015", "state": "FL", "rule": "rebate_manufacturer", "value": "taxed_before_rebate", "statute_wording": "A coupon or refund issued directly by the manufacturer is not to be construed as a reduction in selling price by the dealer.", "source_url": "https://www.flrules.org/gateway/ruleNo.asp?id=12A-1.018", "checked_date": "2026-10-02", "effective_date": "2011-07-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0016", "state": "FL", "rule": "discount_dealer", "value": "deducted_if_taken_at_sale", "statute_wording": "A dealer’s discount is a reduction in selling price if taken at the moment of sale or purchase of a product", "source_url": "https://www.flrules.org/gateway/ruleNo.asp?id=12A-1.018", "checked_date": "2026-10-02", "effective_date": "2011-07-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0017", "state": "FL", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "preparation, settlement, or closing fees", "source_url": "https://floridarevenue.com/Forms_library/gt800030.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0018", "state": "FL", "rule": "service_contract_taxable", "value": "yes_6pct+surtax_no_cap", "statute_wording": "the gross amount of such premiums and assessments is subject to the sales tax imposed by s. 212.0506.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/634.131", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0019", "state": "FL", "rule": "gap_taxable", "value": "no_(inference)", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.0506", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0020", "state": "FL", "rule": "addons_taxable", "value": "yes", "statute_wording": "any accessory sold with the vehicle", "source_url": "https://floridarevenue.com/Forms_library/gt800030.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0021", "state": "FL", "rule": "destination_taxable", "value": "yes", "statute_wording": "freight, handling, or delivery of the motor vehicle to the dealer", "source_url": "https://floridarevenue.com/Forms_library/gt800030.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0022", "state": "FL", "rule": "gov_fees_taxable", "value": "no_title_registration_lien_fees", "statute_wording": "Separately stated fees or charges as a requisite to the titling, licensing, registration, transfer of ownership, or recording of lien, or operation of any automobile in this state, mandated by the state", "source_url": "https://www.flrules.org/gateway/ruleNo.asp?id=12A-1.007", "checked_date": "2026-10-02", "effective_date": "2025-02-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0023", "state": "FL", "rule": "gov_fees_taxable", "value": "tire_and_battery_fees_taxable", "statute_wording": "Such fee shall be subject to all applicable taxes imposed in chapter 212.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/403.718", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0024", "state": "FL", "rule": "title_fee", "value": "77.25_new_mco_electronic_incl_2.00_lemon_law", "statute_wording": "Original Title - New Motor Vehicle (MCO) – No Lien ... $77.25", "source_url": "https://www.flhsmv.gov/pdf/proc/fees/fees-01.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0025", "state": "FL", "rule": "title_fee", "value": "75.25_transfer_florida_title_electronic", "statute_wording": "The department shall charge a fee of $70 for each original certificate of title", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/319.32", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0026", "state": "FL", "rule": "title_fee", "value": "85.25_previously_titled_out_of_state", "statute_wording": "The department shall charge a fee of $10 in addition to that charged in subsection (1) for each original certificate of title issued for a vehicle previously registered outside this state.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/319.32", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0027", "state": "FL", "rule": "title_fee", "value": "paper_title_+2.50", "statute_wording": "A service fee of $2.50 ... shall be charged for shipping and handling for each paper title mailed by the department.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/319.32", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0028", "state": "FL", "rule": "lien_fee", "value": "2.00", "statute_wording": "The department shall also charge a fee of $2 for noting a lien on a title certificate", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/319.32", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0029", "state": "FL", "rule": "registration_fee", "value": "auto_net_weight_lt2500=14.50;2500-3499=22.50;3500+=32.50_base", "statute_wording": "Net weight of 3,500 pounds or more: $32.50 flat.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.08", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0030", "state": "FL", "rule": "registration_fee", "value": "auto_add_ons=13.10;totals=27.60/35.60/45.60", "statute_wording": "Class Code: 01 – PASSENGER VEHICLES ... $1.00 ... $2.80 $1.00 $0.10 $0.50 $1.00 $1.00 $0.50 $1.20 ... $2.50 $1.50", "source_url": "https://www.flhsmv.gov/pdf/proc/fees/fees-03.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0031", "state": "FL", "rule": "initial_registration_fee", "value": "225.00", "statute_wording": "A fee of $225 is imposed upon the initial application for registration pursuant to s. 320.06 of every motor vehicle classified in s. 320.08(2), (3), and (9)(c) and (d).", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.072", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0032", "state": "FL", "rule": "initial_registration_fee", "value": "exempt_if_plate_transferred", "statute_wording": "A transfer or exchange of a registration license plate from a motor vehicle that has been disposed of to a newly acquired motor vehicle pursuant to s. 320.0609(2) or (5).", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.072", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0033", "state": "FL", "rule": "plate_fee", "value": "28.00_original_plate", "statute_wording": "Upon the issuance of an original license plate, the applicant shall pay a fee of $28", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.0607", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0034", "state": "FL", "rule": "plate_fee", "value": "transfer_4.50_waived_auto_to_auto", "statute_wording": "The requirement to pay a transfer fee does not apply when the replacement vehicle is classified under s. 320.08(2)(b), (c), or (d) or (3)(a), (b), or (c) and the original vehicle to be replaced is also classified", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.0609", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0035", "state": "FL", "rule": "county_local_fees", "value": "branch_fee_0.50_per_transaction", "statute_wording": "The tax collector may impose an additional service charge of up to 50 cents on any transaction", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.04", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0036", "state": "FL", "rule": "county_local_fees", "value": "miami_dade_mco_title_76.25_contradiction", "statute_wording": "VEHICLE, Private Use, MCO APPLICATION FOR ORIGINAL FLORIDA TITLE ... base 76.25", "source_url": "https://www.mdctaxcollector.gov/fee-calculator", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0037", "state": "FL", "rule": "inspection_emissions_fee", "value": "none", "statute_wording": "Verification of the vehicle identification number is not required for any new motor vehicle", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/319.23", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0038", "state": "FL", "rule": "other_point_of_sale_fees", "value": "new_tire_fee_1.00_per_tire_incl_spare", "statute_wording": "The terms include the original retail sale of a spare tire as a component part of a new motor vehicle.", "source_url": "https://www.flrules.org/gateway/ruleNo.asp?id=12A-12.001", "checked_date": "2026-10-02", "effective_date": "2013-10-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0039", "state": "FL", "rule": "other_point_of_sale_fees", "value": "battery_fee_1.50_per_lead_acid_battery", "statute_wording": "The fee applies whether the battery is sold separately or as a component part of a vehicle, vessel, or aircraft.", "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/solid_waste.aspx", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0040", "state": "FL", "rule": "other_point_of_sale_fees", "value": "lemon_law_fee_2.00_new_only", "statute_wording": "A $2 fee shall be collected by a motor vehicle dealer ... from the consumer at the consummation of the sale of a motor vehicle", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/681.117", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0041", "state": "FL", "rule": "ev_hybrid_fee", "value": "none", "statute_wording": "The license tax for an electric vehicle or low-speed vehicle is the same as that prescribed in s. 320.08 for a vehicle that is not electrically powered.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.08001", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0042", "state": "FL", "rule": "registration_period", "value": "12_months_to_owner_birth_month;24_month_option", "statute_wording": "the registration period begins the first day of the birth month of the owner and ends the last day of the month immediately preceding the owner’s birth month in the succeeding year.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.055", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0043", "state": "FL", "rule": "dealer_registration_service_fee", "value": "none_set_by_state", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.04", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0044", "state": "FL", "rule": "doc_fee_rule", "value": "disclosure_required_no_cap", "statute_wording": "It is an unfair or deceptive act or practice, actionable under the Florida Deceptive and Unfair Trade Practices Act, for a dealer to: ... Charge a customer for any predelivery service without having printed on all documents", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/501.976", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0045", "state": "FL", "rule": "doc_fee_rule", "value": "advertised_price_must_include", "statute_wording": "The advertised price must include all fees or charges that the customer must pay, including freight or destination charge, dealer preparation charge, and charges for undercoating or rustproofing.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/501.976", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0046", "state": "FL", "rule": "doc_fee_rule", "value": "no_charge_for_reimbursed_predelivery", "statute_wording": "Charge a customer for any predelivery service required by the manufacturer, distributor, or importer for which the dealer is reimbursed by the manufacturer, distributor, or importer.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/501.976", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0047", "state": "FL", "rule": "doc_fee_amount", "value": "no_cap;example_499", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/501.976", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0048", "state": "FL", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/501.976", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0049", "state": "FL", "rule": "doc_fee_disclosure", "value": "exact_wording_required", "statute_wording": "This charge represents costs and profit to the dealer for items such as inspecting, cleaning, and adjusting vehicles, and preparing documents related to the sale.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/501.976", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0050", "state": "FL", "rule": "doc_fee_cash_credit_same", "value": "no_rule_found", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/501.976", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "FL-0051", "state": "FL", "rule": "private_party_tax", "value": "6pct+surtax_paid_to_tax_collector", "statute_wording": "Each occasional or isolated sale of an aircraft, boat, mobile home, or motor vehicle of a class or type which is required to be registered ... shall be subject to tax at the rate provided in this paragraph.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.05", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0052", "state": "FL", "rule": "private_party_value_basis", "value": "sale_price;min_80pct_avg_loan_price_unless_affidavit", "statute_wording": "If any party to an occasional or isolated sale of such a vehicle reports to the tax collector a sales price which is less than 80 percent of the average loan price ... the tax ... shall be computed by the department on such average loan price", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.05", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0053", "state": "FL", "rule": "out_of_state_credit", "value": "credit_for_like_tax_paid", "statute_wording": "The credit shall be the amount of legally imposed sales and use tax paid to another state, territory of the United States, or the District of Columbia.", "source_url": "https://www.flrules.org/gateway/ruleNo.asp?id=12A-1.007", "checked_date": "2026-10-02", "effective_date": "2025-02-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0054", "state": "FL", "rule": "buying_out_of_state", "value": "FL_use_tax+surtax_at_registration_less_credit", "statute_wording": "If you purchase a motor vehicle in a state that has a sales tax rate of four percent, you must pay an additional two percent, plus any applicable discretionary sales surtax", "source_url": "https://floridarevenue.com/Forms_library/gt800030.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0055", "state": "FL", "rule": "nonresident_purchase", "value": "home_state_rate_max_6pct_no_surtax", "statute_wording": "... shall be an amount equal to the sales tax which would be imposed on such sale under the laws of the state of which the purchaser is a resident, except that such tax shall not exceed the tax that would otherwise be imposed under this chapter.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.08", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0056", "state": "FL", "rule": "new_resident", "value": "no_use_tax_if_used_6mo_out_of_state;225_applies", "statute_wording": "it shall be presumed that tangible personal property used in another state ... for 6 months or longer before being imported into this state was not purchased for use in this state.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/212.06", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0057", "state": "FL", "rule": "dealer_rate_markup_cap", "value": "none_found", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/520.08", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0058", "state": "FL", "rule": "max_finance_rate", "value": "class1_10;class2_11;class3_15;class4_17_per_100_per_year", "statute_wording": "Class 1. Any new motor vehicle designated by the manufacturer by a year model not earlier than the year in which the sale is made—$10 per $100 per year.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/520.08", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0059", "state": "FL", "rule": "used_vehicle_rule", "value": "same_tax;transfer_title_75.25;no_tire_or_lemon_fee", "statute_wording": "Retail sales of used motor vehicles are considered as having been made with used tires and are not subject to the fee unless the sales invoice indicates that a new tire or tires have been installed by the dealer prior to sale.", "source_url": "https://www.flrules.org/gateway/ruleNo.asp?id=12A-12.001", "checked_date": "2026-10-02", "effective_date": "2013-10-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0060", "state": "FL", "rule": "recent_change", "value": "2026-01-01_surtax_table", "statute_wording": "For 2026, the following counties have surtax rate changes: Jackson ... Martin ... Palm Beach", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0061", "state": "FL", "rule": "recent_change", "value": "2025-12-29_rule_12A-15.004", "statute_wording": "", "source_url": "https://www.flrules.org/gateway/ruleNo.asp?id=12A-15.004", "checked_date": "2026-10-02", "effective_date": "2025-12-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0062", "state": "FL", "rule": "recent_change", "value": "2026_session_no_vehicle_fee_change_enacted", "statute_wording": "", "source_url": "https://www.flsenate.gov/Laws/Statutes/2026/320.08", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0063", "state": "FL", "rule": "upcoming_change", "value": "2027-01-01_surtax_table", "statute_wording": "", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "FL-0064", "state": "FL", "rule": "doc_fee_complaint", "value": "Office of the Attorney General of Florida, Consumer Protection; PL-01, The Capitol, Tallahassee, FL 32399-1050", "statute_wording": "It is an unfair or deceptive act or practice, actionable under the Florida Deceptive and Unfair Trade Practices Act, for a dealer to:", "source_url": "https://myfloridalegal.com/node/1185", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0001", "state": "GA", "rule": "tax_local_name", "value": "Title Ad Valorem Tax (TAVT)", "statute_wording": "The current TAVT rate is 7.0% of the fair market value of the vehicle.", "source_url": "https://dor.georgia.gov/motor-vehicles/vehicle-registration-license-plates/vehicle-taxes-title-ad-valorem-tax-tavt-and", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0002", "state": "GA", "rule": "tax_type", "value": "one_time_title_tax_replaces_sales_and_annual_ad_valorem", "statute_wording": "any motor vehicle for which a title is issued in this state on or after March 1, 2013, shall be exempt from sales and use taxes to the extent provided under paragraph (95) of Code Section 48-8-3 and shall not be subject to the ad valorem tax", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0003", "state": "GA", "rule": "tax_collected_by", "value": "dealer_collects_remits_to_buyer_county_tag_agent; private_buyer_pays_county_tag_office", "statute_wording": "A dealer of new or used motor vehicles shall make such application for title and state and local title ad valorem tax fees on behalf of the purchaser of a new or used motor vehicle", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0004", "state": "GA", "rule": "state_rate", "value": "7.00%", "statute_wording": "The combined state and local title ad valorem tax shall be at a rate equal to 7 percent of the fair market value of the motor vehicle", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0005", "state": "GA", "rule": "state_rate", "value": "7.00% (DOR statement)", "statute_wording": "Beginning July 1, 2023, the TAVT rate will return to a rate equal to 7 percent of the fair market value of the motor vehicle.", "source_url": "https://dor.georgia.gov/media/35406/download", "checked_date": "2026-10-02", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0006", "state": "GA", "rule": "state_rate_rule", "value": "rate_on_date_of_purchase", "statute_wording": "The rate of the state and local title ad valorem tax fee to be imposed shall be determined by reference to the rate in effect on the date of purchase of the motor vehicle.", "source_url": "https://rules.sos.ga.gov/gac/560-11-14-.03", "checked_date": "2026-10-02", "effective_date": "2013-01-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0007", "state": "GA", "rule": "taxable_base", "value": "new_dealer: retail_selling_price + dealer_fees + addons + freight - trade_in_allowance - rebate", "statute_wording": "For a new motor vehicle, the retail selling price, less any reduction for the trade-in value of another motor vehicle and any rebate.", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0008", "state": "GA", "rule": "taxable_base", "value": "new_dealer_inclusions_exclusions", "statute_wording": "The retail selling price shall include any charges for labor, freight, delivery, dealer fees and similar charges, tangible accessories, dealer add-ons, and mark-ups", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0009", "state": "GA", "rule": "taxable_base", "value": "DOR_FAQ_new_vehicle_greater_of (conflicting)", "statute_wording": "For a new motor vehicle, the fair market value is the greater of the retail selling price (or in the case of a lease, the agreed upon value) or the value listed in the state motor vehicle assessment manual.", "source_url": "https://dor.georgia.gov/title-ad-valorem-tax-tavt-faq", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0010", "state": "GA", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0011", "state": "GA", "rule": "local_tax", "value": "none_separate; 7% is combined state+local", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0012", "state": "GA", "rule": "local_tax_basis", "value": "n/a", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0013", "state": "GA", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0014", "state": "GA", "rule": "local_rate_lookup", "value": "not_needed (uniform statewide 7%)", "statute_wording": "", "source_url": "https://dor.georgia.gov/motor-vehicles/vehicle-registration-license-plates/vehicle-taxes-title-ad-valorem-tax-tavt-and", "checked_date": "2026-10-02", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0015", "state": "GA", "rule": "trade_in_credit", "value": "yes_dealer_sales_only; full_allowance_on_bill_of_sale", "statute_wording": "No reduction for the trade-in value of another motor vehicle shall be taken unless the name of the owner and the vehicle identification number of such trade-in motor vehicle are shown on the bill of sale", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0016", "state": "GA", "rule": "trade_in_definition", "value": "value_stated_on_bill_of_sale", "statute_wording": "“Trade-in value” means the value of the motor vehicle as stated in the bill of sale for a vehicle which has been traded in to the dealer in a transaction involving the purchase of another vehicle from the dealer.", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0017", "state": "GA", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0018", "state": "GA", "rule": "negative_equity", "value": "not_in_base; deduct_full_allowance", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2013-03-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0019", "state": "GA", "rule": "rebate_manufacturer", "value": "reduces_base_new_only", "statute_wording": "Manufacturer’s Rebate (Does not apply to Used Vehicle Retail Sale.)", "source_url": "https://dor.georgia.gov/document/document-document/mv-7d-state-and-local-title-ad-valorem-tax-fees/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0020", "state": "GA", "rule": "discount_dealer", "value": "reduces_base (base is actual selling price)", "statute_wording": "The higher number that is used is reduced by the trade-in value, as well as reduced by any rebate or cash discounts provided by the selling dealer at the time of the sale.", "source_url": "https://dor.georgia.gov/title-ad-valorem-tax-tavt-faq", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0021", "state": "GA", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Retail selling price (or in the case of a lease, the agreed upon value) includes charges for delivery, freight, doc fees, and other such fees and is meant to mirror the taxable base that was formerly used for sales tax.", "source_url": "https://dor.georgia.gov/title-ad-valorem-tax-tavt-faq", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0022", "state": "GA", "rule": "service_contract_taxable", "value": "no_if_itemized", "statute_wording": "but shall not include any federal retailers’ excise tax or extended warranty, service contract, maintenance agreement, or similar products itemized on the dealer’s invoice to the customer", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0023", "state": "GA", "rule": "gap_taxable", "value": "no_if_billed_separately", "statute_wording": "or any finance, insurance, and interest charges for deferred payments billed separately", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0024", "state": "GA", "rule": "addons_taxable", "value": "yes (tangible accessories, dealer add-ons, mark-ups)", "statute_wording": "The retail selling price shall include any charges for labor, freight, delivery, dealer fees and similar charges, tangible accessories, dealer add-ons, and mark-ups", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0025", "state": "GA", "rule": "destination_taxable", "value": "yes", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0026", "state": "GA", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "", "source_url": "https://dor.georgia.gov/document/document-document/mv-7d-state-and-local-title-ad-valorem-tax-fees/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0027", "state": "GA", "rule": "title_fee", "value": "18.00", "statute_wording": "The commissioner shall be paid a fee of $18.00 for the filing of an application for any certificate of title", "source_url": "https://law.justia.com/codes/georgia/title-40/chapter-3/article-2/section-40-3-38/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0028", "state": "GA", "rule": "registration_fee", "value": "20.00", "statute_wording": "For each passenger motor vehicle not operated as a common or contract carrier for hire", "source_url": "https://law.justia.com/codes/georgia/title-40/chapter-2/article-7/section-40-2-151/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0029", "state": "GA", "rule": "registration_fee_two_year_new_car", "value": "40.00 (optional, new passenger car, TAVT paid)", "statute_wording": "The fee for a new motor vehicle which is a passenger car for which the purchaser has paid state and local title ad valorem taxes and that is being registered as provided in subsection (d) of Code Section 40-2-20 shall be $40.00 for the two-year registration period.", "source_url": "https://law.justia.com/codes/georgia/title-40/chapter-2/article-7/section-40-2-151/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0030", "state": "GA", "rule": "county_local_fees", "value": "none_found (Fulton)", "statute_wording": "", "source_url": "https://fultoncountyga.gov/Inside-Fulton-County/Fulton-County-Departments/Tax-Commissioner/Vehicle-Tags", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0031", "state": "GA", "rule": "plate_fee", "value": "0.00 (standard plate)", "statute_wording": "", "source_url": "https://dor.georgia.gov/motor-vehicles/vehicle-registration-license-plates/motor-vehicles-fees-fines-and-penalties", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0032", "state": "GA", "rule": "lien_fee", "value": "0.00_on_original_title_application; 18.00_to_add_lien_to_existing_title", "statute_wording": "Title fee for change of ownership or Lien/Security interest added or deleted", "source_url": "https://dor.georgia.gov/motor-vehicles/vehicle-registration-license-plates/motor-vehicles-fees-fines-and-penalties", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0033", "state": "GA", "rule": "inspection_emissions_fee", "value": "0.00-25.00 (up to $25; 13 metro counties incl. Fulton)", "statute_wording": "A test costs up to $25", "source_url": "https://cleanairforce.com/s/GCAF-2026-Registration-Renewal-Insert-FINAL.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0034", "state": "GA", "rule": "other_point_of_sale_fees", "value": "3.00 Lemon Law fee (new vehicles only)", "statute_wording": "a fee of $3.00 shall be collected by every dealer from each consumer at the completion of the sale or lease of a new motor vehicle.", "source_url": "https://consumer.georgia.gov/node/1016", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0035", "state": "GA", "rule": "ev_hybrid_fee", "value": "238.59/yr non-commercial; 357.98 commercial; 111.64 low-speed", "statute_wording": "Non-Commercial Motor Vehicle Fee: $238.59", "source_url": "https://dor.georgia.gov/alternative-fuel-and-low-speed-vehicles-annual-licensing-fees-july-2026", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0036", "state": "GA", "rule": "registration_period", "value": "birthday_based; first period runs to next birthday period", "statute_wording": "obtain or transfer as provided in this chapter a license to operate it for the period remaining until such person’s next registration period", "source_url": "https://law.justia.com/codes/georgia/title-40/chapter-2/article-2/section-40-2-20/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0037", "state": "GA", "rule": "dealer_registration_service_fee", "value": "no_state_set_fee_or_cap_found", "statute_wording": "Advertised vehicle prices must include all non-government charges that a consumer is required to pay in order to purchase a vehicle, including but not limited to, dealer fees, previously installed dealer options, and electronic titling fees.", "source_url": "https://consumer.georgia.gov/document/document/autoinformer-issue13-2016-01-22pdf/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0038", "state": "GA", "rule": "doc_fee_rule", "value": "no_cap", "statute_wording": "", "source_url": "https://consumer.georgia.gov/document/document/autoinformer-issue13-2016-01-22pdf/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0039", "state": "GA", "rule": "doc_fee_amount", "value": "none_set_by_law (example 499.00 is user-supplied)", "statute_wording": "", "source_url": "https://consumer.georgia.gov/document/document/autoinformer-issue13-2016-01-22pdf/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0040", "state": "GA", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://consumer.georgia.gov/document/document/autoinformer-issue13-2016-01-22pdf/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0041", "state": "GA", "rule": "doc_fee_disclosure", "value": "must_be_included_in_advertised_price; only tax/tag/title/Lemon Law fee may be added", "statute_wording": "Only taxes, tag, title, and Lemon Law fees may be added to this price.", "source_url": "https://consumer.georgia.gov/document/document/autoinformer-issue13-2016-01-22pdf/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0042", "state": "GA", "rule": "doc_fee_cash_credit_same", "value": "no_rule_found", "statute_wording": "", "source_url": "https://consumer.georgia.gov/document/document/autoinformer-issue13-2016-01-22pdf/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0043", "state": "GA", "rule": "private_party_tax", "value": "7.00% TAVT paid by buyer at county tag office within 30 days", "statute_wording": "A reduction is made for the trade-in when the sale was made by a dealer, but not when the sale was made by a private individual.", "source_url": "https://dor.georgia.gov/title-ad-valorem-tax-tavt-faq", "checked_date": "2026-10-02", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0044", "state": "GA", "rule": "private_party_value_basis", "value": "DOR_assessment_value (avg of retail and wholesale); price not used", "statute_wording": "the average of the current fair market value and the current wholesale value of a motor vehicle for a vehicle listed in the current motor vehicle ad valorem assessment manual utilized by the state revenue commissioner", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0045", "state": "GA", "rule": "out_of_state_credit", "value": "none", "statute_wording": "You will have to pay Georgia's TAVT even though you paid a tax on your vehicle in Missouri.", "source_url": "https://consumered.georgia.gov/node/1926", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0046", "state": "GA", "rule": "buying_out_of_state", "value": "pay_7%_GA_TAVT_on_GA_titling; avoid_other_state_tax_where_that_state_allows", "statute_wording": "", "source_url": "https://consumered.georgia.gov/node/1776", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0047", "state": "GA", "rule": "new_resident", "value": "3.00% of FMV", "statute_wording": "shall be required to pay state and local title ad valorem tax fees in an amount equal to 3 percent of the fair market value of the motor vehicle", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2019-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0048", "state": "GA", "rule": "dealer_rate_markup_cap", "value": "none_found", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-10/chapter-1/article-2/section-10-1-33/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0049", "state": "GA", "rule": "max_finance_rate", "value": "add-on $10/$13/$15/$17 per $100 per year by vehicle age; any agreed rate if amount financed >$5,000", "statute_wording": "a buyer and a seller may establish any finance charge agreed upon in writing by the parties where the amount financed is more than $5,000.00.", "source_url": "https://law.justia.com/codes/georgia/title-10/chapter-1/article-2/section-10-1-33/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0050", "state": "GA", "rule": "used_vehicle_rule", "value": "dealer (not seller-financed): retail_selling_price + dealer_fees - trade_in; no rebate deduction", "statute_wording": "For a used motor vehicle purchased from a new or used car dealer other than under a seller financed sale arrangement, the retail selling price of the motor vehicle, less any reduction for the trade-in value of another motor vehicle", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "2020-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0051", "state": "GA", "rule": "used_vehicle_rule", "value": "DOR_FAQ_used_manual_value (conflicting)", "statute_wording": "For a used motor vehicle, the fair market value is the value identified in the state motor vehicle assessment manual.", "source_url": "https://dor.georgia.gov/title-ad-valorem-tax-tavt-faq", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0052", "state": "GA", "rule": "used_vehicle_rule", "value": "seller_financed (buy-here-pay-here): DOR_value - trade_in; directly financed dealer sale rate 4.5%", "statute_wording": "this special reduced rate for directly financed dealer sale purchasers will be 4.5 percent.", "source_url": "https://dor.georgia.gov/media/35406/download", "checked_date": "2026-10-02", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0053", "state": "GA", "rule": "recent_change", "value": "2023-07-01 rate 6.6% -> 7.0%", "statute_wording": "The temporary title ad valorem tax (TAVT) reduction provided by the General Assembly in 2020 will expire on June 30, 2023.", "source_url": "https://dor.georgia.gov/media/35406/download", "checked_date": "2026-10-02", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0054", "state": "GA", "rule": "recent_change", "value": "2026-07-01 alternative-fuel fee 238.59", "statute_wording": "Non-Commercial Motor Vehicle Fee: $238.59", "source_url": "https://dor.georgia.gov/alternative-fuel-and-low-speed-vehicles-annual-licensing-fees-july-2026", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0055", "state": "GA", "rule": "upcoming_change", "value": "2027-07-01 optional five-year registration (5x annual fee); two-year new-car option ends", "statute_wording": "Upon the election of a five-year motor vehicle registration and revalidation decal by an owner of an eligible motor vehicle, the fees for the licensing of the operation of such eligible motor vehicle shall be five times the applicable amount set forth in subsection (a)", "source_url": "https://law.justia.com/codes/georgia/title-40/chapter-2/article-7/section-40-2-151-d-1/", "checked_date": "2026-10-02", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0056", "state": "GA", "rule": "upcoming_change", "value": "2027 emissions window: MY 2003-2024 tested; 2025+ exempt", "statute_wording": "In 2027, all 2025 and newer model year vehicles are exempt from emissions testing.", "source_url": "https://cleanairforce.com/s/GCAF-2027-Registration-Renewal-Insert-English-FINAL.pdf", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0057", "state": "GA", "rule": "upcoming_change", "value": "2027-07-01 alternative-fuel fee re-indexed", "statute_wording": "", "source_url": "https://dor.georgia.gov/alternative-fuel-and-low-speed-vehicles-annual-licensing-fees-july-2026", "checked_date": "2026-10-02", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "GA-0058", "state": "GA", "rule": "upcoming_change", "value": "DOR assessment values updated annually", "statute_wording": "updating motor vehicle values in the Georgia Registration and Title Information System (“GRATIS”), a process which occurs annually.", "source_url": "https://dor.georgia.gov/document/policy-bulletin/title-ad-valorem-tax-tavt-calculator-fair-market-value-discrepancy/download", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0059", "state": "GA", "rule": "upcoming_change", "value": "none scheduled for TAVT rate or dealer base", "statute_wording": "", "source_url": "https://law.justia.com/codes/georgia/title-48/chapter-5c/section-48-5c-1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "GA-0060", "state": "GA", "rule": "doc_fee_complaint", "value": "Georgia Department of Law, Consumer Protection Division; 40 Capitol Square, SW, Atlanta, GA 30334", "statute_wording": "Our office is located at: 40 Capitol Square, SW, Atlanta, GA 30334", "source_url": "https://consumer.georgia.gov/contact-us", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0001", "state": "HI", "rule": "tax_local_name", "value": "General excise tax (GET), plus the county surcharge; there is no sales tax", "statute_wording": "Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities.", "source_url": "https://tax.hawaii.gov/geninfo/get/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0002", "state": "HI", "rule": "tax_type", "value": "gross-receipts (privilege) tax on the dealer, which the dealer may visibly pass on to the buyer", "statute_wording": "The tax is on the business and not on the customer.", "source_url": "https://tax.hawaii.gov/geninfo/get/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0003", "state": "HI", "rule": "tax_collected_by", "value": "dealer pays GET on its own periodic return (Form G-45, due the 20th of the following month); buyer pays the passed-on amount to the dealer at signing", "statute_wording": "Businesses must tell their customers if they plan to visibly pass on GET and customers must agree to pay it", "source_url": "https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0004", "state": "HI", "rule": "state_rate", "value": "General excise tax 4% on dealer's gross proceeds + 0.5% county surcharge; dealer may visibly pass on up to 4.712%", "statute_wording": "The tax is on the business and not on the customer.", "source_url": "https://tax.hawaii.gov/geninfo/get/", "checked_date": "2026-10-03", "effective_date": "2007-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0005", "state": "HI", "rule": "state_rate", "value": "4% of gross proceeds of sales (retail)", "statute_wording": "a tax equivalent to four per cent of the gross proceeds of sales of the business", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0013.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0006", "state": "HI", "rule": "max_pass_on_rate", "value": "4.7120% on Oahu (and in Hawaii, Kauai and Maui counties)", "statute_wording": "City and County of Honolulu: 4.7120% (effective January 1, 2007 – December 31, 2030)", "source_url": "https://tax.hawaii.gov/geninfo/get/", "checked_date": "2026-10-03", "effective_date": "2007-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0007", "state": "HI", "rule": "taxable_base", "value": "dealer's full gross proceeds: agreed price incl. destination, doc fee and dealer add-ons; no deduction for trade-in or manufacturer rebate; government fees advanced for the buyer excluded", "statute_wording": "'Gross proceeds of sale' means the value actually proceeding from the sale of tangible personal property without any deduction on account of the cost of property sold or expenses of any kind.", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0008", "state": "HI", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0013.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0009", "state": "HI", "rule": "local_tax", "value": "county surcharge 0.5% on GET; included in the 4.712% pass-on", "statute_wording": "The county surcharge at the rate of 0.5% is effective from January 1, 2007 to December 31, 2030.", "source_url": "https://tax.hawaii.gov/geninfo/countysurcharge/", "checked_date": "2026-10-03", "effective_date": "2007-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0010", "state": "HI", "rule": "local_tax_basis", "value": "place of delivery (the county where the buyer takes the car), not the buyer's home address", "statute_wording": "gross proceeds from the sale of tangible personal property shall be allocated to the taxation district where the property is delivered, regardless of where the title to the property passes", "source_url": "https://files.hawaii.gov/tax/legal/har/har_237.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0011", "state": "HI", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://tax.hawaii.gov/geninfo/countysurcharge/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0012", "state": "HI", "rule": "local_rate_lookup", "value": "DOTAX County Surcharge page and its PDF table of maximum pass-on rates; 4 counties, all 0.5% (4.712% max pass-on)", "statute_wording": "Table of Maximum General Excise Tax Pass-On Rates (PDF) Updated September 2023", "source_url": "https://tax.hawaii.gov/geninfo/countysurcharge/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0013", "state": "HI", "rule": "trade_in_credit", "value": "No - GET is measured on the full sale price; trade-in value is not deducted (and not taxed again)", "statute_wording": "the sale price of any article accepted as part payment on any new article sold, if the full sale price of the new article is included in the \"gross income\" or \"gross proceeds of sales\"", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0014", "state": "HI", "rule": "trade_in_cap", "value": "n/a (no trade-in credit)", "statute_wording": "", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0015", "state": "HI", "rule": "negative_equity", "value": "not taxed; it is a loan payoff the dealer advances for the buyer, financed on the contract", "statute_wording": "the reimbursement of a cost or advance made for or on behalf of one person by the taxpayer shall not constitute gross income to the taxpayer", "source_url": "https://files.hawaii.gov/tax/legal/har/har_237.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0016", "state": "HI", "rule": "rebate_manufacturer", "value": "does not lower GET; the dealer's gross proceeds are the full price whether the rebate is paid to the dealer or the buyer", "statute_wording": "'Gross proceeds of sale' means the value actually proceeding from the sale of tangible personal property without any deduction", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0017", "state": "HI", "rule": "discount_dealer", "value": "lowers GET (the price actually received is lower); cash discounts are excluded from gross proceeds", "statute_wording": "cash discounts allowed and taken on sales", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0018", "state": "HI", "rule": "doc_fee_taxable", "value": "yes - the doc fee is the dealer's own receipt, so GET (and the pass-on) applies", "statute_wording": "'Gross income' means the gross receipts ... derived from trade, business, commerce, or sales", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0019", "state": "HI", "rule": "service_contract_taxable", "value": "likely yes - the dealer's receipts from selling a service contract are gross income at 4% (+0.5%)", "statute_wording": "", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0020", "state": "HI", "rule": "gap_taxable", "value": "GAP insurance: no GET (insurers may not add GET to premiums); dealer GAP waiver/debt-cancellation sold by the dealer: likely yes", "statute_wording": "section 431:10-218, Hawaii Revised Statutes (HRS), prohibits insurers or their agents from charging additional fees, including GET, for insurance premiums.", "source_url": "https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0021", "state": "HI", "rule": "addons_taxable", "value": "yes - dealer-installed accessories and products are part of gross proceeds", "statute_wording": "", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0022", "state": "HI", "rule": "destination_taxable", "value": "yes - destination/freight is part of the price the dealer receives", "statute_wording": "without any deduction on account of the cost of property sold or expenses of any kind", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0023", "state": "HI", "rule": "gov_fees_taxable", "value": "no - registration fees and weight taxes the dealer advances for the buyer are reimbursements, not gross income", "statute_wording": "Taxpayer, an automobile dealer, sells a car to Customer (Reimbursing Party). As part of the sales agreement, Taxpayer advances the automobile registration fee and Customer's taxes to Third Parties.", "source_url": "https://files.hawaii.gov/tax/legal/har/har_237.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0024", "state": "HI", "rule": "title_fee", "value": "$10 for a new certificate of title on a transfer (Honolulu); $0 assumed on a new car's first registration", "statute_wording": "The fee charged to issue a new certificate of title shall be $10.", "source_url": "https://codelibrary.amlegal.com/codes/honolulu/latest/honolulu/0-0-0-13189", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0025", "state": "HI", "rule": "title_fee", "value": "transfer fee $10 within 30 days; $60 after 30 days", "statute_wording": "Motor vehicle ownership title transfer fee is $10 if you complete the transfer within 30 days the seller's date of transfer", "source_url": "https://www.honolulu.gov/csd/vehicle-ownership-transfer/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0026", "state": "HI", "rule": "registration_fee", "value": "state registration fee $46 a year", "statute_wording": "shall be subject to a $46 annual vehicle registration fee", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0031.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0027", "state": "HI", "rule": "registration_fee", "value": "Honolulu county registration fee $20 a year", "statute_wording": "the annual fee for the registration of a motor vehicle is $20.", "source_url": "https://codelibrary.amlegal.com/codes/honolulu/latest/honolulu/0-0-0-13163", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0028", "state": "HI", "rule": "state_vehicle_weight_tax", "value": "1.75 cents/lb up to 4,000 lb net weight; 2.00 cents/lb 4,001-7,000; 2.25 cents/lb 7,001-10,000; flat $300 over 10,000; whole-weight brackets (not marginal)", "statute_wording": "The tax shall be levied by the county director of finance at the rate of 1.75 cents a pound according to the net weight of each vehicle", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0033.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0029", "state": "HI", "rule": "county_local_fees", "value": "Honolulu county vehicle weight tax 7.0 cents per pound of net weight (passenger vehicles and noncommercial trucks <=6,500 lb); 7.5 cents for commercial; minimum $12", "statute_wording": "The rate for motor vehicles designed primarily for carrying passengers shall be: ... 7.0 ... January 1, 2019", "source_url": "https://codelibrary.amlegal.com/codes/honolulu/latest/honolulu/0-0-0-13127", "checked_date": "2026-10-03", "effective_date": "2019-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0030", "state": "HI", "rule": "net_weight_rule", "value": "new passenger car: manufacturer's shipping weight + 100 lb; new truck: + 200 lb; otherwise scale weight", "statute_wording": "\"net weight\" of a new standard equipped passenger vehicle means the shipping weight thereof as established by its manufacturer, plus one hundred pounds", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0001.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0031", "state": "HI", "rule": "other_point_of_sale_fees", "value": "Honolulu highway beautification fee $10 a year per motor vehicle", "statute_wording": "The fee assessed and collected will be $10 for motor vehicles.", "source_url": "https://codelibrary.amlegal.com/codes/honolulu/latest/honolulu/0-0-0-4402", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0032", "state": "HI", "rule": "plate_fee", "value": "$5 for the initial pair of plates; 50 cents for the yearly emblem", "statute_wording": "Number plate: $5; and (2) Tag or emblem: 50 cents.", "source_url": "https://codelibrary.amlegal.com/codes/honolulu/latest/honolulu/0-0-0-13163", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0033", "state": "HI", "rule": "lien_fee", "value": "none separate; the lienholder is recorded on the certificate of title", "statute_wording": "", "source_url": "https://codelibrary.amlegal.com/codes/honolulu/latest/honolulu/0-0-0-13163", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0034", "state": "HI", "rule": "inspection_emissions_fee", "value": "safety inspection only (no emissions test): station may charge up to $25.75 plus tax for cars and light trucks", "statute_wording": "An inspector may charge the following inspection fees: (1) Automobiles and trucks not more than $25.75 plus tax", "source_url": "https://hidot.hawaii.gov/highways/files/2026/09/HAR-19-133.2-FINAL-signed-by-LT-GOV-on-2026-08-30.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0035", "state": "HI", "rule": "ev_hybrid_fee", "value": "EV: state road usage charge, $50 flat or 0.8 cents/mile capped at $50 a year, from the first renewal (not at purchase); alternative-fuel (non-petroleum, non-EV) vehicles: $50 registration surcharge; hybrids/PHEVs: none", "statute_wording": "the state mileage-based road usage charge shall be not more than $50 per year", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0036.htm", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0036", "state": "HI", "rule": "registration_period", "value": "annual; staggered expiry set by the county; no proration or refund within a period", "statute_wording": "All vehicles in Hawaii must be registered and those registration records must be updated annually.", "source_url": "https://www.honolulu.gov/csd/motor-vehicle-registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0037", "state": "HI", "rule": "dealer_registration_service_fee", "value": "none set by law; any dealer charge is a seller charge that must be shown in ads", "statute_wording": "Dealership \"documentary fees\" or any other charges imposed by the seller shall be shown and the amount thereof quoted.", "source_url": "https://cca.hawaii.gov/wp-content/uploads/2026/02/har_86-c1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0038", "state": "HI", "rule": "doc_fee_rule", "value": "no cap; disclosure in advertising only", "statute_wording": "Dealership \"documentary fees\" or any other charges imposed by the seller shall be shown and the amount thereof quoted.", "source_url": "https://cca.hawaii.gov/wp-content/uploads/2026/02/har_86-c1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0039", "state": "HI", "rule": "doc_fee_amount", "value": "no statutory amount; $499 used as the brief's example", "statute_wording": "", "source_url": "https://cca.hawaii.gov/wp-content/uploads/2026/02/har_86-c1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0040", "state": "HI", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://cca.hawaii.gov/wp-content/uploads/2026/02/har_86-c1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0041", "state": "HI", "rule": "doc_fee_disclosure", "value": "ads that quote a price must show the exact amount of every added charge, in type the same size as the price; title fees and safety inspection may be excluded, doc fees may not", "statute_wording": "If charges in addition to the price quoted in any advertisement are to be assessed, the exact amount of the charges and what they are assessed for shall be shown", "source_url": "https://cca.hawaii.gov/wp-content/uploads/2026/02/har_86-c1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0042", "state": "HI", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://cca.hawaii.gov/wp-content/uploads/2026/02/har_86-c1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0043", "state": "HI", "rule": "private_party_tax", "value": "none: a private casual sale is not GET business, and no use tax applies to a car already in Hawaii", "statute_wording": "\"Business\" includes all activities ... engaged in ... with the object of gain or economic benefit ... but does not include casual sales.", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0002.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0044", "state": "HI", "rule": "private_party_value_basis", "value": "n/a (no tax on a private in-state sale)", "statute_wording": "", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0002.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0045", "state": "HI", "rule": "out_of_state_credit", "value": "use tax: full credit for sales/use tax paid to another state, up to the Hawaii use tax", "statute_wording": "shall be entitled to full credit for the combined amount or amounts of legally imposed sales or use taxes paid by the taxpayer with respect to the same transaction", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0238/HRS_0238-0003.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0046", "state": "HI", "rule": "buying_out_of_state", "value": "car bought out of state and shipped in: use tax 4% of landed value (price + freight, insurance, duty, less trade-in and out-of-state plate fees, less ~10% depreciation if used outside Hawaii 90+ days), plus 0.5% county surcharge on Oahu; proof of use tax needed to register a current, previous or next model-year car", "statute_wording": "In all other cases, four per cent of the value of the property.", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0238/HRS_0238-0002.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0047", "state": "HI", "rule": "new_resident", "value": "register within 30 days of arrival (or get an out-of-state permit); use tax proof required only for current, previous and next model-year cars; active-duty nonresident military exempt from weight taxes", "statute_wording": "The owner of every motor vehicle of the current, previous, and subsequent year model bought out-of-state, subsequently brought into the State, and subject to the use tax under chapter 238 shall provide with the application for registration proof of payment of the use tax", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol05_Ch0261-0319/HRS0286/HRS_0286-0041.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0048", "state": "HI", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol11_Ch0476-0490/HRS0476/HRS_0476-0028.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0049", "state": "HI", "rule": "max_finance_rate", "value": "dealer credit sale contract under HRS 476: 24% a year simple on the unpaid balance (or the add-on equivalent); ch. 476 covers contracts with principal up to $25,000 unless the seller elects in", "statute_wording": "a seller may contract for and receive a finance charge at a rate not exceeding twenty-four per cent a year on the principal balance remaining unpaid", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol11_Ch0476-0490/HRS0476/HRS_0476-0028.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0050", "state": "HI", "rule": "used_vehicle_rule", "value": "same GET treatment as new; plates and current registration stay with the car; buyer pays $10 title transfer within 30 days and renewal only when due (or within 45 days of expiry)", "statute_wording": "No new number plates shall, however, be issued to a new owner except as provided in sections 249-7.5 and 249-8.", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0007.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0051", "state": "HI", "rule": "tax_rounding", "value": "not published; cent half-up assumed", "statute_wording": "", "source_url": "https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0052", "state": "HI", "rule": "new_vehicle_stock_exemption", "value": "new cars in a dealer's stock for sale are exempt from county weight tax until sold", "statute_wording": "All new vehicles, otherwise taxable under sections 249-1 to 249-13, in stock for purposes of sale, shall be exempt from the tax herein provided", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0004.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0053", "state": "HI", "rule": "late_tax_penalty", "value": "late renewal: $16 flat per year for passenger rate ($8 county + $8 state weight tax penalty); late title transfer: +$50", "statute_wording": "The penalty shall be an annual flat rate of $16.00 ( $8.00 -County Weight Tax penalty and $8.00 -State Weight Tax penalty) for the passenger rate", "source_url": "https://www.honolulu.gov/csd/motor-vehicle-registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0054", "state": "HI", "rule": "recent_change", "value": "EV $50 registration surcharge replaced by the road usage charge from 2025-07-01 (L 2023 c 222)", "statute_wording": "Beginning July 1, 2025, in addition to all other fees and taxes levied by this chapter, electric vehicles shall be subject to a state mileage-based road usage charge.", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0036.htm", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0055", "state": "HI", "rule": "recent_change", "value": "Honolulu county registration fee: veterans 65+ exempt for one vehicle from 2026-07-01 (Ord. 25-45); beautification fee now $10 (Ord. 25-37)", "statute_wording": "Beginning on July 1, 2026 , veterans of the U.S. armed forces 65 and older who were not dishonorably discharged may receive an exemption to the $20 City and County of Honolulu motor vehicle registration fee for one vehicle annually.", "source_url": "https://www.honolulu.gov/csd/motor-vehicle-registration/", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0056", "state": "HI", "rule": "recent_change", "value": "HAR 19-133.2 (safety inspection) amended and compiled, signed 2026-08-30; inspection fee section 22 not amended ($25.75 cap stands)", "statute_wording": "§19-133.2-12 is amended. §19-133.2-26 is amended. §19-133.2-27 is amended. §19-133.2-38 is amended.", "source_url": "https://hidot.hawaii.gov/highways/files/2026/09/HAR-19-133.2-FINAL-signed-by-LT-GOV-on-2026-08-30.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0057", "state": "HI", "rule": "recent_change", "value": "none to GET, weight taxes, registration fees, title fees or doc-fee rules in the 2026 session (261 conference-draft bills searched)", "statute_wording": "", "source_url": "https://data.capitol.hawaii.gov/sessions/session2026/Bills/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0058", "state": "HI", "rule": "upcoming_change", "value": "county surcharge on GET ends 2030-12-31 unless extended; max pass-on would fall from 4.712% to about 4.1666%", "statute_wording": "[Section repealed December 31, 2030. L Sp 2017, c 1, §6.]", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol02_Ch0046-0115/HRS0046/HRS_0046-0016_0008.htm", "checked_date": "2026-10-03", "effective_date": "2031-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0059", "state": "HI", "rule": "upcoming_change", "value": "all EVs move to the per-mile road usage charge 2028-07-01; DOT plan to extend RUC to all passenger vehicles by 2033-12-31", "statute_wording": "Until June 30, 2028, owners of electric vehicles shall be offered a choice to pay a $50 registration surcharge in lieu of the state mileage-based road usage charge", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0036.htm", "checked_date": "2026-10-03", "effective_date": "2028-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "HI-0060", "state": "HI", "rule": "upcoming_change", "value": "county weight-tax rate changes take effect January 1 after the ordinance; none pending found", "statute_wording": "Any rate and minimum tax so established shall be effective as of January 1 of the year following the date of enactment of the ordinance.", "source_url": "https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0249/HRS_0249-0013.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "HI-0061", "state": "HI", "rule": "doc_fee_complaint", "value": "Hawaii Department of Commerce and Consumer Affairs, Regulated Industries Complaints Office (RICO); 235 South Beretania Street, 9th Floor, Honolulu, HI 96813", "statute_wording": "Please use this form to file a complaint about a motor vehicle dealer or salesperson.", "source_url": "https://cca.hawaii.gov/wp-content/uploads/2026/03/RICO-COMPLAINT-FORM-MOTOR-VEHICLE-SALES-1-28-2026.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0001", "state": "IA", "rule": "tax_local_name", "value": "Fee for new registration (one-time registration fee); formerly use tax", "statute_wording": "a “fee for new registration” is imposed in the amount of ten dollars plus five percent of the purchase price for each vehicle subject to registration.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0002", "state": "IA", "rule": "tax_type", "value": "one_time_registration_fee_in_lieu_of_sales_tax", "statute_wording": "The sales price from sales of vehicles subject to registration or subject only to the issuance of a certificate of title", "source_url": "https://www.legis.iowa.gov/docs/code/423.3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0003", "state": "IA", "rule": "tax_collected_by", "value": "dealer collects at signing, forwards to any county treasurer within 30 days; private buyer pays a county treasurer at titling", "statute_wording": "A dealer shall not issue a card unless an application for initial registration and certificate of title has been made by the purchaser and a receipt issued to the purchaser of the vehicle showing the fee paid by the person making the application.", "source_url": "https://www.legis.iowa.gov/docs/code/321.25.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0004", "state": "IA", "rule": "tax_due_date", "value": "with the title application; within 30 days of purchase", "statute_wording": "The transferee shall, within thirty calendar days after purchase or transfer, apply for and obtain from any county treasurer a new initial registration and a new certificate of title for the vehicle", "source_url": "https://www.legis.iowa.gov/docs/code/321.46.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0005", "state": "IA", "rule": "state_rate", "value": "5% of purchase price + $10.00 per vehicle", "statute_wording": "a “fee for new registration” is imposed in the amount of ten dollars plus five percent of the purchase price for each vehicle subject to registration.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0006", "state": "IA", "rule": "state_rate", "value": "5% (no flat part) before 2025-01-01", "statute_wording": "is imposed in the amount of five percent of the purchase price for each vehicle subject to registration.", "source_url": "https://www.legis.iowa.gov/docs/code/2024/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "2024-12-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0007", "state": "IA", "rule": "taxable_base", "value": "purchase price = sales price as defined for sales tax (423.1), less manufacturer cash rebate and qualifying trade-in; DOR rule excludes doc fee, itemized service agreements and protection packages; includes accessories, equipment, services, freight", "statute_wording": "“Purchase price” shall be determined in the same manner as “sales price” is determined for purposes of computing the tax imposed upon the sales price of tangible personal property under chapter 423", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0008", "state": "IA", "rule": "taxable_base", "value": "rule 701-250.2(2) inclusions", "statute_wording": "“Purchase price” includes but is not limited to the following, if valued in money even if not paid in money: a. Accessories. b. Additional equipment. c. Services. d. Freight and manufacturer’s tax, valued in money.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0009", "state": "IA", "rule": "min_max_tax", "value": "no cap, no minimum; flat $10 part on every vehicle subject to the fee", "statute_wording": "a “fee for new registration” is imposed in the amount of ten dollars plus five percent of the purchase price for each vehicle subject to registration.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0010", "state": "IA", "rule": "tax_rounding", "value": "fee for new registration: not published (cent half-up used); annual registration fee: nearest whole dollar", "statute_wording": "the fee shall be arrived at by computing to the nearest even dollar.", "source_url": "https://www.legis.iowa.gov/docs/code/321.110.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0011", "state": "IA", "rule": "local_tax", "value": "none on the vehicle", "statute_wording": "local option tax is not imposed on any transactions subject to Iowa use tax, including the one-time registration fee applicable to vehicles subject to registration", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.270.pdf", "checked_date": "2026-10-03", "effective_date": "2024-03-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0012", "state": "IA", "rule": "local_tax_basis", "value": "n/a for the vehicle; for taxable add-ons (service contracts) LOST follows sales-tax sourcing (over-the-counter sale = dealer location)", "statute_wording": "A local sales and services tax shall be imposed on the same basis as the state sales and services tax", "source_url": "https://www.legis.iowa.gov/docs/code/423B.5.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0013", "state": "IA", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "A local sales and services tax shall be imposed on the same basis as the state sales and services tax", "source_url": "https://www.legis.iowa.gov/docs/code/423B.5.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0014", "state": "IA", "rule": "local_rate_lookup", "value": "Iowa DOR 'Local Option Rates and Sunsets' spreadsheet (xlsx), effective 2026-07-01; Des Moines (Polk) LOST 1% since 2019-07-01, total 7%", "statute_wording": "Any jurisdiction not listed falls under the unincorporated county; use unincorporated county rate for jurisdictions not listed", "source_url": "https://revenue.iowa.gov/media/195/download?inline", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0015", "state": "IA", "rule": "local_vehicle_tax", "value": "county option, renewals only; not charged at purchase", "statute_wording": "The local vehicle tax shall be imposed only on the renewals of registrations and shall be payable during the registration renewal periods provided under section 321.40.", "source_url": "https://www.legis.iowa.gov/docs/code/423B.2.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0016", "state": "IA", "rule": "trade_in_credit", "value": "full trade-in allowance deducted, no cap, new and used, if the dealer normally sells that type of vehicle and the owners on both titles match", "statute_wording": "The person listed on the title and registration of the newly acquired vehicle must be the same person listed on the title and registration of the traded vehicle being traded in order to exclude the trade-in value from the purchase price.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0017", "state": "IA", "rule": "trade_in_cap", "value": "none", "statute_wording": "the total trade-in amount will be deducted from the purchase price, even if the trade-in is used to pay off an outstanding loan balance.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0018", "state": "IA", "rule": "negative_equity", "value": "does not change the base: the full trade-in allowance is deducted whatever is owed; payoff/negative equity is not taxed", "statute_wording": "The amount the purchaser owes on the traded-in vehicle is not relevant in determining the purchase price of the new vehicle.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0019", "state": "IA", "rule": "trade_in_registration_credit", "value": "buyer gets a credit for unexpired months of the traded car's annual registration fee, against the new car's registration fee", "statute_wording": "The applicant shall be entitled to a credit for that portion of the annual registration fee of the vehicle sold, traded, transferred, or junked which had not expired prior to the transfer of ownership of the vehicle.", "source_url": "https://www.legis.iowa.gov/docs/code/321.46.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0020", "state": "IA", "rule": "rebate_manufacturer", "value": "manufacturer cash rebate applied to the price is excluded (lowers the fee), new or used", "statute_wording": "The amount of any cash rebate which is provided by a motor vehicle manufacturer to the purchaser of the vehicle subject to registration so long as the rebate is applied to the purchase price of the vehicle.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0021", "state": "IA", "rule": "discount_dealer", "value": "dealer cash discount lowers the base", "statute_wording": "Cash discounts.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0022", "state": "IA", "rule": "doc_fee_taxable", "value": "no - the dealer doc fee is excluded from the fee-for-new-registration base", "statute_wording": "Fees imposed by the dealer for document processing, including but not limited to those commonly known as “doc fees.”", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0023", "state": "IA", "rule": "service_contract_taxable", "value": "excluded from the 5% fee if itemized; but subject to 6% state sales tax + 1% Des Moines LOST (7%)", "statute_wording": "Sales of optional service or warranty contracts, except residential service contracts regulated under chapter 523C, which provide for the furnishing of labor and materials and require the furnishing of any taxable service enumerated under this section.", "source_url": "https://www.legis.iowa.gov/docs/code/423.2.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0024", "state": "IA", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "Voluntary debt cancellation coverage, whether insurance or debt waiver, which may be excluded from the finance charge under the federal Truth in Lending Act", "source_url": "https://www.legis.iowa.gov/docs/code/322.19.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0025", "state": "IA", "rule": "addons_taxable", "value": "dealer-installed accessories and equipment: in the 5% base; itemized vehicle protection packages (paint, fabric, rustproofing): excluded from the 5% base (then likely sales-taxable)", "statute_wording": "Vehicle protection packages, if separately itemized.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0026", "state": "IA", "rule": "destination_taxable", "value": "yes - freight/destination is in the base", "statute_wording": "Freight and manufacturer’s tax, valued in money.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0027", "state": "IA", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser.", "source_url": "https://www.legis.iowa.gov/docs/code/423.1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0028", "state": "IA", "rule": "title_fee", "value": "$35.00 ($30 title fee + $5 surcharge)", "statute_wording": "The application shall be accompanied by a fee of thirty dollars, and shall bear the owner’s signature.", "source_url": "https://www.legis.iowa.gov/docs/code/321.20.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0029", "state": "IA", "rule": "title_fee", "value": "$5.00 certificate of title surcharge (part of the $35)", "statute_wording": "In addition to the fee required for the issuance of a certificate of title under section 321.20, 321.20A, 321.23, 321.42, 321.46, 321.47, 321.48, or 321.52, a surcharge of five dollars shall be required.", "source_url": "https://www.legis.iowa.gov/docs/code/321.52A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0030", "state": "IA", "rule": "title_fee", "value": "county confirmation of 2025 amounts", "statute_wording": "Title Fee = $35.00 Lien Fee = $20.00 Fee for new registration = $10.00 plus 5% of the vehicle purchase price or lease tax price.", "source_url": "https://www.woodburycountyiowa.gov/treasurer/title_and_registration_fees/", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0031", "state": "IA", "rule": "lien_fee", "value": "$20.00 per security interest noted", "statute_wording": "and payment of a fee of twenty dollars for each security interest shown.", "source_url": "https://www.legis.iowa.gov/docs/code/321.50.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0032", "state": "IA", "rule": "registration_fee", "value": "annual: 1% of DOT list price (age-reduced) + $0.40 per 100 lb or fraction, rounded to whole dollar; min $10", "statute_wording": "shall be equal to one percent of the value as fixed by the department plus forty cents for each one hundred pounds or fraction thereof of weight of vehicle, as fixed by the department.", "source_url": "https://www.legis.iowa.gov/docs/code/321.109.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0033", "state": "IA", "rule": "registration_fee_value_basis", "value": "DOT rate-book 'retail list price' (assumed = MSRP before destination; UNVERIFIED)", "statute_wording": "If the department cannot obtain the retail list price and weight for a particular motor vehicle model registered under Iowa Code section 321.109(1), the department shall determine a list price and weight.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/761.400.pdf", "checked_date": "2026-10-03", "effective_date": "2025-06-18", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0034", "state": "IA", "rule": "registration_fee_age_reduction", "value": "years 1-7: 100% of value part; more than 7 model years: 75%; more than 9: 50%; 12 model years or older: flat $50", "statute_wording": "If a motor vehicle is more than seven model years old, the part of the annual registration fee that is based on the value of the vehicle shall be seventy-five percent of the rate as fixed when the motor vehicle was new", "source_url": "https://www.legis.iowa.gov/docs/code/321.113.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0035", "state": "IA", "rule": "registration_period", "value": "12 months, starting the month after the owner's birth month; first registration prorated by month", "statute_wording": "“Registration year” means the period of twelve consecutive months beginning on the first day of the month following the month of the birth of the owner of the vehicle", "source_url": "https://www.legis.iowa.gov/docs/code/321.1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0036", "state": "IA", "rule": "plate_fee", "value": "$0 for standard plates issued with a new registration (no separate fee found); replacement plates $5", "statute_wording": "The registration plates, including special registration plates, shall be assigned to the owner of a vehicle.", "source_url": "https://www.legis.iowa.gov/docs/code/321.34.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0037", "state": "IA", "rule": "county_local_fees", "value": "none added; counties keep part of the state fees", "statute_wording": "Eleven dollars from each fee for new registration collected pursuant to section 321.105A.", "source_url": "https://www.legis.iowa.gov/docs/code/321.152.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0038", "state": "IA", "rule": "inspection_emissions_fee", "value": "none", "statute_wording": "", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/761.400.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0039", "state": "IA", "rule": "other_point_of_sale_fees", "value": "none for a standard dealer sale; 'registration applied for' card is free", "statute_wording": "The department shall, upon request by any dealer, furnish “registration applied for” cards free of charge.", "source_url": "https://www.legis.iowa.gov/docs/code/321.25.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0040", "state": "IA", "rule": "ev_hybrid_fee", "value": "battery-electric $130/yr; plug-in hybrid $65/yr; conventional hybrid $0 - added to the annual registration fee", "statute_wording": "The amount of the fee shall be one hundred thirty dollars.", "source_url": "https://www.legis.iowa.gov/docs/code/321.116.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0041", "state": "IA", "rule": "dealer_registration_service_fee", "value": "none set by the state; the doc fee covers title/registration paperwork; third-party charges are outside the doc-fee definition", "statute_wording": "“Documentary fee” does not include any costs or fees charged to a motor vehicle dealer or a dealer’s customer by a third party.", "source_url": "https://www.legis.iowa.gov/docs/code/322.19A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0042", "state": "IA", "rule": "doc_fee_rule", "value": "hard cap", "statute_wording": "A motor vehicle dealer may charge a documentary fee not to exceed one hundred eighty dollars for each motor vehicle sold in a transaction.", "source_url": "https://www.legis.iowa.gov/docs/code/322.19A.pdf", "checked_date": "2026-10-03", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0043", "state": "IA", "rule": "doc_fee_amount", "value": "$180.00", "statute_wording": "A motor vehicle dealer may charge a documentary fee not to exceed one hundred eighty dollars for each motor vehicle sold in a transaction.", "source_url": "https://www.legis.iowa.gov/docs/code/322.19A.pdf", "checked_date": "2026-10-03", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0044", "state": "IA", "rule": "doc_fee_indexing", "value": "none; fixed in statute", "statute_wording": "A motor vehicle dealer may charge a documentary fee not to exceed one hundred eighty dollars for each motor vehicle sold in a transaction.", "source_url": "https://www.legis.iowa.gov/docs/code/322.19A.pdf", "checked_date": "2026-10-03", "effective_date": "2021-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0045", "state": "IA", "rule": "doc_fee_disclosure", "value": "must be in every advertised price and in offers; mandatory capitalised notice in the purchase agreement", "statute_wording": "The dealer shall disclose the full amount of the fee in any price of a motor vehicle advertised by the dealer and when making or accepting an offer to sell a motor vehicle.", "source_url": "https://www.legis.iowa.gov/docs/code/322.19A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0046", "state": "IA", "rule": "doc_fee_cash_credit_same", "value": "not addressed; the $180 cap applies to every sale", "statute_wording": "A motor vehicle dealer may charge a documentary fee not to exceed one hundred eighty dollars for each motor vehicle sold in a transaction.", "source_url": "https://www.legis.iowa.gov/docs/code/322.19A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0047", "state": "IA", "rule": "private_party_tax", "value": "same fee: $10 + 5% of the price, paid by the buyer to a county treasurer at titling", "statute_wording": "A bill of sale, or equivalent documentation, is required to establish purchase price.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0048", "state": "IA", "rule": "private_party_value_basis", "value": "actual price on the bill of sale; no book-value floor in statute or rule", "statute_wording": "If there is doubt about a purchase price, the county treasurer or the department of transportation will collect the fee.", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0049", "state": "IA", "rule": "out_of_state_credit", "value": "credit for state-level sales/use/occupational tax paid to another state (not local tax); pay the difference if less", "statute_wording": "However, if the tax paid to another state or country is less than the fee for new registration calculated for the vehicle, the difference shall be the amount to be collected as the fee for new registration.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0050", "state": "IA", "rule": "buying_out_of_state", "value": "Iowa resident buying elsewhere pays Iowa $10 + 5% at a county treasurer, less other state's state-level tax; nonresident buying in Iowa is exempt with a transit plate", "statute_wording": "Vehicles purchased in this state by a nonresident for removal to the nonresident’s state of residence if the purchaser applies to the county treasurer for a transit plate under section 321.109.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0051", "state": "IA", "rule": "new_resident", "value": "exempt from the 5% fee if the car was bought for use in the old state; pay title ($35), prorated registration, lien if any", "statute_wording": "provided that the vehicle was purchased for use in the state or country from which the applicant moved and was not, at or near the time of purchase, purchased for use in Iowa.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0052", "state": "IA", "rule": "max_finance_rate", "value": "new current-model-year: 1.75%/month (21% APR); new older-model or used up to 2 model years old: 2%/month (24%); older used: 2.25%/month (27%)", "statute_wording": "Class 1. Any new motor vehicle designated by the manufacturer by a year model not earlier than the year in which the sale is made, an amount equivalent to one and three-fourths percent per month simple interest on the declining balance of the amount financed.", "source_url": "https://www.legis.iowa.gov/docs/code/322.19.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0053", "state": "IA", "rule": "max_finance_rate", "value": "Consumer Credit Code pointer", "statute_wording": "With respect to a consumer credit sale of a motor vehicle, a creditor may contract for and receive a finance charge as provided in section 322.19", "source_url": "https://www.legis.iowa.gov/docs/code/537.2201.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0054", "state": "IA", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://www.legis.iowa.gov/docs/code/322.19.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0055", "state": "IA", "rule": "used_vehicle_rule", "value": "same $10 + 5% on the price (less trade-in, less any qualifying manufacturer rebate); registration uses original list price with age reductions; same $180 doc cap", "statute_wording": "a “fee for new registration” is imposed in the amount of ten dollars plus five percent of the purchase price for each vehicle subject to registration.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0056", "state": "IA", "rule": "late_tax_penalty", "value": "10% of the fee for new registration if the title application is late (after 30 days); 5% for underpayment", "statute_wording": "a penalty in the amount of ten percent of the fee for new registration due shall be added to the fee.", "source_url": "https://www.legis.iowa.gov/docs/code/321.105A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0057", "state": "IA", "rule": "property_tax", "value": "none; registration fees are in lieu of state and local taxes on private passenger vehicles", "statute_wording": "The registration fees imposed by this chapter upon private passenger motor vehicles or semitrailers are in lieu of all state and local taxes, except local vehicle taxes, to which motor vehicles or semitrailers are subject.", "source_url": "https://www.legis.iowa.gov/docs/code/321.130.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0058", "state": "IA", "rule": "recent_change", "value": "2025-01-01: fee for new registration gained a flat $10; title fee $25 -> $35; lien fee $10 -> $20; any county may process title/registration", "statute_wording": "This division of this Act takes effect January 1, 2025.", "source_url": "https://www.legis.iowa.gov/docs/publications/iactc/90.2/CH1145.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0059", "state": "IA", "rule": "recent_change", "value": "2025-04-23: DOR re-adopted vehicle fee rules as 701-ch 250 (doc fee exclusion, negative equity, rebate rules kept)", "statute_wording": "Fees imposed by the dealer for document processing, including but not limited to those commonly known as “doc fees.”", "source_url": "https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0060", "state": "IA", "rule": "recent_change", "value": "2026-04-30: HF 2485 signed - remote-sale disclosures and dealer records; no fee or tax change", "statute_wording": "The dealer shall disclose to a buyer all of the following regarding the vehicle offered for sale:", "source_url": "https://www.legis.iowa.gov/docs/publications/LGE/91/HF2485.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0061", "state": "IA", "rule": "upcoming_change", "value": "none scheduled for fee amounts, the 5% rate or the $180 cap; HF 758 (strike the $180 cap, rename 'administrative fee') was introduced in 2025 and not enacted", "statute_wording": "The bill strikes the maximum amount a dealer is authorized to charge for such a fee.", "source_url": "https://www.legis.iowa.gov/docs/publications/LGI/91/HF758.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IA-0062", "state": "IA", "rule": "upcoming_change", "value": "LOST rate table refreshes each Jan 1 / Jul 1 (current file dated 'Effective Jul 1, 2026')", "statute_wording": "Any jurisdiction not listed falls under the unincorporated county; use unincorporated county rate for jurisdictions not listed", "source_url": "https://revenue.iowa.gov/media/195/download?inline", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0063", "state": "IA", "rule": "example_market", "value": "Des Moines, Polk County; buyer and dealer inside Des Moines city limits", "statute_wording": "", "source_url": "https://www.polkcountyiowa.gov/treasurer/vehicle/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IA-0064", "state": "IA", "rule": "doc_fee_complaint", "value": "Office of the Attorney General of Iowa, Consumer Protection Division; Hoover State Office Building, 1305 E. Walnut Street, Des Moines, Iowa 50319-0106", "statute_wording": "A violation of this section is an unlawful practice under section 714.16.", "source_url": "https://www.iowaattorneygeneral.gov/for-consumers/file-a-consumer-complaint", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0001", "state": "ID", "rule": "tax_local_name", "value": "Idaho sales tax (use tax when bought out of state or from a private seller)", "statute_wording": "An excise tax is hereby imposed upon each sale at retail at the rate of six percent (6%) of the sales price of all retail sales subject to taxation under this chapter", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3619/", "checked_date": "2026-10-03", "effective_date": "2006-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0002", "state": "ID", "rule": "tax_type", "value": "general sales tax on the retail sale; use tax on private and out-of-state purchases", "statute_wording": "The tax hereby imposed shall be collected by the retailer from the consumer.", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3619/", "checked_date": "2026-10-03", "effective_date": "2006-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0003", "state": "ID", "rule": "tax_collected_by", "value": "dealer at signing (shown on the title application); private and out-of-state buyers pay the county assessor at titling", "statute_wording": "A title application form completed by the dealer showing Idaho sales tax collected is evidence that the buyer paid sales tax to the dealer.", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0004", "state": "ID", "rule": "state_rate", "value": "6.00%", "statute_wording": "at the rate of six percent (6%) of the sales price", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3619/", "checked_date": "2026-10-03", "effective_date": "2006-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0005", "state": "ID", "rule": "taxable_base", "value": "price incl. destination (freight-in), options, dealer add-ons and doc fee; minus trade-in allowance, dealer discounts and manufacturer rebates applied at sale", "statute_wording": "The term \"sales price\" means the total amount for which tangible personal property, including services agreed to be rendered as a part of the sale, is sold", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3613/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0006", "state": "ID", "rule": "taxable_base", "value": "included items (Tax Commission list)", "statute_wording": "Sales price includes the following, even if they aren't separately stated on the invoice", "source_url": "https://tax.idaho.gov/taxes/sales-use/transportation/motor-vehicles/dealers/sales-price/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0007", "state": "ID", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3619/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0008", "state": "ID", "rule": "tax_rounding", "value": "bracket system: 6 cents per whole dollar plus a bracket amount for the fractional dollar", "statute_wording": "Multiply six cents ($0.06) for every whole dollar included in the sale", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0009", "state": "ID", "rule": "local_tax", "value": "none in Boise / Ada County; 23 resort cities may levy a local sales tax", "statute_wording": "a sales tax upon part or all of sales subject to taxation under chapter 36, title 63, Idaho Code", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/SECT50-1046/", "checked_date": "2026-10-03", "effective_date": "1978-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0010", "state": "ID", "rule": "local_tax", "value": "resort city list", "statute_wording": "Some, but not all, choose to limit the local sales tax to lodging, alcohol by the drink, and restaurant food.", "source_url": "https://tax.idaho.gov/?p=2197", "checked_date": "2026-10-03", "effective_date": "2026-01-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0011", "state": "ID", "rule": "local_tax_basis", "value": "UNVERIFIED: point of sale (dealer location) for resort-city taxes; n/a in Boise", "statute_wording": "", "source_url": "https://tax.idaho.gov/?p=2197", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0012", "state": "ID", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://tax.idaho.gov/?p=2197", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0013", "state": "ID", "rule": "local_rate_lookup", "value": "Tax Commission \"City sales taxes\" page (list only, no rates, not machine-readable)", "statute_wording": "", "source_url": "https://tax.idaho.gov/?p=2197", "checked_date": "2026-10-03", "effective_date": "2026-01-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0014", "state": "ID", "rule": "trade_in_credit", "value": "full (no cap), dealer trades only", "statute_wording": "Any sums allowed on merchandise accepted in payment of other merchandise", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3613/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0015", "state": "ID", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0016", "state": "ID", "rule": "trade_in_credit", "value": "leased vehicle as trade", "statute_wording": "Trade-in allowances, when items received will be placed into a resale inventory", "source_url": "https://tax.idaho.gov/taxes/sales-use/transportation/motor-vehicles/dealers/sales-price/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0017", "state": "ID", "rule": "negative_equity", "value": "not taxed and does not change the base (inference)", "statute_wording": "A trade-in is the amount allowed by a retailer on merchandise accepted as payment for other merchandise.", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0018", "state": "ID", "rule": "rebate_manufacturer", "value": "reduces the taxable price when assigned to the dealer at sale", "statute_wording": "Manufacturers' rebates when used at the time of a retail sale as a down payment on or reduction to the retail sales price of a motor vehicle", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3613/", "checked_date": "2026-10-03", "effective_date": "1990-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0019", "state": "ID", "rule": "rebate_manufacturer", "value": "rule wording", "statute_wording": "a manufacturer's rebate offered to a buyer of a motor vehicle may be deducted from the purchase price of the vehicle before computing the tax", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0020", "state": "ID", "rule": "discount_dealer", "value": "reduces the taxable price", "statute_wording": "Retailer discounts allowed and taken on sales, but only to the extent that such retailer discounts represent price adjustments", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3613/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0021", "state": "ID", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Dealer document fees", "source_url": "https://tax.idaho.gov/document-mngr/pubs_EIS00397", "checked_date": "2026-10-03", "effective_date": "2019-06-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0022", "state": "ID", "rule": "service_contract_taxable", "value": "no if optional and separately stated; yes if required", "statute_wording": "If the warranty or service agreement is optional to the buyer, no sales tax is charged on the sale of the warranty or service agreement.", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0023", "state": "ID", "rule": "gap_taxable", "value": "no (GAP insurance); GAP waiver UNVERIFIED", "statute_wording": "Gap insurance", "source_url": "https://tax.idaho.gov/document-mngr/pubs_EIS00397", "checked_date": "2026-10-03", "effective_date": "2019-06-04", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0024", "state": "ID", "rule": "addons_taxable", "value": "accessories and dealer services yes; dealer labor to install accessories on a new vehicle no", "statute_wording": "There is hereby exempted from the taxes imposed by this chapter a motor vehicle dealer's labor or service charge to add accessories to new factory-delivered vehicles, when sold in conjunction with the new vehicle.", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622OO/", "checked_date": "2026-10-03", "effective_date": "2019-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0025", "state": "ID", "rule": "destination_taxable", "value": "yes (freight to the dealer)", "statute_wording": "Freight or shipping charges to transport vehicle to dealer's location before the sale (i.e., freight-in)", "source_url": "https://tax.idaho.gov/document-mngr/pubs_EIS00397", "checked_date": "2026-10-03", "effective_date": "2019-06-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0026", "state": "ID", "rule": "gov_fees_taxable", "value": "no, if separately stated", "statute_wording": "Idaho government-imposed fees, such as title and registration fees, separately stated on customer invoice", "source_url": "https://tax.idaho.gov/document-mngr/pubs_EIS00397", "checked_date": "2026-10-03", "effective_date": "2019-06-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0027", "state": "ID", "rule": "title_fee", "value": "$14.00 state + $7.00 Ada County title admin fee = $21.00", "statute_wording": "For issuing every Idaho certificate of title ... $14.00", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH2/SECT49-202/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0028", "state": "ID", "rule": "title_fee", "value": "Ada County total title fee $21.00", "statute_wording": "$14 Plus $7 Title Admin Fee", "source_url": "https://adacounty.id.gov/assessor/?p=69", "checked_date": "2026-10-03", "effective_date": "2023-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0029", "state": "ID", "rule": "registration_fee", "value": "$69 (1-2 yrs old), $57 (3-6 yrs), $45 (7+ yrs) per year, cars and light trucks up to 8,000 lb", "statute_wording": "Vehicles one (1) and two (2) years old ... $69.00", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH4/SECT49-402/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0030", "state": "ID", "rule": "registration_fee", "value": "ITD fee table", "statute_wording": "Passenger Vehicle (1 or 2 years old) $69.00", "source_url": "https://itd.idaho.gov/dmv/registrations-plates-titles/vehicle-registrations/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0031", "state": "ID", "rule": "registration_period", "value": "12 months (staggered by month); first registration may be prorated monthly; optional 2 years", "statute_wording": "Vehicles may be initially registered for less than a twelve (12) month period, or for more than a twelve (12) month period, and the fee prorated on a monthly basis", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH4/SECT49-402/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0032", "state": "ID", "rule": "other_point_of_sale_fees", "value": "EMS fee $1.25 per registration year", "statute_wording": "An emergency medical services fee of one dollar and twenty-five cents ($1.25) shall be collected in addition to each motor vehicle registration fee amount", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH4/SECT49-452/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0033", "state": "ID", "rule": "other_point_of_sale_fees", "value": "Project CHOICE (Idaho State Police) fee $3.00 per registration year", "statute_wording": "A project choice program fee of three dollars ($3.00) shall be collected in addition to each registration fee assessed pursuant to section 49-402(1)", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH4/SECT49-454/", "checked_date": "2026-10-03", "effective_date": "2007-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0034", "state": "ID", "rule": "county_local_fees", "value": "Ada County Highway District vehicle registration fee: $40 (1-2 yrs), $36 (3-7 yrs), $24 (over 7 yrs)", "statute_wording": "Vehicles one to two years old: $40", "source_url": "https://www.achdidaho.org/about-achd/budget/vehicle-registration-fees", "checked_date": "2026-10-03", "effective_date": "2008-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0035", "state": "ID", "rule": "county_local_fees", "value": "county-option registration fee authority", "statute_wording": "the voters of any county may authorize the board of county commissioners to adopt an ordinance ... to implement and collect a motor vehicle registration fee not to exceed two (2) times the amount established in section 49-402", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title40/T40CH8/SECT40-827/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0036", "state": "ID", "rule": "county_local_fees", "value": "Ada County registration admin fee $9.50", "statute_wording": "Ada $9.50 (registration admin fee); $7.00 (title admin fee); implementation date September 1, 2023", "source_url": "https://itd.idaho.gov/dmv/registrations-plates-titles/vehicle-registrations/", "checked_date": "2026-10-03", "effective_date": "2023-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0037", "state": "ID", "rule": "plate_fee", "value": "$11.80 basic plate fee for a new pair of standard plates (ITD); statute: $3.75 per plate", "statute_wording": "In addition to the vehicle registration fee provided by law, whenever any plate is issued for vehicle registration, there shall be charged a fee of three dollars and seventy-five cents ($3.75) per plate", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH4/SECT49-450/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0038", "state": "ID", "rule": "plate_fee", "value": "ITD plate page", "statute_wording": "Standard plates cost $3.75 per plate.", "source_url": "https://itd.idaho.gov/dmv/registrations-plates-titles/license-plates/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0039", "state": "ID", "rule": "plate_fee", "value": "ITD replacement plate base fee", "statute_wording": "The base fee to replace license plates is $11.80.", "source_url": "https://itd.idaho.gov/faqs/permanent-plates-and-no-registration-stickers/", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0040", "state": "ID", "rule": "lien_fee", "value": "$0 when the lien is shown on the original title application (inference); $14.00 to add a lien to an existing title", "statute_wording": "", "source_url": "https://itd.idaho.gov/dmv/vehicle-titles/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0041", "state": "ID", "rule": "inspection_emissions_fee", "value": "none: Ada County emissions testing ended 2023-07-01", "statute_wording": "In 2022, the Idaho Legislature passed a law to repeal the state requirement for vehicle I/M programs (e.g., emissions testing), effective July 1, 2023", "source_url": "https://www.deq.idaho.gov/air-quality/improving-air-quality/vehicle-emissions/", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0042", "state": "ID", "rule": "ev_hybrid_fee", "value": "EV $140/yr; plug-in hybrid $75/yr; ordinary hybrid none", "statute_wording": "An electric vehicle fee of one hundred forty dollars ($140) shall be collected in addition to all other registration fees", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH4/SECT49-457/", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0043", "state": "ID", "rule": "dealer_registration_service_fee", "value": "none set by law (not found)", "statute_wording": "", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/39/390203.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0044", "state": "ID", "rule": "doc_fee_rule", "value": "no cap; disclosure rule only", "statute_wording": "Any documentation fees charged will be clearly listed separately from other fees and identified to the customer as dealer document preparation fees that are subject to sales tax as part of the purchase price of the vehicle.", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/39/390203.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0045", "state": "ID", "rule": "doc_fee_amount", "value": "no statutory amount; $499 used as example", "statute_wording": "", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/39/390203.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0046", "state": "ID", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/39/390203.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0047", "state": "ID", "rule": "doc_fee_disclosure", "value": "separate line labelled as a dealer document preparation fee that is subject to sales tax; title fee shown as \"TITLE FEE\" at the exact legal amount", "statute_wording": "The fee will be clearly identified as a \"TITLE FEE\"", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/39/390203.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0048", "state": "ID", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/39/390203.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0049", "state": "ID", "rule": "private_party_tax", "value": "6% use/sales tax paid by the buyer to the county assessor at titling; no trade-in credit", "statute_wording": "Private party sales of vehicles are taxable. The county assessor will collect tax on the gross sales price at the time of titling and registration.", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0050", "state": "ID", "rule": "private_party_value_basis", "value": "price on the bill of sale; without one, J.D. Power average-condition trade-in value", "statute_wording": "In the absence of a bill of sale or receipt supporting the sales price of the vehicle, tax is collected on the value established as the average condition trade-in value in the most recent J.D. Power Official Used Car Guide", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0051", "state": "ID", "rule": "out_of_state_credit", "value": "credit for general sales/use tax paid to another state, up to the Idaho amount", "statute_wording": "If the amount paid to the other state was less, the property will be subject to use tax to the extent that the Idaho tax exceeds the tax paid to the other state.", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3621/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0052", "state": "ID", "rule": "buying_out_of_state", "value": "Idaho resident buying from an out-of-state dealer pays 6% Idaho use tax at the county assessor when titling, less credit for the other state's sales tax", "statute_wording": "An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3621/", "checked_date": "2026-10-03", "effective_date": "2006-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0053", "state": "ID", "rule": "new_resident", "value": "no use tax on a vehicle owned and used outside Idaho before moving; presumed taxable if acquired less than 90 days before moving", "statute_wording": "if an article was acquired less than ninety (90) days prior to the time he entered this state, it will be presumed that the article was acquired for use in this state", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3621/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0054", "state": "ID", "rule": "nonresident_purchase", "value": "nonresidents buying in Idaho may be exempt; Idaho residents using an out-of-state LLC are not", "statute_wording": "An Idaho resident may form an LLC or other legal entity under the laws of another state. If such an LLC or other entity is formed primarily for the purpose of owning one (1) or more vehicles or vessels it isn't a nonresident.", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0055", "state": "ID", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title28/T28CH42/SECT28-42-201/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0056", "state": "ID", "rule": "max_finance_rate", "value": "none: agreed rate", "statute_wording": "With respect to a loan or credit sale, the rate of finance charge shall be that which is agreed upon between the parties to the transaction.", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title28/T28CH42/SECT28-42-201/", "checked_date": "2026-10-03", "effective_date": "1983-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0057", "state": "ID", "rule": "used_vehicle_rule", "value": "same tax and fee rules as new except: no new-vehicle accessory-labor exemption; registration fee by age", "statute_wording": "", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622OO/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0058", "state": "ID", "rule": "personal_property_tax", "value": "none: registration fee is in lieu of property tax", "statute_wording": "The registration fee imposed for vehicles under the provisions of this chapter shall be in lieu of all taxes on vehicles, general or local", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH4/SECT49-401/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0059", "state": "ID", "rule": "late_tax_penalty", "value": "$20 late title penalty after 30 days", "statute_wording": "within 30 days of transfer to avoid a $20.00 late-filing penalty", "source_url": "https://itd.idaho.gov/dmv/vehicle-titles/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0060", "state": "ID", "rule": "optional_fee", "value": "Idaho State Parks passport $10/yr (optional)", "statute_wording": "The fee shall be ten dollars ($10.00) for one (1) year and twenty dollars ($20.00) for two (2) years.", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title49/T49CH4/SECT49-402/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0061", "state": "ID", "rule": "credit_card_fee_taxable", "value": "yes, a card surcharge added by the dealer is taxable", "statute_wording": "Any convenience, surcharge, processing, or other fee imposed by a seller on a buyer paying with a financial transaction card", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0062", "state": "ID", "rule": "recent_change", "value": "2026-07-01: registration stickers ended (HB 533) and plates became permanent (HB 577)", "statute_wording": "As of July 1, 2026, the DMV will stop providing registration stickers and license plates will no longer be replaced every ten years.", "source_url": "https://itd.idaho.gov/faqs/permanent-plates-and-no-registration-stickers/", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0063", "state": "ID", "rule": "recent_change", "value": "2026-07-01: Idaho sales and use tax rules (IDAPA 35.01.02) rewritten", "statute_wording": "Sales Price and Purchase Price . The terms sales price and purchase price may be used interchangeably.", "source_url": "https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350102.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0064", "state": "ID", "rule": "recent_change", "value": "2023-07-01: Ada County vehicle emissions testing ended", "statute_wording": "effective July 1, 2023", "source_url": "https://www.deq.idaho.gov/air-quality/improving-air-quality/vehicle-emissions/", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0065", "state": "ID", "rule": "recent_change", "value": "2023-09-01: Ada County admin fees ($9.50 registration, $7 title) took effect", "statute_wording": "Ada $9.50 $7.00 $21.00 September 1, 2023", "source_url": "https://itd.idaho.gov/dmv/registrations-plates-titles/vehicle-registrations/", "checked_date": "2026-10-03", "effective_date": "2023-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0066", "state": "ID", "rule": "upcoming_change", "value": "2026-11-03: Ada County vote on extending the ACHD registration fee to 2046 at current rates; current fee expires 2028-12-31", "statute_wording": "The current vehicle registration fee is authorized through December 31, 2028. This measure would reauthorize the existing fee through December 31, 2046 at its current rates, with no increase.", "source_url": "https://www.achdidaho.org/about-achd/budget/vehicle-registration-fees", "checked_date": "2026-10-03", "effective_date": "2028-12-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ID-0067", "state": "ID", "rule": "upcoming_change", "value": "none scheduled for the 6% rate; new laws usually take effect July 1", "statute_wording": "", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3619/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ID-0068", "state": "ID", "rule": "doc_fee_complaint", "value": "Idaho Transportation Department, Division of Motor Vehicles, Dealer Operations; PO Box 7129, Boise, ID 83707-1129", "statute_wording": "Submit a Complaint Against a Dealership", "source_url": "https://itd.idaho.gov/wp-content/uploads/2025/04/3628.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0001", "state": "IL", "rule": "tax_local_name", "value": "illinois_sales_tax_rot_plus_use_tax", "statute_wording": "you must register with the Illinois Department of Revenue (IDOR) to collect Illinois Sales Tax and report these sales on Form ST-556, Sales Tax Transaction Return.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0002", "state": "IL", "rule": "tax_type", "value": "dealer_collected_sales_tax_per_vehicle_return", "statute_wording": "the tax imposed by this Act is at the rate of 6.25% of gross receipts from sales, which, on and after January 1, 2025, includes leases, of tangible personal property made in the course of business.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003501200K2-10.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0003", "state": "IL", "rule": "tax_collected_by", "value": "dealer_st556_within_20_days", "statute_wording": "Form ST-556, Sales Tax Transaction Return, is due within 20 calendar days after the date of delivery of the item sold", "source_url": "https://tax.illinois.gov/research/taxinformation/sales/vehicle-tax-faqs.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0004", "state": "IL", "rule": "tax_collected_by", "value": "cook_county_registered_dealer_monthly_return", "statute_wording": "The tax imposed by this Article shall be collected from the purchaser by the tax collector as defined by Section 74-271 and remitted to the Department or its designee", "source_url": "https://library.municode.com/il/cook_county/codes/code_of_ordinances?nodeId=PTIGEOR_CH74TA_ARTVIIUSTA", "checked_date": "2026-10-02", "effective_date": "2023-12-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0005", "state": "IL", "rule": "tax_collected_by", "value": "buyer_rut25_or_rut50_within_30_days", "statute_wording": "Form RUT-25, Vehicle Use Tax Transaction Return, is due within 30 days after the date the item is brought into Illinois", "source_url": "https://tax.illinois.gov/research/taxinformation/sales/vehicle-tax-faqs.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0006", "state": "IL", "rule": "state_rate", "value": "0.0625", "statute_wording": "the tax imposed by this Act is at the rate of 6.25% of gross receipts from sales", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003501200K2-10.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0007", "state": "IL", "rule": "taxable_base", "value": "price_incl_accessories_freight_prep_docfee_reimbursed_rebates_minus_tradein", "statute_wording": "Enter the selling price, including accessories, federal excise taxes, freight and labor, dealer preparation, documentary fees, and any rebates or incentives for which you as a dealer receive reimbursement.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0008", "state": "IL", "rule": "tax_rounding", "value": "st556_whole_dollars", "statute_wording": "When completing Section 6, round to the nearest dollar by dropping amounts of less than 50 cents and increasing amounts of 50 cents or more to the next higher dollar.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0009", "state": "IL", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003501200K2-10.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0010", "state": "IL", "rule": "local_tax", "value": "nita_cook_0.0125", "statute_wording": "If you make sales from a Cook County location: The new NITA occupation and use tax rate is 1.25% for items titled or registered.", "source_url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/bulletins/documents/2026/fy-2026-34.pdf", "checked_date": "2026-10-02", "effective_date": "2026-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0011", "state": "IL", "rule": "local_tax", "value": "nita_collar_0.0100", "statute_wording": "If you make sales from a DuPage, Kane, Lake, McHenry, or Will County location: The new NITA occupation and use tax rate is 1.00% for items titled or registered.", "source_url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/bulletins/documents/2026/fy-2026-34.pdf", "checked_date": "2026-10-02", "effective_date": "2026-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0012", "state": "IL", "rule": "local_tax", "value": "chicago_home_rule_use_tax_0.0125", "statute_wording": "you must collect an additional 1.25 percent (.0125) Chicago Home Rule Use Tax.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0013", "state": "IL", "rule": "local_tax", "value": "cook_county_use_tax_0.0100", "statute_wording": "a tax is imposed at the rate of one percent on the selling price of tangible personal property, purchased through a sale at retail, which is titled or registered with an agency of the State of Illinois at location inside Cook County.", "source_url": "https://library.municode.com/il/cook_county/codes/code_of_ordinances?nodeId=PTIGEOR_CH74TA_ARTVIIUSTA", "checked_date": "2026-10-02", "effective_date": "2023-12-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0014", "state": "IL", "rule": "local_tax", "value": "municipal_county_rot_not_applicable_to_vehicles", "statute_wording": "may impose a tax upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this State's government", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/006500050K8-11-1.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0015", "state": "IL", "rule": "local_tax", "value": "chicago_combined_vehicle_rate_0.0975", "statute_wording": "", "source_url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/taxrates/documents/salestaxrates/ordmache-current.txt", "checked_date": "2026-10-02", "effective_date": "2026-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0016", "state": "IL", "rule": "local_tax", "value": "metro_east_mtd_fee_0.005_max_20", "statute_wording": "Multiply Line 3 by 0.5 percent (0.005). If the result is less than $20, enter the result on Line 7a. If the result is $20 or more, enter $20 on Line 7a.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0017", "state": "IL", "rule": "local_tax_basis", "value": "nita_by_dealer_location", "statute_wording": "If your sales location is within the boundaries of one of these areas, the additional tax is already included in your combined tax rate.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0018", "state": "IL", "rule": "local_tax_basis", "value": "chicago_and_cook_by_buyer_title_address", "statute_wording": "Whenever looking at Auto Rates for the Cook, Dupage, Kane, McHenry, Lake, and Will County locations, the high rate only applies if the auto is licensed in the City of Chicago.", "source_url": "https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files/sales-tax-machine-readable-file-guide-county-municipality-01-01-2026.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0019", "state": "IL", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0020", "state": "IL", "rule": "local_rate_lookup", "value": "mytax_tax_rate_finder_and_idor_auto_rate_fields", "statute_wording": "Tax rate changes generally occur effective January 1 or July 1 of each year.", "source_url": "https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0021", "state": "IL", "rule": "trade_in_credit", "value": "full_allowance_like_kind", "statute_wording": "not including the value of or credit given for traded-in tangible personal property where the item that is traded-in is of like kind and character as that which is being sold", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003501200K1.htm", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0022", "state": "IL", "rule": "trade_in_cap", "value": "none", "statute_wording": "For sales made on or after January 1, 2022, the $10,000 trade-in credit limit no longer applies.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0023", "state": "IL", "rule": "negative_equity", "value": "not_taxed_trade_value_ignores_lien", "statute_wording": "The value of a traded-in vehicle is the amount of value assigned to the vehicle without regard for outstanding debt owed on the traded-in vehicle by any party.", "source_url": "https://www.ilga.gov/commission/jcar/admincode/086/086001300D04550R.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0024", "state": "IL", "rule": "rebate_manufacturer", "value": "taxed_before_rebate", "statute_wording": "the amount of the reimbursement or payment paid by the manufacturer to the dealer is part of the taxable gross receipts received by the dealer for the sale of that automobile or other type of vehicle.", "source_url": "https://ilga.gov/commission/jcar/admincode/086/086001300S21250R.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0025", "state": "IL", "rule": "discount_dealer", "value": "reduces_base_if_not_reimbursed", "statute_wording": "Incentives are not subject to sales tax if the retailer does not receive reimbursement for the cost of the incentive from any source.", "source_url": "https://tax.illinois.gov/research/taxinformation/sales/vehicle-tax-faqs.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0026", "state": "IL", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Enter the selling price, including accessories, federal excise taxes, freight and labor, dealer preparation, documentary fees", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0027", "state": "IL", "rule": "service_contract_taxable", "value": "no_if_separately_sold", "statute_wording": "the selling price of the extended warranty is not subject to Retailers' Occupation Tax and Use Tax liability when the item is sold at retail.", "source_url": "https://www.ilga.gov/commission/jcar/admincode/086/086001400A01410R.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0028", "state": "IL", "rule": "gap_taxable", "value": "no", "statute_wording": "", "source_url": "https://tax.illinois.gov/research/taxinformation/sales/vehicle-tax-faqs.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0029", "state": "IL", "rule": "addons_taxable", "value": "yes", "statute_wording": "including accessories, federal excise taxes, freight and labor, dealer preparation", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0030", "state": "IL", "rule": "destination_taxable", "value": "yes", "statute_wording": "including accessories, federal excise taxes, freight and labor", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0031", "state": "IL", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0032", "state": "IL", "rule": "title_fee", "value": "165.00", "statute_wording": "Certificate of Title, except for an all-terrain vehicle, off-highway motorcycle, or motor home, mini motor home or van camper $165", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/062500050K3-821.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0033", "state": "IL", "rule": "registration_fee", "value": "151.00", "statute_wording": "The total fee for a standard vehicle is $316 ($165 vehicle title + $151 registration/license plates).", "source_url": "https://www.ilsos.gov/departments/vehicles/faq.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0034", "state": "IL", "rule": "registration_fee", "value": "ev_251.00", "statute_wording": "In addition to the registration fees, the Secretary shall assess an additional $100 per year in lieu of the payment of motor fuel taxes.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/062500050K3-805.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0035", "state": "IL", "rule": "county_local_fees", "value": "0_at_sos", "statute_wording": "You must purchase a Chicago City Sticker within 30 days of residing in Chicago or acquiring a new vehicle to avoid late fees and fines.", "source_url": "https://www.chicityclerk.com/chicago-city-vehicle-sticker-faq", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0036", "state": "IL", "rule": "plate_fee", "value": "transfer_25.00", "statute_wording": "Transfer Only—$25", "source_url": "https://www.ilsos.gov/departments/vehicles/title-and-registration/transferring.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0037", "state": "IL", "rule": "lien_fee", "value": "0", "statute_wording": "A security interest is perfected by the delivery to the Secretary of State of the existing certificate of title, if any, an application for a certificate of title containing the name and address of the lienholder and the required fee.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/062500050K3-202.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0038", "state": "IL", "rule": "inspection_emissions_fee", "value": "0", "statute_wording": "", "source_url": "https://www.ilsos.gov/departments/vehicles/faq.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0039", "state": "IL", "rule": "other_point_of_sale_fees", "value": "trp_fee_unknown", "statute_wording": "", "source_url": "https://www.ilsos.gov/departments/vehicles/title-and-registration/trp.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0040", "state": "IL", "rule": "other_point_of_sale_fees", "value": "nonresident_drive_away_permit_10.00", "statute_wording": "for a fee of $6 per permit for permits purchased on or before June 30, 2003 and $10 for permits purchased on or after July 1, 2003.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/062500050K3-811.htm", "checked_date": "2026-10-02", "effective_date": "2003-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0041", "state": "IL", "rule": "ev_hybrid_fee", "value": "ev_100.00_per_year_hybrid_0", "statute_wording": "In addition to the registration fees, the Secretary shall assess an additional $100 per year in lieu of the payment of motor fuel taxes.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/062500050K3-805.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0042", "state": "IL", "rule": "registration_period", "value": "annual_staggered_full_year_default", "statute_wording": "the Secretary of State is authorized to prorate all required registration fees, rounded to the nearest dollar, but in no event for a period longer than 18 months", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/062500050K3-414.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0043", "state": "IL", "rule": "dealer_registration_service_fee", "value": "none_state_set", "statute_wording": "The administrative rules authorize agents to increase the fee for this service from $4.75 to $7.50.", "source_url": "https://www.ilsos.gov/departments/vehicles/title-and-registration/eregtitle.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0044", "state": "IL", "rule": "doc_fee_rule", "value": "cap_cpi_indexed_retail_installment_contracts", "statute_wording": "The maximum amount that may be charged by a seller for a documentary fee is the base documentary fee beginning January 1, 2020, of $300, which shall be subject to an annual rate adjustment equal to the percentage of change in the Bureau of Labor Statistics Consumer Price Index.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/081503750K11.1.htm", "checked_date": "2026-10-02", "effective_date": "2020-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0045", "state": "IL", "rule": "doc_fee_amount", "value": "377.63", "statute_wording": "The allowable documentary service fee for 2026 is $377.63.", "source_url": "https://illinoisdealers.com/significant-dealer-issues/", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0046", "state": "IL", "rule": "doc_fee_indexing", "value": "prior_cap_x_(1+nov_to_nov_cpi_u_pct_rounded_0.1)", "statute_wording": "subject to an annual rate adjustment equal to the percentage of change in the Bureau of Labor Statistics Consumer Price Index", "source_url": "https://api.bls.gov/publicAPI/v2/timeseries/data/CUUR0000SA0?startyear=2019&endyear=2025", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0047", "state": "IL", "rule": "doc_fee_disclosure", "value": "statutory_notice_on_contract", "statute_wording": "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE. A DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO BUYERS FOR HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED TO CLOSING OF A SALE.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/081503750K11.1.htm", "checked_date": "2026-10-02", "effective_date": "2020-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0048", "state": "IL", "rule": "doc_fee_cash_credit_same", "value": "unknown_statute_covers_credit_only", "statute_wording": "A seller in a retail installment contract may add a \"documentary fee\" for processing documents and performing services related to closing of a sale.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/081503750K11.1.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IL-0049", "state": "IL", "rule": "private_party_tax", "value": "table_a_under_15000_by_age", "statute_wording": "If the purchase price or fair market value is less than $15,000, you must use Table A to determine your Illinois tax due.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/rut-50-instructions.html", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0050", "state": "IL", "rule": "private_party_tax", "value": "table_b_15000_plus_by_price", "statute_wording": "If the purchase price or fair market value is $15,000 or more, you must use Table B to determine your Illinois tax due.", "source_url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/sales/documents/vehicleusetax/rut-5.pdf", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0051", "state": "IL", "rule": "private_party_tax", "value": "chicago_80_65_50_0_by_age", "statute_wording": "If this address is within a municipality and county listed below, you must pay the additional tax for both locations.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/rut-6-rut-50-reference-guide.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0052", "state": "IL", "rule": "private_party_tax", "value": "cook_county_225_175_90_by_age", "statute_wording": "A use tax at the following rates is hereby imposed on the non-retailer transfers of motor vehicles other than motorcycles.", "source_url": "https://library.municode.com/il/cook_county/codes/code_of_ordinances?nodeId=PTIGEOR_CH74TA_ARTVIIUSTA", "checked_date": "2026-10-02", "effective_date": "2013-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0053", "state": "IL", "rule": "private_party_value_basis", "value": "purchase_price_or_fmv_no_trade_in", "statute_wording": "When there is no stated purchase price, such as a gift or an even trade, the fair market value must be used. The fair market value may be obtained from a licensed dealer. A trade-in deduction is not allowed on this tax form.", "source_url": "https://tax.illinois.gov/research/taxinformation/sales/vehicle-tax-faqs.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0054", "state": "IL", "rule": "out_of_state_credit", "value": "credit_up_to_tax_properly_paid", "statute_wording": "to the extent of the amount of the tax properly due and paid in the other State.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003501050K3-55.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0055", "state": "IL", "rule": "buying_out_of_state", "value": "rut25_illinois_plus_local_use_taxes", "statute_wording": "If an Illinois purchaser travels to an out-of-State location to take possession of an item that is required to be titled or registered with an agency of the State of Illinois, the sale is sourced out of state and only Use Tax is incurred.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0056", "state": "IL", "rule": "buying_out_of_state", "value": "nonresident_buying_in_illinois", "statute_wording": "multiply Line 3 by the nonresident's state sales tax rate, up to 6.25 percent.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0057", "state": "IL", "rule": "new_resident", "value": "no_use_tax_if_used_elsewhere_over_3_months", "statute_wording": "If you are a nonresident individual moving into Illinois and had used the vehicle in another state for more than 3 months, no Illinois use tax is due, but you still must file Form RUT-25 to reflect that fact.", "source_url": "https://tax.illinois.gov/research/taxinformation/sales/vehicle-tax-faqs.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0058", "state": "IL", "rule": "dealer_rate_markup_cap", "value": "none_found", "statute_wording": "", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/081503750K21.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0059", "state": "IL", "rule": "max_finance_rate", "value": "0.36_mapr", "statute_wording": "The finance charge on any motor vehicle retail installment contract shall be no more than the maximum rate permissible under the Predatory Loan Prevention Act.", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/081503750K21.htm", "checked_date": "2026-10-02", "effective_date": "2021-03-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0060", "state": "IL", "rule": "used_vehicle_rule", "value": "same_as_new_at_dealer", "statute_wording": "Check the correct box to show whether the item sold is new or used.", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0061", "state": "IL", "rule": "junk_fee_law", "value": "pa_104_0472_all_in_price_from_2027", "statute_wording": "It is an unlawful practice within the meaning of this Act for a person to advertise, display, or offer a price for goods or services that does not include all mandatory fees or surcharges.", "source_url": "https://www.ilga.gov/Legislation/PublicActs/View/104-0472", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0062", "state": "IL", "rule": "recent_change", "value": "nita_plus_0.0025_2026_08_01", "statute_wording": "Effective August 1, 2026, the NITA (formerly the Regional Transportation Authority) occupation and use tax rate will increase by 0.25% in Cook, DuPage, Kane, Lake, McHenry, and Will counties.", "source_url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/bulletins/documents/2026/fy-2026-34.pdf", "checked_date": "2026-10-02", "effective_date": "2026-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0063", "state": "IL", "rule": "recent_change", "value": "doc_fee_cap_377.63_2026", "statute_wording": "The allowable documentary service fee for 2026 is $377.63.", "source_url": "https://illinoisdealers.com/significant-dealer-issues/", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0064", "state": "IL", "rule": "recent_change", "value": "retailer_discount_cap_1000_per_month", "statute_wording": "For returns due on or after January 1, 2025, the discount is limited to $1,000 per month for all returns", "source_url": "https://tax.illinois.gov/forms/sales/vehicleusetax/st-556-sales-tax-transaction-return-instructions.html", "checked_date": "2026-10-02", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0065", "state": "IL", "rule": "recent_change", "value": "remote_seller_threshold_change", "statute_wording": "The 200-transaction threshold for requiring remote retailers and marketplace facilitators to collect and pay destination-based sales tax will be removed.", "source_url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/bulletins/documents/2026/fy-2026-12.pdf", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0066", "state": "IL", "rule": "recent_change", "value": "trade_in_cap_ended_private_party_table_raised", "statute_wording": "beginning January 1, 2020 and until January 1, 2022", "source_url": "https://www.ilga.gov/Documents/legislation/publicacts/102/102-0353.htm", "checked_date": "2026-10-02", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0067", "state": "IL", "rule": "upcoming_change", "value": "doc_fee_cap_2027", "statute_wording": "", "source_url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/081503750K11.1.htm", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0068", "state": "IL", "rule": "upcoming_change", "value": "pa_104_0472_effective", "statute_wording": "Effective Date: 1/1/2027", "source_url": "https://www.ilga.gov/Legislation/PublicActs/View/104-0472", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0069", "state": "IL", "rule": "upcoming_change", "value": "local_rates_semiannual", "statute_wording": "The file will be generated semi-annually every January and July and available on IDOR's web site for downloading.", "source_url": "https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files/sales-tax-machine-readable-file-guide-county-municipality-01-01-2026.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IL-0070", "state": "IL", "rule": "doc_fee_complaint", "value": "Illinois Attorney General, Consumer Fraud Bureau; 500 South Second St., Springfield, IL 62701", "statute_wording": "Fill out the form online, then print and mail to the address above.", "source_url": "https://illinoisattorneygeneral.gov/Page-Attachments/ConsumerComplaintFormEnglish_SpringfieldAddress.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0001", "state": "IN", "rule": "tax_local_name", "value": "Indiana sales tax (gross retail tax) / use tax; plus the annual vehicle excise tax at registration", "statute_wording": "the dealer must collect Indiana sales tax and provide to the purchaser a completed Form ST-108 or Form ST-108NR showing the tax has been paid.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0002", "state": "IN", "rule": "tax_type", "value": "state sales tax on the sale (one time) + annual vehicle excise tax (value class x age) + county excise surtax, all separate", "statute_wording": "all customers pay an annual excise tax and a registration fee.", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0003", "state": "IN", "rule": "tax_collected_by", "value": "dealer at signing (sales tax, ST-108); buyer pays excise, surtax, registration and title fees at a BMV branch, or to a dealer that is a BMV full/partial service provider", "statute_wording": "If a vehicle is purchased from an Indiana dealership, the dealer will collect the sales tax and provide proof of the sales tax paid on an ST108", "source_url": "https://www.in.gov/bmv/titles/buying-and-selling", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0004", "state": "IN", "rule": "state_rate", "value": "7.00%", "statute_wording": "seven percent (7%) of that gross retail income", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-2-2/", "checked_date": "2026-10-03", "effective_date": "2008-04-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0005", "state": "IN", "rule": "tax_rounding", "value": "cent, half up (third decimal > 4 rounds up)", "statute_wording": "If the tax computed under subsection (a) carried to the third decimal place results in the numeral in the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-2-2/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0006", "state": "IN", "rule": "taxable_base", "value": "price + doc fee + delivery/destination + dealer add-ons and services done before delivery - dealer discount - like-kind trade-in; manufacturer rebate NOT deducted", "statute_wording": "'gross retail income' means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property is sold", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-1-5/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0007", "state": "IN", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-2-2/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0008", "state": "IN", "rule": "local_tax", "value": "none on the sale; county (and some city) vehicle excise surtax and wheel tax are paid at registration by the county/city of the registrant", "statute_wording": "Customers living in certain counties and municipalities will also pay county and municipal vehicle excise tax or wheel tax.", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0009", "state": "IN", "rule": "local_tax_basis", "value": "county (and municipality) where the vehicle is registered (buyer's address)", "statute_wording": "A vehicle is assessed a county tax when the county in which the vehicle is registered has adopted a county tax by ordinance.", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0010", "state": "IN", "rule": "local_tax_cap", "value": "statutory surtax limits: 2%-10% of excise or $7.50-$25 flat; with a transportation asset plan 2%-20% or $7.50-$50; consolidated city (Marion) up to $150 flat; minimum $7.50", "statute_wording": "at a specific amount of at least seven dollars and fifty cents ($7.50) and not more than twenty-five dollars ($25)", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-5-4-2/", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0011", "state": "IN", "rule": "local_rate_lookup", "value": "no statewide machine-readable county surtax/wheel tax table found; BMV Quick Quote tool (form); BMV municipal xlsx is stale (2017-2018 rows, 17 cities)", "statute_wording": "If you would like to estimate the cost of your registration, please use our Quick Quote Tool.", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0012", "state": "IN", "rule": "county_local_fees", "value": "Marion County excise surtax: 10% of the vehicle excise tax, minimum $7.50 (registrations through 2026-12-31). Example A: 10% x 406.00 = 40.60", "statute_wording": "subject to an annual excise surtax of ten (10) percent to be paid with the registration of such motor vehicles; however, the annual surtax on a vehicle may not be less than seven dollars and fifty cents ($7.50)", "source_url": "https://www.indy.gov/api/v1/indy_proposal_document?id=19548&name=PROP26-192&type=1&content_type=application%2Fpdf", "checked_date": "2026-10-03", "effective_date": "1992-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0013", "state": "IN", "rule": "county_local_fees", "value": "Marion County excise surtax: flat $100.00 per passenger car, light truck (<11,000 lb) and motorcycle, for vehicles registered after 2026-12-31", "statute_wording": "shall also be subject to an annual excise surtax of ... a flat fee of one hundred dollars ($100.00).", "source_url": "https://www.indy.gov/api/v1/indy_proposal_document?id=19548&name=PROP26-192&type=1&content_type=application%2Fpdf", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0014", "state": "IN", "rule": "county_local_fees", "value": "Marion County wheel tax $240 (buses, RVs, semitrailers, tractors, trailers, trucks); not charged on vehicles that pay the surtax", "statute_wording": "Vehicles subject to the annual excise surtax.", "source_url": "https://www.indy.gov/api/v1/indy_proposal_document?id=19548&name=PROP26-192&type=1&content_type=application%2Fpdf", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0015", "state": "IN", "rule": "county_surtax_change_timing", "value": "a rate change adopted Jan 1-Sept 1 applies to vehicles registered after Dec 31 of that year; adopted after Sept 1, after Dec 31 of the next year", "statute_wording": "applies to vehicles registered after December 31 of the year in which the ordinance to change the rate or amount is adopted", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-5-4-5/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0016", "state": "IN", "rule": "trade_in_credit", "value": "full, like-kind only (vehicle for vehicle, titled in the buyer's name, same transaction, value separately stated)", "statute_wording": "The value of property from a like-kind exchange is deductible from the taxable gross retail income for Indiana sales tax purposes.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0017", "state": "IN", "rule": "trade_in_cap", "value": "none", "statute_wording": "if the value of a traded-in vehicle is in excess of the purchased vehicle, the consideration for the purchased vehicle is treated as zero.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0018", "state": "IN", "rule": "negative_equity", "value": "not taxed; the full gross trade-in value is deducted regardless of payoff", "statute_wording": "Negative equity from a traded-in vehicle is not included in the taxable gross retail income for Indiana sales tax purposes.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0019", "state": "IN", "rule": "rebate_manufacturer", "value": "does NOT reduce the taxable price (whether paid to the buyer or assigned to the dealer)", "statute_wording": "A manufacturer's rebate, as shown on the customer's written purchase agreement, is a form of payment. It is not a reduction in the dealer's gross retail selling price.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0020", "state": "IN", "rule": "discount_dealer", "value": "reduces the taxable price", "statute_wording": "A dealer's price discount is also considered deductible in determining the amount on which sales tax is charged.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0021", "state": "IN", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "the services attributable to documentation fees will be considered to be charges by the seller for services necessary to complete the sale and will be subject to sales tax.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0022", "state": "IN", "rule": "convenience_fee_taxable", "value": "no (a separately stated BMV convenience fee charged by a full/partial service provider dealer)", "statute_wording": "fees that meet the definition of a separately stated \"convenience fee\" are not subject to sales tax.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0023", "state": "IN", "rule": "service_contract_taxable", "value": "no for optional warranty / extended service contracts; yes for maintenance contracts that supply consumables (bundled, >10% tangible property)", "statute_wording": "Accordingly, the sales of optional warranty contracts are exempt from Indiana sales tax.", "source_url": "https://www.in.gov/dor/files/reference/sib02.pdf", "checked_date": "2026-10-03", "effective_date": "2022-11-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0024", "state": "IN", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "the receipts received in a retail transaction which constitute interest, finance charges, or insurance premiums on either a promissory note or an installment sales contract", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-1-5/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0025", "state": "IN", "rule": "addons_taxable", "value": "yes (accessories and dealer services done before delivery)", "statute_wording": "Fees charged for services performed prior to the customer taking physical possession of the vehicle or trailer are subject to sales tax.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0026", "state": "IN", "rule": "destination_taxable", "value": "yes", "statute_wording": "delivery charges", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-1-5/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0027", "state": "IN", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "any taxes legally imposed directly on the consumer that are separately stated ... including an excise tax", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-1-5/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0028", "state": "IN", "rule": "excise_tax_at_registration", "value": "annual vehicle excise tax by value class (I-XVII) and age (0-9+), paid at registration. Class XV ($30,000-$34,999), age 0 = $406.00", "statute_wording": "The excise tax amount is based on the vehicle class and age.", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/excise-tax-information/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0029", "state": "IN", "rule": "excise_tax_at_registration", "value": "class from the vehicle's value when first offered for sale new, divided by (1 + average % increase in the CPI for new automobiles)", "statute_wording": "one (1) plus the average percentage increase in new automobile prices using the most recent annual reference to the Consumer Price Index for Private New Automobiles", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-6-5-3/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0030", "state": "IN", "rule": "excise_tax_at_registration", "value": "age = registration calendar year - model year (2026 model = age 0; 2022 model = age 4 in 2026)", "statute_wording": "The age of a vehicle is determined by subtracting the model year from the calendar year that the vehicle is due to be registered.", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/excise-tax-information/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0031", "state": "IN", "rule": "excise_proration", "value": "first registration: annual excise x (months to the next scheduled expiration date, partial month rounded up) / 12", "statute_wording": "Determine the number of months remaining until the vehicle's next registration date under IC 9-18.1-11-3. A partial month shall be rounded up to one (1) month.", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-6-5-7-2/", "checked_date": "2026-10-03", "effective_date": "2017-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0032", "state": "IN", "rule": "excise_credit_sold_vehicle", "value": "credit for the old vehicle's excise: tax paid less 1/12 per full or partial month elapsed; refund if over $4, less a $3 fee", "statute_wording": "shall receive a credit equal to the remainder of: (1) the tax paid for the vehicle; reduced by (2) one-twelfth (1/12) for each full or partial calendar month", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-6-5-7-2/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0033", "state": "IN", "rule": "registration_period", "value": "first registration runs from purchase to the owner's scheduled expiration date (by last name) or 12 months after it, at the owner's choice; 3 to 24 months; renewals 12 months", "statute_wording": "ends on the following date selected by the person registering the vehicle: (1) The date on which the vehicle's registration expires, as determined under the schedule", "source_url": "https://codes.findlaw.com/in/title-9-motor-vehicles/in-code-sect-9-18-1-11-3/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0034", "state": "IN", "rule": "registration_fee", "value": "21.35 (passenger motor vehicle, annual, not prorated)", "statute_wording": "Passenger motor vehicle $21.35", "source_url": "https://www.in.gov/bmv/files/Fee_Chart.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0035", "state": "IN", "rule": "other_point_of_sale_fees", "value": "Transportation Infrastructure Improvement Fee 15.00 per registration", "statute_wording": "All motor vehicle registrations are subject to Transportation Infrastructure Improvement Fee.", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0036", "state": "IN", "rule": "other_point_of_sale_fees", "value": "late title penalty 30.00 (title not applied for within 45 days); late registration penalty 15.00; temporary permit 18.00", "statute_wording": "The certificate of title must be applied for within 45 days after the vehicle is purchased or otherwise acquired.", "source_url": "https://www.in.gov/bmv/titles/buying-and-selling", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0037", "state": "IN", "rule": "title_fee", "value": "15.00", "statute_wording": "Issue, duplicate or replace title $15.00", "source_url": "https://www.in.gov/bmv/files/Fee_Chart.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0038", "state": "IN", "rule": "lien_fee", "value": "0.00 (no separate lien-recording fee; lien noted on the $15 title)", "statute_wording": "", "source_url": "https://www.in.gov/bmv/files/Fee_Chart.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0039", "state": "IN", "rule": "plate_fee", "value": "0.00 for a standard plate (included in registration)", "statute_wording": "", "source_url": "https://www.in.gov/bmv/files/Fee_Chart.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0040", "state": "IN", "rule": "inspection_emissions_fee", "value": "none in Marion County; emissions testing only in Lake and Porter counties; VIN inspection for out-of-state vehicles free at a branch (up to $5 by a police officer)", "statute_wording": "Residents of Lake and Porter county will need to pass an emissions test.", "source_url": "https://www.in.gov/bmv/registration-plates/vehicle-registrations/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0041", "state": "IN", "rule": "ev_hybrid_fee", "value": "EV supplemental fee 242.00; hybrid 81.00 (2026), each registration", "statute_wording": "Electric Vehicle Supplemental Fee $242.00", "source_url": "https://www.in.gov/bmv/files/Fee_Chart.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0042", "state": "IN", "rule": "dealer_registration_service_fee", "value": "optional 'convenience fee' by a dealer that is a BMV full or partial service provider: up to 150% of the branch fee, approved by the BMV Commission, after a written notice and the buyer's written agreement; not taxed", "statute_wording": "a full service provider or partial services provider may impose, collect, and retain a convenience fee", "source_url": "https://codes.findlaw.com/in/title-9-motor-vehicles/in-code-sect-9-14-1-3-3/", "checked_date": "2026-10-03", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0043", "state": "IN", "rule": "doc_fee_rule", "value": "cap: $200 in statute, CPI-adjustable; Secretary of State will not enforce at or below $261.72 (from 2026-07-01)", "statute_wording": "it is an unfair practice for a dealer to charge a document preparation fee in excess of two hundred dollars ($200).", "source_url": "https://codes.findlaw.com/in/title-9-motor-vehicles/in-code-sect-9-32-13-7/", "checked_date": "2026-10-03", "effective_date": "2019-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0044", "state": "IN", "rule": "doc_fee_amount", "value": "261.72", "statute_wording": "the Division advises that it will not take enforcement action related to documentation preparation fees at or below $261.72 as of July 1, 2026.", "source_url": "https://www.in.gov/sos/dealer/files/Doc-Fees-in-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0045", "state": "IN", "rule": "doc_fee_indexing", "value": "yearly by CPI (BLS inflation calculator, May figure), published by the SOS dealer division each July 1: 2023 $237.51 (from 2023-06-01), 2024 $245.28, 2025 $251.05, 2026 $261.72", "statute_wording": "As indicated in its September 15, 2022 memo, the Division bases this figure on the Consumer Price Index calculator provided by the federal Bureau of Labor Statistics", "source_url": "https://www.in.gov/sos/dealer/files/Doc-Fees-in-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0046", "state": "IN", "rule": "doc_fee_disclosure", "value": "must be in the advertised price; disclosed in writing with its dollar amount during negotiations; separate line on the bill of sale", "statute_wording": "included in the advertised sale price of a vehicle", "source_url": "https://codes.findlaw.com/in/title-9-motor-vehicles/in-code-sect-9-32-13-7/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0047", "state": "IN", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://codes.findlaw.com/in/title-9-motor-vehicles/in-code-sect-9-32-13-7/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0048", "state": "IN", "rule": "private_party_tax", "value": "7% sales tax paid by the buyer at a BMV branch when applying for title (within 45 days)", "statute_wording": "If a vehicle is purchased privately, the sales tax must be paid at a branch when you apply for the Indiana certificate of title.", "source_url": "https://www.in.gov/bmv/titles/buying-and-selling", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0049", "state": "IN", "rule": "private_party_value_basis", "value": "purchase price (no book-value floor found)", "statute_wording": "When you purchase a vehicle in Indiana, you must pay sales tax on the purchase price of the vehicle.", "source_url": "https://www.in.gov/bmv/titles/buying-and-selling", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0050", "state": "IN", "rule": "out_of_state_credit", "value": "yes: credit for sales/use tax paid to another state; pay only the difference", "statute_wording": "equal to the amount, if any, of sales tax, purchase tax, or use tax paid to another state, territory, or possession of the United States", "source_url": "https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-3-5/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0051", "state": "IN", "rule": "buying_out_of_state", "value": "Indiana resident buying elsewhere pays Indiana use tax at the BMV on the difference between 7% and the tax paid there", "statute_wording": "Indiana residents who purchased a vehicle from a state other than Indiana, including non-Indiana dealers, will receive credit for the sales tax paid in that state.", "source_url": "https://www.in.gov/bmv/titles/buying-and-selling", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0052", "state": "IN", "rule": "nonresident_purchase", "value": "nonresident buying in Indiana: Indiana dealer collects tax at the home state's rate (ST-108NR), up to 7%; 0% for no-tax states, if titled there within 30 days", "statute_wording": "Motor vehicle dealers (retailers) should collect Indiana sales tax at the rate the buyer would pay in his/her home state.", "source_url": "https://www.in.gov/dor/business-tax/business-tax-faqs/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0053", "state": "IN", "rule": "new_resident", "value": "no Indiana sales/use tax on a vehicle brought in by a new resident; must register within 60 days and pays excise, surtax, registration, TIIF and title fees", "statute_wording": "New Indiana residents are not charged sales tax when transferring their vehicle's certificate of title from their prior state of residence to Indiana.", "source_url": "https://www.in.gov/bmv/titles/buying-and-selling", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0054", "state": "IN", "rule": "max_finance_rate", "value": "consumer credit sale: greater of 36%/21%/15% tiers or 25% a year on the unpaid balance (so 25% APR for a typical car contract)", "statute_wording": "25% per year on the unpaid balances of the amount financed", "source_url": "https://codes.findlaw.com/in/title-24-trade-regulation/in-code-sect-24-4-5-2-201/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0055", "state": "IN", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://codes.findlaw.com/in/title-24-trade-regulation/in-code-sect-24-4-5-2-201/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0056", "state": "IN", "rule": "used_vehicle_rule", "value": "same sales-tax base as new (price + doc fee - like-kind trade; rebates not deducted); excise uses the original-value class and the age (Case D: class XIV, age 4 = $195.00)", "statute_wording": "Indiana sales and use taxes apply to both new and used automobiles", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0057", "state": "IN", "rule": "recent_change", "value": "2026-07-01 doc-fee non-enforcement threshold 251.05 -> 261.72", "statute_wording": "", "source_url": "https://www.in.gov/sos/dealer/files/Doc-Fees-in-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0058", "state": "IN", "rule": "recent_change", "value": "2026-01-01 EV fee 242.00 / hybrid 81.00 (yearly re-index)", "statute_wording": "The bureau shall determine a new fee amount to take effect as of January 1 of the following year.", "source_url": "https://codes.findlaw.com/in/title-9-motor-vehicles/in-code-sect-9-18-1-5-12/", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0059", "state": "IN", "rule": "recent_change", "value": "2026-07-01 $500 penalty per transaction for out-of-state closely held business titling by Indiana residents", "statute_wording": "Beginning July 1, 2026, the purchaser will also be subject to a $500 penalty for each transaction made after June 30, 2026.", "source_url": "https://www.in.gov/dor/files/reference/sib28s.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0060", "state": "IN", "rule": "recent_change", "value": "2026-08-10 Marion County G.O. 44-2026 adopted (veto overridden): surtax to $100 flat, wheel tax to $240", "statute_wording": "Full Council override and adoption this 10th day of August, 2026", "source_url": "https://www.indy.gov/api/v1/indy_proposal_document?id=19548&name=PROP26-192&type=1&content_type=application%2Fpdf", "checked_date": "2026-10-03", "effective_date": "2026-08-10", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0061", "state": "IN", "rule": "upcoming_change", "value": "2027-01-01 Marion County surtax becomes flat $100.00 (was 10% of excise, min $7.50); next year's renewal for Case A: excise 353.00 + surtax 100.00 + reg 21.35 + TIIF 15.00 = 489.35", "statute_wording": "a flat fee of one hundred dollars ($100.00).", "source_url": "https://www.indy.gov/api/v1/indy_proposal_document?id=19548&name=PROP26-192&type=1&content_type=application%2Fpdf", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0062", "state": "IN", "rule": "upcoming_change", "value": "2027-01-01 EV/hybrid supplemental fees re-indexed; low-speed vehicles exempt", "statute_wording": "Effective January 1, 2027-low speed vehicles", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0063", "state": "IN", "rule": "upcoming_change", "value": "2027-07-01 next doc-fee CPI adjustment (SOS notice)", "statute_wording": "may be adjusted annually by a percentage equal to the annual percentage change in the Consumer Price Index", "source_url": "https://codes.findlaw.com/in/title-9-motor-vehicles/in-code-sect-9-32-13-7/", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0064", "state": "IN", "rule": "upcoming_change", "value": "excise age column moves each January 1 (2022 model becomes age 5 in 2027)", "statute_wording": "", "source_url": "https://www.in.gov/bmv/fees-taxes/vehicle-registration-fees-and-taxes/excise-tax-information/", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0065", "state": "IN", "rule": "upcoming_change", "value": "possible municipal surtax/wheel tax in Lawrence (excluded city in Marion County)", "statute_wording": "", "source_url": "https://www.in.gov/bmv/fees-taxes/files/MunicipalSurandWheelTax.xlsx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "IN-0066", "state": "IN", "rule": "registration_period", "value": "renewal date by the first four letters of the last name: 43 rows of a month and a day (2/7 AAAA-ARNN through 12/21 WRIH-ZZZZ); companies 1/31", "statute_wording": "9/28 ROBF SANC", "source_url": "https://www.in.gov/bmv/registration-plates/files/Registration_Expiration_Schedule.pdf", "checked_date": "2026-10-13", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "IN-0067", "state": "IN", "rule": "doc_fee_complaint", "value": "Indiana Secretary of State, Auto Dealer Services Division; 302 W. Washington St., Room E-111, Indianapolis, IN 46204", "statute_wording": "the Division advises that it will not take enforcement action related to documentation preparation fees at or below $261.72 as of July 1, 2026.", "source_url": "https://www.in.gov/sos/dealer/contact-us/", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0001", "state": "KS", "rule": "tax_local_name", "value": "Kansas retailers' sales tax (state + local); compensating use tax when bought out of state or when the buyer's local rate is higher; plus the motor vehicle property tax (\"taxed when tagged\") at registration", "statute_wording": "As a general rule the retail sale, rental or lease of automobiles, motorcycles, trailers, trucks, etc. within the state of Kansas is subject to state and local Kansas Retailers' Sales Tax.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0002", "state": "KS", "rule": "tax_type", "value": "general sales tax on the sale (one time) + annual motor vehicle property tax paid with each registration", "statute_wording": "Vehicles are subject to an annual assessment of personal property tax. The property tax is administered by the county in which the vehicle is registered.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0003", "state": "KS", "rule": "tax_collected_by", "value": "dealer collects state + local sales tax at signing at the dealer-location rate and issues a DST-8 receipt; buyer pays any higher local rate difference, title, registration and property tax at the county treasurer's tag office", "statute_wording": "Upon collection of the sales tax due, the dealer will give the buyer a completed form DST-8 (electronic version) Statement of Kansas State and Local Retail Sales Tax Paid", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0004", "state": "KS", "rule": "tax_due_date", "value": "buyer must title and register within 60 days of purchase", "statute_wording": "To avoid penalty, vehicle registration must be made within 60 days from the date of purchase.", "source_url": "https://www.ksrevenue.gov/dovtitlenew.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0005", "state": "KS", "rule": "state_rate", "value": "6.5%", "statute_wording": "there is hereby levied and there shall be collected and paid a tax at the rate of 6.5%.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0003.html", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0006", "state": "KS", "rule": "tax_rounding", "value": "cent, half up (assumed)", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0007", "state": "KS", "rule": "taxable_base", "value": "price + destination/freight + options and add-ons + dealer prep + administrative (doc) fees + warranties/service contracts - unreimbursed dealer discounts - trade-in allowance - new-car manufacturer rebate paid to the dealer", "statute_wording": "sales tax is collected on the total selling price of the vehicle whether specific items are separately stated on the invoice or not", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0008", "state": "KS", "rule": "taxable_base", "value": "statutory definition: total consideration, no deduction for the seller's costs, including costs of transportation to the seller", "statute_wording": "\"Sales or selling price\" applies to the measure subject to sales tax and means the total amount of consideration, including cash, credit, property and services, for which personal property or services are sold", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0002.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0009", "state": "KS", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0010", "state": "KS", "rule": "local_tax", "value": "yes: city, county and special-district sales taxes; dealer charges the rate at its location; buyer owes any higher rate at their address as local compensating use tax at registration", "statute_wording": "The rate of any such tax shall be equal to the difference between the aggregate rate of all local retailers' sales tax rates imposed by all local retailers sales taxing jurisdictions of the situs of such vehicle less the aggregate rate", "source_url": "https://ksrevisor.gov/statutes/chapters/ch12/012_001_0099.html", "checked_date": "2026-10-03", "effective_date": "2002-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0011", "state": "KS", "rule": "local_tax_basis", "value": "higher of (dealer location rate, buyer registration address rate); dealer collects its own rate, buyer pays the difference if the home rate is higher; no refund if the dealer rate is higher", "statute_wording": "If the sales tax rate is higher at the dealer's place of business than at the purchaser's residence, there is no additional local use tax to be paid to the County Treasurer by the purchaser when the vehicle is registered.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0012", "state": "KS", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0013", "state": "KS", "rule": "local_rate_lookup", "value": "KDOR Pub. 1700 Excel (all city, county and special-jurisdiction rates, quarterly) and EDU-96 change list; 1,074 jurisdiction codes in the 10/2026 file (749 city/county rows + 326 special districts)", "statute_wording": "Publication 1700: All city, county and special jurisdiction tax rates 10/2026 Excel", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0014", "state": "KS", "rule": "local_tax", "value": "Wichita (Sedgwick County): 7.5% = 6.5% state + 1.0% Sedgwick County + 0% city (code WICSG), unchanged on 2026-10-01", "statute_wording": "Wichita | WICSG | 0.075 | County 0.01 | City 0 | Combined Special District 0 | State Rate Non Food 0.065", "source_url": "https://www.ksrevenue.gov/pdf/pub17001026.xlsx", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0015", "state": "KS", "rule": "trade_in_credit", "value": "full, dealer sales: trade-in allowance deducted if separately stated; trade must go into dealer inventory, be titled to the buyer, and be part of the same transaction", "statute_wording": "the amount equal to the allowance given for the trade-in of property, if separately stated on the invoice, billing or similar document given to the purchaser", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0002.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0016", "state": "KS", "rule": "trade_in_cap", "value": "none (allowance limited to the taxable selling price; no dollar cap)", "statute_wording": "Maarberg Motors should allow Mr. Thomas a trade-in allowance limited to $15,000 since the value of the trade-in exceeds the value of vehicle received by Mr. Thomas.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0017", "state": "KS", "rule": "negative_equity", "value": "not taxed (inference): the gross trade-in allowance is deducted; payoff owed on the trade is not added to the taxable price", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0018", "state": "KS", "rule": "rebate_manufacturer", "value": "new vehicles: a manufacturer cash rebate paid directly to the dealer as part of the original sale is NOT taxed; a rebate paid to the buyer IS taxed; used vehicles: taxed", "statute_wording": "cash rebates granted by a manufacturer to a purchaser or lessee of a new motor vehicle if paid directly to the retailer as a result of the original sale", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0002.html", "checked_date": "2026-10-03", "effective_date": "2018-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0019", "state": "KS", "rule": "discount_dealer", "value": "unreimbursed dealer discounts and in-house rebates reduce the taxable price; third-party reimbursed discounts do not", "statute_wording": "In-house rebates or dealer discounts are not subject to sales tax.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0020", "state": "KS", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Administrative & handling fees", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0021", "state": "KS", "rule": "service_contract_taxable", "value": "yes (extended warranties, service and maintenance contracts), whether bought with the car or later; exempt for a nonresident removing the car within 10 days", "statute_wording": "The general rule is that sale of a warranty, service contract or maintenance contract for motor vehicles is subject to sales tax [K.S.A. 79-3603(r)].", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0022", "state": "KS", "rule": "gap_taxable", "value": "no, when separately stated", "statute_wording": "The following are not subject to Kansas sales tax involving the sale of a motor vehicle when separately stated on the invoice: interest, finance or carrying charge on installment purchases and Guaranteed Auto Protection (GAP) insurance.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0023", "state": "KS", "rule": "addons_taxable", "value": "yes (options, add-ons, dealer prep, undercoating, VIN etch)", "statute_wording": "Undercoating protection", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0024", "state": "KS", "rule": "destination_taxable", "value": "yes (manufacturer destination/freight is a cost of transportation to the seller)", "statute_wording": "Transportation, delivery & freight charges", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0025", "state": "KS", "rule": "gov_fees_taxable", "value": "no (title, registration and property tax are paid by the buyer to the county treasurer, not part of the dealer's selling price)", "statute_wording": "any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale or similar document given to the purchaser", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0002.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0026", "state": "KS", "rule": "title_fee", "value": "$10.00", "statute_wording": "A new certificate of title shall be issued to the buyer, upon payment of the fee of $10.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0035.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0027", "state": "KS", "rule": "registration_fee", "value": "passenger vehicle: $30 if gross weight 4,500 lb or less, $40 if over; annual; first registration prorated by month to the owner's renewal month", "statute_wording": "For those having a gross weight of 4,500 pounds or less, $30;", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0043.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0028", "state": "KS", "rule": "registration_period", "value": "12 months, staggered by first letter of last name; a new vehicle registered mid-cycle pays a prorated registration fee ($2.50 per month on the $30 fee) to the renewal month; registering in the renewal month buys 12 months", "statute_wording": "Connect the first letter of your last name with the month you purchased your vehicle", "source_url": "https://www.sedgwick.gov/tag-office/fees-and-payment/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0029", "state": "KS", "rule": "other_point_of_sale_fees", "value": "Kansas Highway Patrol staffing and training surcharge $2.00 per registration", "statute_wording": "all applicants for vehicle registration shall pay at the time of registration a nonrefundable Kansas highway patrol staffing and training surcharge in the amount of $2 for each vehicle being registered.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0176.html", "checked_date": "2026-10-03", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0030", "state": "KS", "rule": "other_point_of_sale_fees", "value": "vehicle registration surcharge (law enforcement training center) $1.25 per registration", "statute_wording": "all applicants for vehicle registration shall pay, at the time of registration, a nonrefundable surcharge in the amount of $1.25 for each vehicle being registered.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0177.html", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0031", "state": "KS", "rule": "other_point_of_sale_fees", "value": "Division of Vehicles modernization surcharge $4.00 per registration", "statute_wording": "Four dollars of each division of vehicles modernization surcharge collected and remitted to the secretary of revenue, shall be remitted to the state treasurer who shall credit such $4 to the state highway fund.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0045.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0032", "state": "KS", "rule": "other_point_of_sale_fees", "value": "60-day temporary permit: $3.00 (dealer buys it from the Division of Vehicles; may pass it on)", "statute_wording": "Any dealer may purchase from the division of vehicles sixty-day temporary registration permits, valid for 60 days at a cost of $3 each.", "source_url": "https://www.ksrevenue.gov/pdf/dlrhb-complete.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0033", "state": "KS", "rule": "county_local_fees", "value": "county service fee $5.00 on every registration or renewal (statewide)", "statute_wording": "any applicant for vehicle registration or renewal thereof for registration shall pay a service fee in the amount of $5 to the county treasurer", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0045d.html", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0034", "state": "KS", "rule": "county_local_fees", "value": "Sedgwick County facility (transaction) fee $5.00 per tag-office transaction (county option, max $5 in a county with several offices, $2.50 with one)", "statute_wording": "Facility Fee: A $5.00 fee will be applied to each transaction handled at any of the Tag Offices.", "source_url": "https://www.sedgwick.gov/tag-office/fees-and-payment/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0035", "state": "KS", "rule": "plate_fee", "value": "$0.50 reflectorized plate fee when a new plate is issued", "statute_wording": "A $.50 reflector fee will be charged for issuance of a new plate.", "source_url": "https://www.sedgwick.gov/tag-office/fees-and-payment/auto-schedule/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0036", "state": "KS", "rule": "lien_fee", "value": "$1.50 lienholder fee at the tag office when the vehicle has a lien", "statute_wording": "For any vehicle subject to a lien, the county treasurer, division or contractor shall collect from the applicant a $1.50 service fee for processing and mailing a copy of the title application to the lienholder.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0035.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0037", "state": "KS", "rule": "inspection_emissions_fee", "value": "none for a Kansas-titled vehicle; Highway Patrol VIN check $20 minimum only for a vehicle titled in another state (or rebuilt/assembled)", "statute_wording": "A charge of $20 per hour or part thereof, with a minimum charge of $20, shall be made for checks under this subsection.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0016a.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0038", "state": "KS", "rule": "ev_hybrid_fee", "value": "passenger registration fee in place of the weight fee: hybrid $70, plug-in hybrid $100, all-electric $165; all-electric motorcycle $30; light trucks <=12,000 lb: hybrid/PHEV $125, EV $200", "statute_wording": "for those motor vehicles that are all-electric vehicles, $165; and", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0043.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0039", "state": "KS", "rule": "dealer_registration_service_fee", "value": "none in statute (no Kansas fee schedule for dealer title/registration services found)", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0040", "state": "KS", "rule": "doc_fee_rule", "value": "no cap: no Kansas statute or regulation limits a dealer documentation/administrative fee", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0041", "state": "KS", "rule": "doc_fee_rule", "value": "dealer licensing act: false or misleading advertising is grounds for discipline (only general rule touching fees)", "statute_wording": "knowingly engaging in false or misleading advertising;", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_024_0010.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0042", "state": "KS", "rule": "doc_fee_amount", "value": "none set by law; $499 used as an example only", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0043", "state": "KS", "rule": "doc_fee_indexing", "value": "n/a (no cap to index)", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0044", "state": "KS", "rule": "doc_fee_disclosure", "value": "none specific found", "statute_wording": "", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0045", "state": "KS", "rule": "doc_fee_cash_credit_same", "value": "no state rule (inference: a fee charged only to credit buyers would be a finance charge, and as a prepaid finance charge it is limited to the lesser of 2% of the amount financed or $300)", "statute_wording": "For any consumer credit sale, an amount not to exceed the lesser of 2% of the amount financed or $300.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch16a/016a_002_0201.html", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0046", "state": "KS", "rule": "private_party_tax", "value": "yes: buyer pays state + local sales tax to the County Treasurer at registration (isolated or occasional sale); exempt between immediate family members", "statute_wording": "the purchaser is required to pay the sales tax due to the County Treasurer when registering the vehicle in the Kansas county in which he or she is a resident.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0047", "state": "KS", "rule": "private_party_value_basis", "value": "actual selling price on the title or bill of sale; fair market value only if the price is unknown or bears no reasonable relationship to value; FMV of a vehicle traded to the private seller is deductible", "statute_wording": "The sales or use tax base for the isolated or occasional sale of a motor vehicle or trailer is the actual selling price of the vehicle [K.S.A. 79-3603(o)].", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0048", "state": "KS", "rule": "sale_of_own_vehicle_credit", "value": "yes: if an individual sells their own used vehicle privately (instead of trading it in) and buys a vehicle of greater value within 120 days before or after, tax is due only on the difference", "statute_wording": "shall be paid on the amount of total consideration paid for the new or used vehicle purchased by such individual that exceeds the amount received by such individual from such sale of the used motor vehicle.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0097.html", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0049", "state": "KS", "rule": "out_of_state_credit", "value": "credit for sales/use tax legally paid to another state, up to the Kansas liability; buyer pays the rate difference", "statute_wording": "when a purchaser has paid state and local sales tax to another state at a rate that is less than Kansas state and local use tax rates where the vehicle is registered, the purchaser shall pay Kansas state and local use tax to the county treasurer at a rate that is equal to the difference", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0050", "state": "KS", "rule": "buying_out_of_state", "value": "Kansas resident buying from an out-of-state dealer pays Kansas compensating use tax at the rate of their residence to the County Treasurer at registration, less credit for the other state's tax", "statute_wording": "A Kansas resident who purchases a vehicle from outside of Kansas is required to pay sales tax to the County Treasurer at the rate in effect at his place of residence", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0051", "state": "KS", "rule": "new_resident", "value": "no Kansas use tax if the vehicle's first actual, substantial use (6 months or more) was outside Kansas; otherwise use tax less credit for tax paid elsewhere; Highway Patrol VIN check ($20) plus title, registration and property tax", "statute_wording": "The Department of Revenue's position is that substantial use in another state consists of a minimum of six months of use in the other state.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0052", "state": "KS", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "A seller may charge a finance charge at any rate agreed to by the parties", "source_url": "https://ksrevisor.gov/statutes/chapters/ch16a/016a_002_0201.html", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0053", "state": "KS", "rule": "max_finance_rate", "value": "dealer-arranged credit sale: any agreed rate (prepaid finance charges max lesser of 2% or $300); direct closed-end consumer loan: 36% per year", "statute_wording": "For any consumer loan incurred pursuant to closed-end credit, a lender may charge a periodic finance charge, calculated accordingly to the actuarial method, not to exceed 36% per annum.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch16a/016a_002_0401.html", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0054", "state": "KS", "rule": "used_vehicle_rule", "value": "same sales tax rules as new, except the new-car manufacturer rebate exclusion; property tax uses the vehicle's original KDOR class depreciated 15% a year", "statute_wording": "15% in 1996, and all years thereafter, of the remaining balance for each year of difference between the model year of the motor vehicle and the year for which the tax is levied", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_051_0005.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0055", "state": "KS", "rule": "personal_property_tax", "value": "motor vehicle property tax paid at each registration: KDOR class midpoint value x 0.85^age x 20% x county average levy; minimum $24 ($12 for model year 1980 and older)", "statute_wording": "by multiplying the taxable value of the motor vehicle produced under clause (3) above by the county average tax rate.", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_051_0005.html", "checked_date": "2026-10-03", "effective_date": "1996-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0056", "state": "KS", "rule": "personal_property_tax", "value": "class from KDOR's MSRP for the exact trim: value = MSRP x 0.85, classes in $2,000 steps above $20,000 (class 21 = $22,001-24,000, midpoint $23,000; class 22 = $24,001-26,000, midpoint $25,000; class 23 midpoint $27,000)", "statute_wording": "Class Codes continue up to 400 in increments of $2,000 [K.S.A. 79-5104]", "source_url": "https://www.ksrevenue.gov/pdf/PVDClassCodePage.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0057", "state": "KS", "rule": "personal_property_tax", "value": "Sedgwick County motor vehicle average levy: 0.097436 for registration years beginning in 2026; 0.096198 for 2027", "statute_wording": "Sedgwick 0.117436 0.097436", "source_url": "https://www.ksrevenue.gov/pdf/pvd2026mvlevy.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0058", "state": "KS", "rule": "property_tax_proration", "value": "tax runs from the 1st of the month after purchase to the end of the owner's registration year, 1/12 per full month; KDOR's estimator applies each month's own age (calendar year minus model year) and the levy for the year the registration year began", "statute_wording": "the amount of tax to be paid by the owner for the remainder of the tax year shall be an amount that is equal to 1/12 of the tax that would have been due upon such motor vehicle for the full registration year, multiplied by the number of full calendar months remaining", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_051_0007.html", "checked_date": "2026-10-03", "effective_date": "2022-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0059", "state": "KS", "rule": "personal_property_tax", "value": "official estimator: KDOR Vehicle Property Tax Check (VIN or make/model/year, purchase date, last-name letter, county); estimates only", "statute_wording": "Kansas Vehicle Property Tax Check - Estimates Only", "source_url": "https://mvs2.dmv.kdor.ks.gov/vehiclepropertytaxlookup/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0060", "state": "KS", "rule": "property_tax_replacement_credit", "value": "if the plate is transferred from a replaced vehicle, only the excess of the new vehicle's prorated tax over the old one's is due; refunds under $5 not paid", "statute_wording": "shall be in an amount equal to the amount by which: (1) One-twelfth of the tax that would have been due upon such replacement motor vehicle for the full registration year multiplied by the number of full calendar months remaining", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_051_0007.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0061", "state": "KS", "rule": "late_tax_penalty", "value": "registration more than 60 days after purchase is penalized; registering in a county other than residence: $1,000-$5,000 fine", "statute_wording": "Vehicle owners who attempt to register their vehicles in a county other than the one in which they reside may be subject to a fine of not less than $1,000 nor more than $5,000. [K.S.A. 8-149]", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0062", "state": "KS", "rule": "recent_change", "value": "2026-01-01: new registration fees for hybrids ($70), plug-in hybrids ($100) and EVs ($165)", "statute_wording": "for those motor vehicles that are plug-in electric hybrid vehicles, $100; and", "source_url": "https://ksrevisor.gov/statutes/chapters/ch08/008_001_0043.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0063", "state": "KS", "rule": "recent_change", "value": "2025-01-01: 120-day sale-of-own-vehicle credit (K.S.A. 79-3697); UCCC rewrite (any agreed rate on credit sales, $300 prepaid cap, 36% loans)", "statute_wording": "When a used motor vehicle is sold on or after January 1, 2025, by an individual instead of being traded in", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0097.html", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0064", "state": "KS", "rule": "recent_change", "value": "2023-07-01: separately stated delivery charges excluded from the sales price", "statute_wording": "commencing on July 1, 2023, delivery charges that are separately stated on the invoice, bill of sale or similar document given to the purchaser", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0002.html", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0065", "state": "KS", "rule": "recent_change", "value": "2026-10-01 quarterly local rates: no change for Wichita or Sedgwick County (changes in Ashland, Edgerton, Hutchinson, Overland Park CIDs)", "statute_wording": "The tax rates shown below will take effect October 1, 2026.", "source_url": "https://www.ksrevenue.gov/pdf/edu961026.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0066", "state": "KS", "rule": "upcoming_change", "value": "2027-01-01 next quarterly local rate update (then Apr 1, Jul 1, Oct 1); registration years beginning in 2027 use the 2027 levy (Sedgwick 0.096198)", "statute_wording": "Effective 10/01/2026", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0067", "state": "KS", "rule": "upcoming_change", "value": "Sedgwick County registration chart is dated 2009 and omits the 2016 surcharges; county may update it", "statute_wording": "Effective January 1, 2009", "source_url": "https://www.sedgwick.gov/tag-office/fees-and-payment/auto-schedule/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0068", "state": "KS", "rule": "contradiction", "value": "KS-1526 (Rev. 7-29-25) still lists delivery charges as taxed \"whether ... separately stated ... or not\"; statute excludes separately stated delivery charges since 2023-07-01", "statute_wording": "on and after July 1, 2023, delivery charges that are not separately stated on the invoice, bill of sale or similar document given to the purchaser", "source_url": "https://ksrevisor.gov/statutes/chapters/ch79/079_036_0002.html", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0069", "state": "KS", "rule": "contradiction", "value": "KS-1526 states the 2018 rule (rebate paid to dealer and on the bill of sale is exempt) but keeps two older examples that tax a rebate assigned to the dealer", "statute_wording": "Dealer should charge sales tax on the $26,000 with no allowance for the rebate.", "source_url": "https://www.ksrevenue.gov/pdf/pub1526.pdf", "checked_date": "2026-10-03", "effective_date": "2018-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0070", "state": "KS", "rule": "contradiction", "value": "Sedgwick County registration chart ($39.00 a year) vs statute and Johnson County ($30 + $2 + $1.25 + $4 + $5 = $42.25)", "statute_wording": "Autos- 4500 lbs or less-$39.00", "source_url": "https://www.sedgwick.gov/tag-office/fees-and-payment/auto-schedule/", "checked_date": "2026-10-03", "effective_date": "2009-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KS-0071", "state": "KS", "rule": "doc_fee_complaint", "value": "Kansas Department of Revenue, Division of Vehicles, Vehicle Dealer Licensing Bureau; P.O. Box 2369, Topeka, KS 66601-2369", "statute_wording": "This is a formal complaint to the Kansas Department of Revenue, Division of Vehicles, Vehicle Dealer Licensing Bureau.", "source_url": "https://www.kdor.ks.gov/apps/motorvehicles/motorvehicle/dealer_complaint_form", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KS-0072", "state": "KS", "rule": "personal_property_tax", "value": "KDOR's class chart (value = MSRP x 0.85): classes 1-8 are $750 wide (class 1 $0-749, midpoint $375; class 8 $5,250-5,999, midpoint $5,625); classes 9-16 $1,000 wide (class 9 $6,000-6,999, midpoint $6,500; class 16 $13,000-13,999, midpoint $13,500); classes 17-19 $2,000 wide (class 17 $14,000-15,999, midpoint $15,000; class 19 $18,000-19,999); class 20 $20,000-22,000, midpoint $21,000; then $2,000 classes whose upper limit is an even thousand (class 21 $22,001-24,000, midpoint $23,000; class 22 $24,001-26,000, midpoint $25,000), up to class 400", "statute_wording": "Class Codes continue up to 400 in increments of $2,000", "source_url": "https://www.ksrevenue.gov/pdf/PVDClassCodePage.pdf", "checked_date": "2026-10-20", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0001", "state": "KY", "rule": "tax_local_name", "value": "Motor Vehicle Usage Tax (MVUT)", "statute_wording": "Motor Vehicle Usage Tax is a tax on the privilege of using a motor vehicle upon the public highways of Kentucky", "source_url": "https://revenue.ky.gov/Property/Motor-Vehicles/Pages/Motor-Vehicle-Usage-Tax.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0002", "state": "KY", "rule": "tax_type", "value": "one-time usage tax at titling/registration", "statute_wording": "A tax levied upon its retail price at the rate of six percent (6%) shall be paid on the use in this state of every motor vehicle", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44482", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0003", "state": "KY", "rule": "tax_collected_by", "value": "county clerk of the buyer's county, at title/registration", "statute_wording": "The tax shall be collected by the county clerk or other officer with whom the vehicle is required to be titled or registered", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44482", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0004", "state": "KY", "rule": "tax_collected_by", "value": "dealers optional collectors", "statute_wording": "Dealers are not required by statute to collect MVUT . If a dealer chooses to collect and pay MVUT on behalf of the buyer, they should remit the amount of MVUT collected from the customer.", "source_url": "https://revenue.ky.gov/ClerkNetwork/Documents/Motor%20Vehicle%20Usage%20Tax%20(2025).pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0005", "state": "KY", "rule": "state_rate", "value": "6.00%", "statute_wording": "A tax levied upon its retail price at the rate of six percent (6%)", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44482", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0006", "state": "KY", "rule": "min_max_tax", "value": "minimum $6; no maximum", "statute_wording": "the tax shall not be less than six dollars ($6) upon titling or first registration of a motor vehicle in this state", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44482", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0007", "state": "KY", "rule": "taxable_base", "value": "new: total consideration given less trade-in allowance (notarized affidavit); 90% of MSRP only if no affidavit", "statute_wording": "the retail price shall be determined by reducing the amount of total consideration given by the trade-in allowance of any motor vehicle traded in by the buyer", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44483", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0008", "state": "KY", "rule": "taxable_base", "value": "fallback with no affidavit: 90% of MSRP incl. options and transportation", "statute_wording": "Ninety percent (90%) of the manufacturer's suggested retail price of the vehicle with all equipment and accessories, standard and optional, and transportation charges", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44483", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0009", "state": "KY", "rule": "taxable_base", "value": "total consideration given (definition)", "statute_wording": "\"Total consideration given\" means the amount given, valued in money, whether received in money or otherwise, at the time of purchase or at a later date, including consideration given for all equipment and accessories, standard and optional.", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0010", "state": "KY", "rule": "taxable_base", "value": "used: total consideration less trade-in, floor 50% of book trade-in difference", "statute_wording": "the retail price established by the notarized affidavit shall not be less than fifty percent (50%) of the difference between the trade-in value, as established by the reference manual", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0011", "state": "KY", "rule": "tax_rounding", "value": "not published; cent half-up used", "statute_wording": "", "source_url": "https://revenue.ky.gov/ClerkNetwork/Documents/Motor%20Vehicle%20Usage%20Tax%20(2025).pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0012", "state": "KY", "rule": "local_tax", "value": "none", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44482", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0013", "state": "KY", "rule": "local_tax_basis", "value": "n/a (property tax follows the buyer's taxing district)", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28283", "checked_date": "2026-10-03", "effective_date": "2005-06-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0014", "state": "KY", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44482", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0015", "state": "KY", "rule": "local_rate_lookup", "value": "DOR 2026 MOTAX Rate Book (Excel and PDF), 120 counties, ~1,400 district rates", "statute_wording": "All tax rates are expressed in terms of cents per $100 of the taxable value of properties subject to taxation.", "source_url": "https://revenue.ky.gov/News/Publications/Motor%20Vehicle%20Tax%20Rate%20Books/2026%20MOTAX%20Rate%20Book.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0016", "state": "KY", "rule": "trade_in_credit", "value": "full, new and used, dealer and private", "statute_wording": "As of July 1, 2014, trade in allowance is granted for tax purposes when purchasing new vehicles.", "source_url": "https://revenue.ky.gov/Property/Motor-Vehicles/Pages/Motor-Vehicle-Usage-Tax.aspx", "checked_date": "2026-10-03", "effective_date": "2014-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0017", "state": "KY", "rule": "trade_in_credit", "value": "contradiction: Logan County Clerk page says used only, both cars KY-registered", "statute_wording": "Trade- in allowance applies to used vehicles only and both the vehicle being purchased and the vehicle being traded must be previously registered in Kentucky.", "source_url": "https://logancountyclerk.ky.gov/?p=436", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0018", "state": "KY", "rule": "trade_in_cap", "value": "none", "statute_wording": "There is no statutory limit to the number of trades allowed.", "source_url": "https://revenue.ky.gov/ClerkNetwork/Documents/Motor%20Vehicle%20Usage%20Tax%20(2025).pdf", "checked_date": "2026-10-03", "effective_date": "2014-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0019", "state": "KY", "rule": "negative_equity", "value": "not taxed and not subtracted (inference)", "statute_wording": "\"Trade-in allowance\" means: (a) The value assigned by the seller of a motor vehicle to a motor vehicle registered to the purchaser and offered in trade", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0020", "state": "KY", "rule": "rebate_manufacturer", "value": "lowers the tax (new and used) when applied at purchase", "statute_wording": "\"Total consideration given\" shall not include: (a) Any amount allowed as a manufacturer or dealer rebate if the rebate is provided at the time of purchase and is applied to the purchase", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0021", "state": "KY", "rule": "discount_dealer", "value": "lowers the tax", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0022", "state": "KY", "rule": "doc_fee_taxable", "value": "yes (inference)", "statute_wording": "\"Total consideration given\" means the amount given, valued in money ... at the time of purchase", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0023", "state": "KY", "rule": "service_contract_taxable", "value": "no", "statute_wording": "\"Total consideration given\" shall not include: ... (c) The value of any items that are not equipment or accessories including but not limited to extended warranties, service contracts", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0024", "state": "KY", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "It does not include the value of any rebates, service contracts, extended warranties, finance charges, etc.", "source_url": "https://edmonsoncountyclerk.ky.gov/wp-content/uploads/2022/10/71A100-4-16.pdf", "checked_date": "2026-10-03", "effective_date": "2016-04-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0025", "state": "KY", "rule": "addons_taxable", "value": "yes (equipment and accessories)", "statute_wording": "including consideration given for all equipment and accessories, standard and optional", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0026", "state": "KY", "rule": "destination_taxable", "value": "yes", "statute_wording": "90% of Manufacturer's Suggested Retail Price (including all standard and optional equipment, and transportation charges)", "source_url": "https://revenue.ky.gov/Property/Motor-Vehicles/Pages/Motor-Vehicle-Usage-Tax.aspx", "checked_date": "2026-10-03", "effective_date": "2014-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0027", "state": "KY", "rule": "gov_fees_taxable", "value": "no (inference)", "statute_wording": "A county clerk or other officer shall not title, register or issue any license tags ... unless the owner or his agent pays the tax ... in addition to any title, registration, or license fees.", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44482", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0028", "state": "KY", "rule": "title_fee", "value": "$9.00 ($6 clerk + $3 Transportation Cabinet)", "statute_wording": "Each application for a certificate of title shall be nine dollars ($9), of which the county clerk shall retain six dollars ($6) and the Transportation Cabinet shall receive three dollars ($3).", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57802", "checked_date": "2026-10-03", "effective_date": "2026-07-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0029", "state": "KY", "rule": "title_fee", "value": "from 2027-01-01: set by KYTC regulation (amount not yet published)", "statute_wording": "There shall be paid for issuing and processing title documents required by this chapter fees established by the cabinet by administrative regulation under KRS 186.017", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58266", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0030", "state": "KY", "rule": "registration_fee", "value": "$11.50 state annual fee (passenger car)", "statute_wording": "The annual registration fee shall be eleven dollars and fifty cents ($11.50) for: (a) Motor vehicles, including pickup trucks and passenger vans", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56307", "checked_date": "2026-10-03", "effective_date": "2025-06-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0031", "state": "KY", "rule": "registration_fee", "value": "$6.00 county clerk registration fee ($9 if the registration exceeds 12 months)", "statute_wording": "for services performed, the owner shall pay the county clerk the sum of six dollars ($6) for each registration, or if the registration exceeds a twelve (12) month period, the clerk shall receive a fee of nine dollars ($9).", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56142", "checked_date": "2026-10-03", "effective_date": "2025-06-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0032", "state": "KY", "rule": "registration_fee", "value": "$3.00 additional registration fee (AVIS/clerk technology)", "statute_wording": "an additional three dollars ($3) per registration shall be collected at the time of registration.", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56142", "checked_date": "2026-10-03", "effective_date": "2025-06-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0033", "state": "KY", "rule": "registration_fee", "value": "$21.00 total standard plate registration in Louisville", "statute_wording": "Motor Vehicle Standard Plate Registration Renewal: $21", "source_url": "https://www.jeffersoncountyclerk.org/Motor-Vehicle-and-Boat/Motor-Vehicle-Fees", "checked_date": "2026-10-03", "effective_date": "2026-07-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0034", "state": "KY", "rule": "plate_fee", "value": "$0.50 reflectorized plate fee; no separate standard plate charge", "statute_wording": "The Transportation Cabinet shall provide for the issuance of reflectorized plates for all motor vehicles, and shall collect a fee, in addition to the fee set out in KRS Chapter 186 and KRS 281.631, of fifty cents ($0.50).", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58177", "checked_date": "2026-10-03", "effective_date": "2026-07-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0035", "state": "KY", "rule": "lien_fee", "value": "$22.00 charged by the Jefferson County Clerk", "statute_wording": "Lien Filing Fee: $22", "source_url": "https://www.jeffersoncountyclerk.org/Motor-Vehicle-and-Boat/Motor-Vehicle-Fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0036", "state": "KY", "rule": "lien_fee", "value": "$12.00 in statute for noting a security interest", "statute_wording": "For noting an initial or continuation security interest on a certificate of title pursuant to KRS Chapter 186A ....$12.00", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57720", "checked_date": "2026-10-03", "effective_date": "2026-07-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0037", "state": "KY", "rule": "county_local_fees", "value": "none at purchase beyond clerk fees; notary $2 if the clerk notarizes", "statute_wording": "There is a $2.00 fee per notarization provided by a county clerk.", "source_url": "https://www.jeffersoncountyclerk.org/Motor-Vehicle-and-Boat/Motor-Vehicle-Fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0038", "state": "KY", "rule": "inspection_emissions_fee", "value": "none for a Kentucky dealer sale; sheriff VIN inspection only for out-of-state vehicles", "statute_wording": "the owner of every vehicle brought into this state and required to be titled in this state shall, before submitting his or her application for title to the county clerk, have the vehicle ... inspected by a certified inspector", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56308", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0039", "state": "KY", "rule": "other_point_of_sale_fees", "value": "none; the $2 new tire fee does not apply to tires on a new vehicle", "statute_wording": "tires placed on motor vehicles prior to the original sale of that vehicle are exempt from the fee.", "source_url": "https://revenue.ky.gov/Business/Motor-Vehicle-Tire-Fee/Pages/default.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0040", "state": "KY", "rule": "ev_hybrid_fee", "value": "EV and plug-in hybrid: $120 a year base, indexed; not for the gasoline Tucson", "statute_wording": "The electric vehicle ownership fees shall be: (a) One hundred twenty dollars ($120) for electric vehicles", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55787", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0041", "state": "KY", "rule": "registration_period", "value": "one year, expiring at the end of the owner's birth month", "statute_wording": "all motor vehicles ... first registered, or for which the registration is renewed, shall be placed in a system of year-round registration based upon the birth date of the owner", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57811", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0042", "state": "KY", "rule": "dealer_registration_service_fee", "value": "none in law; a doc fee may cover it", "statute_wording": "The cash sale price may include: ... (d) Any processing fee", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45040", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0043", "state": "KY", "rule": "doc_fee_rule", "value": "no cap; no statute sets an amount", "statute_wording": "The cash sale price may include: ... (d) Any processing fee", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45040", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0044", "state": "KY", "rule": "doc_fee_amount", "value": "none set; $499 used as an example", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45040", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0045", "state": "KY", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45040", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0046", "state": "KY", "rule": "doc_fee_disclosure", "value": "no doc-fee-specific disclosure; advertised price must include all required charges (inference)", "statute_wording": "The stated price shall include all charges that the customer is required to pay for the vehicle, including freight or destination charges, dealer preparation, dealer handling, additional dealer profit, additional dealer margin", "source_url": "https://apps.legislature.ky.gov/law/kar/titles/605/001/191/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0047", "state": "KY", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45040", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0048", "state": "KY", "rule": "private_party_tax", "value": "6% usage tax, paid by the buyer at the county clerk", "statute_wording": "Selling price as attested to in completed and notarized Affidavit of Total Consideration Given for a Motor Vehicle - Form 71A100", "source_url": "https://revenue.ky.gov/Property/Motor-Vehicles/Pages/Motor-Vehicle-Usage-Tax.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0049", "state": "KY", "rule": "private_party_value_basis", "value": "price on notarized affidavit, floor 50% of guide trade-in difference; no affidavit = average retail", "statute_wording": "retail price shall be the average retail value as listed in the appropriate automotive reference manual", "source_url": "https://apps.legislature.ky.gov/law/kar/titles/103/044/060/REG/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0050", "state": "KY", "rule": "sale_of_own_vehicle_credit", "value": "none", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0051", "state": "KY", "rule": "out_of_state_credit", "value": "credit for tax paid to another state that gives Kentucky reciprocal credit", "statute_wording": "the person shall be entitled to receive a credit against the tax imposed by this section equal to the amount of tax paid to the other state. A credit shall not be given ... if that state does not grant similar credit", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44482", "checked_date": "2026-10-03", "effective_date": "2015-06-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0052", "state": "KY", "rule": "buying_out_of_state", "value": "KY resident titles in home county; 6% on total consideration per notarized VTR affidavit, or average retail; trade-in allowed", "statute_wording": "On any vehicles purchased out of state the \"retail price\" is based on the total consideration given (the Total Consideration Statement on VTR form must be completed and VTR signed by out of state dealer or individual and must be notarized) or average retail value", "source_url": "https://laruecountyclerk.ky.gov/?p=390", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0053", "state": "KY", "rule": "new_resident", "value": "6% of the reference-manual trade-in value, less credit for tax paid elsewhere", "statute_wording": "\"Retail price\" for used motor vehicles being titled or registered by a new resident for the first time in Kentucky whose values appear in the reference manual means the trade-in value given in the reference manual", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0054", "state": "KY", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40508", "checked_date": "2026-10-03", "effective_date": "2012-07-12", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0055", "state": "KY", "rule": "max_finance_rate", "value": "add-on caps by vehicle class: $11 / $13 / $15 per $100 per year (about 18.8% / 21.8% / 24.7% APR on 60 months)", "statute_wording": "Class 1. Any new or used motor vehicle designated by the manufacturer by a year model not earlier than the year in which the sale is made -- eleven dollars ($11) per one hundred dollars ($100) of principal balance", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40508", "checked_date": "2026-10-03", "effective_date": "2012-07-12", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0056", "state": "KY", "rule": "used_vehicle_rule", "value": "used = previously registered anywhere; 50% floor; trade-in allowed", "statute_wording": "\"Used motor vehicle\" means a motor vehicle which has been previously registered in any state or country", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53526", "checked_date": "2026-10-03", "effective_date": "2023-03-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0057", "state": "KY", "rule": "property_tax", "value": "yearly ad valorem tax, owner on January 1, billed at registration renewal; first bill in 2027", "statute_wording": "The person who owns a motor vehicle on January 1st of the year is responsible for paying the property taxes for that vehicle for the year.", "source_url": "https://revenue.ky.gov/Property/Motor-Vehicles/Pages/Motor-Vehicle-Property-Tax.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0058", "state": "KY", "rule": "property_tax", "value": "valuation: average trade-in value from the prescribed manual", "statute_wording": "The standard value of motor vehicles shall be the average trade-in value, not the rough or clean trade-in values, prescribed by the valuation manual.", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52053", "checked_date": "2026-10-03", "effective_date": "2022-03-10", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0059", "state": "KY", "rule": "property_tax", "value": "Louisville (Urban Services District) 2026: 120.1 cents per $100 = state 45 + county general 16.6 + JCPS 58.5", "statute_wording": "The state tax rate for non-historic vehicles is 45 cents per $100 of value.", "source_url": "https://revenue.ky.gov/News/Publications/Motor%20Vehicle%20Tax%20Rate%20Books/2026%20MOTAX%20Rate%20Book.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0060", "state": "KY", "rule": "vehicle_license_fee", "value": "none", "statute_wording": "", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56307", "checked_date": "2026-10-03", "effective_date": "2025-06-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0061", "state": "KY", "rule": "tax_due_date", "value": "within 15 days of purchase, at title/registration", "statute_wording": "a person who purchases a motor vehicle, or brings a motor vehicle into the Commonwealth from another state shall make application for registration within fifteen (15) days.", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57804", "checked_date": "2026-10-03", "effective_date": "2026-07-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0062", "state": "KY", "rule": "recent_change", "value": "2026 SB 110 (Ky. Acts ch. 135): fee statutes reorganized 2026-07-15; KYTC to set title/registration fees by regulation from 2027-01-01", "statute_wording": "The Transportation Cabinet shall promulgate administrative regulations in accordance with KRS Chapter 13A to establish fees to be paid to the cabinet and county clerks", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57801", "checked_date": "2026-10-03", "effective_date": "2026-07-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0063", "state": "KY", "rule": "upcoming_change", "value": "2027-01-01: title, clerk registration and additional registration fees move from statute to KYTC regulation (amounts unknown)", "statute_wording": "for services performed, the owner shall pay the county clerk the fee established by the cabinet by administrative regulation under KRS 186.017.", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58258", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0064", "state": "KY", "rule": "upcoming_change", "value": "103 KAR 44:060 amendment filed 2026-06-02 (J.D. Power manuals named; hearing 2026-08-26)", "statute_wording": "This regulation updates the automotive valuation manuals used for motor vehicle usage tax purposes to those issued by JD Power Valuation Services.", "source_url": "https://apps.legislature.ky.gov/law/kar/titles/103/044/060/REG/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0065", "state": "KY", "rule": "upcoming_change", "value": "2027-01-01: retail installment contracts must comply with new vehicle financial protection product law", "statute_wording": "Comply with KRS 367.701 to 367.709", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58238", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0066", "state": "KY", "rule": "upcoming_change", "value": "2028-01-01: minor edits to KRS 138.470 exemptions (adds transfers under KRS 186A.037) and 132.485", "statute_wording": "There is expressly exempted from the tax imposed by KRS 138.460:", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58331", "checked_date": "2026-10-03", "effective_date": "2028-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0067", "state": "KY", "rule": "late_tax_penalty", "value": "buyer liable for additional tax, penalty and interest if the affidavit is incomplete", "statute_wording": "Buyer(s) will be liable for any additional tax, plus applicable penalty and interest.", "source_url": "https://edmonsoncountyclerk.ky.gov/wp-content/uploads/2022/10/71A100-4-16.pdf", "checked_date": "2026-10-03", "effective_date": "2016-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0068", "state": "KY", "rule": "family_transfer_exemption", "value": "exempt: spouse, parent/child, stepparent/stepchild, grandparent/grandchild", "statute_wording": "Motor vehicles titled in Kentucky on or after July 1, 2005, or previously registered in Kentucky, transferred between husband and wife, parent and child, stepparent and stepchild, or grandparent and grandchild", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51763", "checked_date": "2026-10-03", "effective_date": "2021-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "KY-0069", "state": "KY", "rule": "registration_proration", "value": "first registration from the month registered (counted whole) to the end of the owner's next birth month; fees prorated in twelfths of the annual fee", "statute_wording": "Fees which must be prorated in carrying out the intent of this section shall be prorated on the basis of twelfths of the annual registration fee. Any vehicle or manufactured home which is registered at any time during a month shall pay the fee required for that whole month plus any additional months of registration purchased", "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57811", "checked_date": "2026-10-13", "effective_date": "2026-07-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "KY-0070", "state": "KY", "rule": "doc_fee_complaint", "value": "Kentucky Motor Vehicle Commission; 200 Mero Street, 3rd Floor West, Frankfort, KY 40622", "statute_wording": "Type or print neatly and submit to the Motor Vehicle Commission at the above address.", "source_url": "https://transportation.ky.gov/Organizational-Resources/Forms/TC%2098-5.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0001", "state": "LA", "rule": "tax_local_name", "value": "state and local sales tax on vehicles (use tax if bought outside Louisiana)", "statute_wording": "The tax imposed by R.S. 47:302(A) and (D) on the sale or use of any motor vehicle ... shall be collected as provided in this Subsection.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101870", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0002", "state": "LA", "rule": "tax_type", "value": "sales_tax (state + parish/municipal), collected at titling", "statute_wording": "Sales Tax ... imposed on the sale of any motor vehicle", "source_url": "https://public.powerdms.com/ladpsc/documents/380920", "checked_date": "2026-10-03", "effective_date": "1986-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0003", "state": "LA", "rule": "tax_collected_by", "value": "OMV (vehicle commissioner) as agent of LDR and of the local collectors; dealer collects from buyer at signing and remits with the title file", "statute_wording": "shall be paid to the vehicle commissioner as the agent of the collector of revenue at the time of application for a certificate of title or vehicle registration license", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101870", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0004", "state": "LA", "rule": "tax_collected_by", "value": "title/registration not issued until tax paid", "statute_wording": "Title and/or registration will not be issued until applicable taxes are paid.", "source_url": "https://public.powerdms.com/ladpsc/documents/380920", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0005", "state": "LA", "rule": "tax_due_date", "value": "40 days after sale (dealer may get to 10 days after receiving a trade-in title, max day 90)", "statute_wording": "Sales tax on vehicle sales, not including mobile homes, is due by the 40th day following the date of sale, to avoid penalty and interest.", "source_url": "https://public.powerdms.com/ladpsc/documents/371017", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0006", "state": "LA", "rule": "late_tax_penalty", "value": "5% of tax per 30 days, max 25%; interest 1.25%/month state, 1%/month local (sales on/after 2023-01-01)", "statute_wording": "Penalty accrues at the rate of 5% of the tax for each thirty (30) days that the tax is delinquent for both state and parish/municipality taxes due.", "source_url": "https://public.powerdms.com/ladpsc/documents/371017", "checked_date": "2026-10-03", "effective_date": "2023-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0007", "state": "LA", "rule": "vendor_compensation", "value": "dealer keeps 0.935% of state tax if remitted on time (buyer unaffected)", "statute_wording": "Each dealer shall be allowed a reduction of 0.935% of the amount of tax due provided the payment is remitted timely.", "source_url": "https://public.powerdms.com/ladpsc/documents/380922", "checked_date": "2026-10-03", "effective_date": "2013-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0008", "state": "LA", "rule": "state_rate", "value": "5.00% (2025-01-01 through 2029-12-31)", "statute_wording": "beginning on January 1, 2025, the Louisiana state sales tax rate is 5%.", "source_url": "https://dam.ldr.la.gov/lawspolicies/RIB%2025-007%20-%20State%20Sales%20Tax%20Rate.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0009", "state": "LA", "rule": "state_rate", "value": "47:321.1 temporary 0.55% add-on that makes 5%", "statute_wording": "Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the sales price", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=1017779", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0010", "state": "LA", "rule": "taxable_base", "value": "price incl. destination, dealer-installed accessories and (inferred) doc fee; minus trade-in; minus manufacturer/dealer rebate on NEW vehicles", "statute_wording": "\"Sales price\" means the total amount for which tangible personal property or digital products are sold, less the market value of any article traded in", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101815", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0011", "state": "LA", "rule": "taxable_base", "value": "OMV taxes price plus taxable invoice items", "statute_wording": "Sales/Use tax will be assessed on the sale price of the vehicle, in addition to the applicable, taxable items listed on the dealer invoice or bill of sale.", "source_url": "https://public.powerdms.com/ladpsc/documents/380920", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0012", "state": "LA", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101870", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0013", "state": "LA", "rule": "tax_rounding", "value": "UNVERIFIED: cent half-up per line (state and local computed separately)", "statute_wording": "", "source_url": "https://public.powerdms.com/ladpsc/documents/380922", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0014", "state": "LA", "rule": "local_tax", "value": "Orleans Parish: 5.00% (all of New Orleans except the former French Quarter EDD add-on); combined with state = 10.00%", "statute_wording": "", "source_url": "https://taxes.mfn.dps.la.gov/data.json", "checked_date": "2026-10-03", "effective_date": "1985-06-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0015", "state": "LA", "rule": "local_tax_basis", "value": "buyer_address (domicile / principal residence); business vehicles by business location", "statute_wording": "In the political subdivision of the principal residence of the purchaser if the vehicle is purchased for private use.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101870", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0016", "state": "LA", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101870", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0017", "state": "LA", "rule": "local_rate_lookup", "value": "OMV Parish & Municipality Tax Table: machine-readable JSON, 64 parishes, 469 domicile codes, dated rate history per jurisdiction", "statute_wording": "Parish & Municipality Tax Table", "source_url": "https://taxes.mfn.dps.la.gov/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0018", "state": "LA", "rule": "county_local_fees", "value": "none found for Orleans Parish", "statute_wording": "", "source_url": "https://expresslane.la.gov/omv/vehicles/vehicle-registration-title-plate-fees/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0019", "state": "LA", "rule": "trade_in_credit", "value": "full (dealer purchases; trade titled to buyer or spouse)", "statute_wording": "The credit allowed for trade-in cannot exceed the sales price of the vehicle being purchased.", "source_url": "https://public.powerdms.com/LADPSC/documents/1063751", "checked_date": "2026-10-03", "effective_date": "1986-10-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0020", "state": "LA", "rule": "trade_in_credit", "value": "statute: market value of the article traded in", "statute_wording": "less the market value of any article traded in", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101815", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0021", "state": "LA", "rule": "trade_in_cap", "value": "none (only: credit cannot exceed the price of the vehicle bought)", "statute_wording": "The credit allowed for trade-in cannot exceed the sales price of the vehicle being purchased.", "source_url": "https://public.powerdms.com/LADPSC/documents/1063751", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0022", "state": "LA", "rule": "negative_equity", "value": "not taxed; adds to the loan (inference)", "statute_wording": "The sales tax due to the State of Louisiana shall be assessed on the gross sales price of the \"new\" vehicle in the case of a sale less the established trade-in credit.", "source_url": "https://public.powerdms.com/LADPSC/documents/1063751", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0023", "state": "LA", "rule": "rebate_manufacturer", "value": "new vehicles: lowers the taxable price; used: no", "statute_wording": "The term \"sales price\" shall not include any amount designated as a cash discount or a rebate by the vendor or manufacturer of any new vehicle subject to the motor vehicle license tax.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101815", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0024", "state": "LA", "rule": "discount_dealer", "value": "not taxed (taxed on the discounted price)", "statute_wording": "provided that cash discounts allowed and taken on sales shall not be included.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101815", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0025", "state": "LA", "rule": "doc_fee_taxable", "value": "yes (inferred; UNVERIFIED as a stated rule)", "statute_wording": "includes the cost of materials used, labor or service costs, including service costs for installation, and transportation charges", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101815", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0026", "state": "LA", "rule": "service_contract_taxable", "value": "third-party/manufacturer contract: no; dealer-obligor repair contract: yes", "statute_wording": "the sale of the agreement is considered the same as an insurance policy and is not taxable at the time of its sale.", "source_url": "https://dam.ldr.la.gov/publications/tt(07_02).pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0027", "state": "LA", "rule": "gap_taxable", "value": "no (inferred)", "statute_wording": "", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101815", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0028", "state": "LA", "rule": "addons_taxable", "value": "yes (dealer-installed accessories in the price)", "statute_wording": "All labor parts, accessories, and other equipment which are attached to the vehicle at the time of sale and which are included in the sale price are to be considered a part of the vehicle.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101870", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0029", "state": "LA", "rule": "destination_taxable", "value": "yes", "statute_wording": "includes the cost of materials used, labor or service costs, including service costs for installation, and transportation charges", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101815", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0030", "state": "LA", "rule": "gov_fees_taxable", "value": "no (inferred)", "statute_wording": "", "source_url": "https://public.powerdms.com/ladpsc/documents/380920", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0031", "state": "LA", "rule": "title_fee", "value": "$68.50", "statute_wording": "Each certificate of title-- sixty-eight dollars and fifty cents.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=88544", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0032", "state": "LA", "rule": "handling_fee", "value": "$8.00 per title/registration transaction", "statute_wording": "a handling charge of eight dollars for vehicle titling and registration", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=88395", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0033", "state": "LA", "rule": "registration_fee", "value": "private passenger (incl. SUVs): $10/yr on first $10,000 of value + $1 per $1,000 above, rounded; paid 2 years in advance", "statute_wording": "the annual license tax shall be the base tax of ten dollars plus an additional tax of one dollar per each one thousand dollars of actual value above ten thousand dollars.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=102143", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0034", "state": "LA", "rule": "registration_value_basis", "value": "higher of invoice gross price (with dealer prep fee; before trade, discount, rebate) or NADA full loan value", "statute_wording": "Bill of sale or invoice gross sales price which includes dealer preparation fee and dealer ad-valorem fee. Do not subtract trade-in, discount, rebate, etc.", "source_url": "https://public.powerdms.com/ladpsc/documents/366583", "checked_date": "2026-10-03", "effective_date": "1990-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0035", "state": "LA", "rule": "registration_fee", "value": "SUV is a passenger vehicle for plates", "statute_wording": "A vehicle registered to private individuals as a private passenger vehicle that will be issued a license plate based on the actual value of the vehicle", "source_url": "https://public.powerdms.com/ladpsc/documents/366608", "checked_date": "2026-10-03", "effective_date": "1985-09-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0036", "state": "LA", "rule": "registration_period", "value": "2 years (private automobile plates)", "statute_wording": "All automobile plates will be valid for two (2) years ONLY.", "source_url": "https://public.powerdms.com/ladpsc/documents/366583", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0037", "state": "LA", "rule": "plate_fee", "value": "none separate (plate included in the license tax); new metal plate on every ownership change", "statute_wording": "Private auto license plates are not transferable between owners. New metal plates are issued when the vehicle is transferred.", "source_url": "https://public.powerdms.com/ladpsc/documents/366583", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0038", "state": "LA", "rule": "lien_fee", "value": "$10.00 (security agreement / retail installment contract); $15.00 if a UCC-1 is filed", "statute_wording": "$10.00 lien fee, when any other lien instrument (including an out of state title) is submitted", "source_url": "https://public.powerdms.com/ladpsc/documents/369178", "checked_date": "2026-10-03", "effective_date": "1990-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0039", "state": "LA", "rule": "lien_fee", "value": "statutory basis", "statute_wording": "Each notation of a security interest, whether a chattel mortgage, other security agreement, or other financing statement evidencing such security interest is filed, on a vehicle certificate of title--five dollars.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=88544", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0040", "state": "LA", "rule": "inspection_emissions_fee", "value": "$10 per year of sticker validity (1- or 2-year sticker); no emissions test in Orleans", "statute_wording": "for each year of validity of the certificate issued, a charge or fee of ten dollars shall be charged", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=88053", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0041", "state": "LA", "rule": "ev_hybrid_fee", "value": "EV $110/yr; hybrid $60/yr road usage fee (gas Tucson: $0)", "statute_wording": "There is hereby levied a road usage fee of one hundred ten dollars per year on each electric vehicle", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=1294995", "checked_date": "2026-10-03", "effective_date": "2023-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0042", "state": "LA", "rule": "ev_hybrid_fee", "value": "OMV bills it yearly in arrears by notice (April/May), prorated by month", "statute_wording": "Notices are mailed on April 1 and May 1 of each year by the Office of Motor Vehicles to identified owners in batches based on the date acquired.", "source_url": "https://public.powerdms.com/LADPSC/documents/1627850", "checked_date": "2026-10-03", "effective_date": "2026-04-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0043", "state": "LA", "rule": "other_point_of_sale_fees", "value": "none besides title, handling, license tax, lien; optional dealer charges: notary <= $15, convenience charge <= $23, ELT fees", "statute_wording": "Under no circumstances may the amount of notary fees charged in a single transaction exceed fifteen dollars in the aggregate.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106286", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0044", "state": "LA", "rule": "other_point_of_sale_fees", "value": "waste tire fee up to $2.25 per passenger tire (UNVERIFIED whether charged on tires of a new vehicle)", "statute_wording": "Two dollars and twenty-five cents per passenger/light truck/small farm service tire.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=87431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0045", "state": "LA", "rule": "dealer_registration_service_fee", "value": "convenience charge up to $23 per transaction (public tag agent or the selling dealer); optional", "statute_wording": "The convenience charge shall not exceed twenty-three dollars per authorized transaction.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=102336", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0046", "state": "LA", "rule": "personal_property_tax", "value": "none at purchase; no annual vehicle property tax found", "statute_wording": "", "source_url": "https://dam.ldr.la.gov/taxforms/20164-6-20.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0047", "state": "LA", "rule": "doc_fee_rule", "value": "cap (statutory maximum, CPI-indexed)", "statute_wording": "The base maximum amount permitted to be charged shall be four hundred twenty-five dollars.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106286", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0048", "state": "LA", "rule": "doc_fee_amount", "value": "$436 for calendar year 2026", "statute_wording": "Effective immediately, for calendar year 2026, the adjusted maximum Documentary Fee authorized by La. R.S. 6:969.18 (A) (2) is $436.", "source_url": "https://www.lmvc.la.gov/wp-content/uploads/2026/01/Bulletin-2026-001-Maximum-Documentary-Fee-for-2026-Calendar-Year.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0049", "state": "LA", "rule": "doc_fee_amount", "value": "CPI-U check (BLS annual averages)", "statute_wording": "", "source_url": "https://api.bls.gov/publicAPI/v2/timeseries/data/CUUR0000SA0", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0050", "state": "LA", "rule": "doc_fee_indexing", "value": "yearly from 2026-01-01: lesser of $425 x CPI-U(prior year avg)/CPI-U(2024 avg) or prior cap x 1.03; no change if CPI falls; round to whole dollar (50 cents up)", "statute_wording": "Beginning January 1, 2026, the base maximum fee shall be adjusted annually to equal the lesser of the following:", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106286", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0051", "state": "LA", "rule": "doc_fee_disclosure", "value": "written disclosure on bill of sale / buyer's order / contract with fixed statutory wording", "statute_wording": "This fee is authorized by R.S. 6:969.18(A)(2). It is not a mandatory state fee.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106286", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0052", "state": "LA", "rule": "doc_fee_cash_credit_same", "value": "cap applies to cash and credit sales alike; no rule found requiring the same amount", "statute_wording": "may, in connection with any retail sale, including but not limited to a retail installment transaction, charge a fee", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106286", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0053", "state": "LA", "rule": "private_party_tax", "value": "yes: state 5% + buyer's local rate on the selling price, paid by buyer at OMV or a public tag agent", "statute_wording": "Isolated or occasional sales of vehicles shall be subject to the tax.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101870", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0054", "state": "LA", "rule": "private_party_value_basis", "value": "selling price on the bill of sale (no book-value floor found)", "statute_wording": "Sales tax must be collected on all transfers of motor vehicles based on the selling price, as shown on the title, bill of sale, or dealer invoice.", "source_url": "https://public.powerdms.com/ladpsc/documents/380920", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0055", "state": "LA", "rule": "out_of_state_credit", "value": "credit for other state's sales/use tax, rate-to-rate, only if that state reciprocates; state and local credits applied together", "statute_wording": "allowed credit against the state and local use taxes imposed in Louisiana for the full rate of sales or use tax paid in the other state.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101870", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0056", "state": "LA", "rule": "buying_out_of_state", "value": "Louisiana resident buying elsewhere: pays LA state + domicile local use tax at OMV, minus reciprocal credit", "statute_wording": "Sales tax on motor vehicles purchased outside of Louisiana for use in Louisiana are payable by the 30th day after the vehicle first enters Louisiana.", "source_url": "https://dam.ldr.la.gov/taxforms/20164-6-20.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0057", "state": "LA", "rule": "new_resident", "value": "state + local use tax capped at $90 total if previously registered to the new resident elsewhere, personal use, registered within 90 days", "statute_wording": "the state and local use taxes levied on motor vehicles brought into this state by a new resident shall not exceed ninety dollars", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101816", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0058", "state": "LA", "rule": "max_finance_rate", "value": "dealer credit sale: 18% new current-year model; 24% new older model or used up to 2 model years old; 27% used 3-4 years; 33% older", "statute_wording": "Class 1. For any new motor vehicle designated by the manufacturer by a year model not earlier than the year in which the sale is made: Eighteen percent per annum.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106278", "checked_date": "2026-10-03", "effective_date": "1999-07-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0059", "state": "LA", "rule": "max_finance_rate", "value": "negotiated contract may go up to the consumer-loan maximum", "statute_wording": "may provide for a credit service charge not in excess of the maximum loan finance charge rate which could be charged, contracted for, or received in a consumer loan", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106279", "checked_date": "2026-10-03", "effective_date": "1999-07-02", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0060", "state": "LA", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106286", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0061", "state": "LA", "rule": "used_vehicle_rule", "value": "same rate and base as new; trade-in credit allowed; rebate exclusion applies to new vehicles only", "statute_wording": "The term \"sales price\" shall not include any amount designated as a cash discount or a rebate by the vendor or manufacturer of any new vehicle", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=101815", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0062", "state": "LA", "rule": "recent_change", "value": "2025-01-01 state rate 4.45% -> 5.00%", "statute_wording": "Pursuant to Act 11 of the 2024 Third Extraordinary Session of the Legislation , beginning on January 1, 2025, the Louisiana state sales tax rate is 5%.", "source_url": "https://dam.ldr.la.gov/lawspolicies/RIB%2025-007%20-%20State%20Sales%20Tax%20Rate.pdf", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0063", "state": "LA", "rule": "recent_change", "value": "2025-07-04 doc-fee cap indexed to CPI-U (Act 502 of 2025, HB 476); first adjusted cap $436 for 2026", "statute_wording": "The fee adjustment specified in R.S. 6:969.18(A)(2)(a) as enacted by Section 1 of this Act, shall begin on January 1, 2026.", "source_url": "https://legis.la.gov/LEGIS/ViewDocument.aspx?d=1427694", "checked_date": "2026-10-03", "effective_date": "2025-07-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0064", "state": "LA", "rule": "recent_change", "value": "2026-07-01 French Quarter EDD extra 0.25% ended (now 0.00%)", "statute_wording": "", "source_url": "https://taxes.mfn.dps.la.gov/data.json", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0065", "state": "LA", "rule": "recent_change", "value": "2026-04-20 OMV starts billing the EV/hybrid road usage fee by annual notice", "statute_wording": "Notices are mailed on April 1 and May 1 of each year by the Office of Motor Vehicles to identified owners in batches based on the date acquired.", "source_url": "https://public.powerdms.com/LADPSC/documents/1627850", "checked_date": "2026-10-03", "effective_date": "2026-04-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0066", "state": "LA", "rule": "upcoming_change", "value": "2026-12-31/2027-01: doc-fee cap for 2027 published by LMVC (DOA by Feb 1); at most $449", "statute_wording": "the division of administration shall transmit the updated amount to the Louisiana Motor Vehicle Commission by February first each year.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=106286", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0067", "state": "LA", "rule": "upcoming_change", "value": "2030-01-01 state rate 5.00% -> 4.75%", "statute_wording": "Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the sales price", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=1017779", "checked_date": "2026-10-03", "effective_date": "2030-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0068", "state": "LA", "rule": "upcoming_change", "value": "local rates change on the 1st of any month; check OMV data.json monthly", "statute_wording": "", "source_url": "https://taxes.mfn.dps.la.gov/data.json", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "LA-0069", "state": "LA", "rule": "rule", "value": "Out-the-door order of lines for a New Orleans dealer deal", "statute_wording": "", "source_url": "https://public.powerdms.com/ladpsc/documents/371033", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0070", "state": "LA", "rule": "doc_fee_complaint", "value": "Louisiana Motor Vehicle Commission; 3017 Kingman Street, Metairie, Louisiana 70006", "statute_wording": "The signed form, along with all supporting documents, is submitted to the LMVC by email, fax, or mail.", "source_url": "https://www.lmvc.la.gov/consumers/file-a-complaint", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "LA-0071", "state": "LA", "rule": "ev_hybrid_fee", "value": "electric: powered by electric motors or energy stored in rechargeable batteries; hybrid: gasoline, diesel or special fuels with an electric motor (a plug-in hybrid is a hybrid)", "statute_wording": "\"Hybrid vehicle\" means a vehicle that uses gasoline, diesel fuel, or special fuels in combination with an electric motor for propulsion.", "source_url": "https://legis.la.gov/Legis/Law.aspx?d=1294995", "checked_date": "2026-10-20", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0001", "state": "MA", "rule": "tax_local_name", "value": "Motor vehicle sales tax (dealer sale) / use tax (private, out-of-state)", "statute_wording": "The sales tax applies to transfers of title or possession through retail sales by registered dealers or lessors while doing business.", "source_url": "https://www.mass.gov/guides/motor-vehicle-and-trailer-sales-and-use-tax", "checked_date": "2026-10-03", "effective_date": "2009-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0002", "state": "MA", "rule": "tax_type", "value": "state sales/use tax at registration; plus annual local excise billed later", "statute_wording": "Every buyer who is required to register or title the vehicle in Massachusetts, must file the Registration and Title Application within 10 days of buying, transferring, or using the vehicle within Massachusetts and pay any applicable tax to the RMV.", "source_url": "https://www.mass.gov/guides/motor-vehicle-and-trailer-sales-and-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0003", "state": "MA", "rule": "tax_collected_by", "value": "dealer collects at signing and pays the RMV with the registration; private/out-of-state buyers pay the RMV", "statute_wording": "A 6.25% sales tax will be collected at this time based on the purchase price of the dealer sale.", "source_url": "https://www.mass.gov/how-to/apply-for-a-registration-and-title-for-a-vehicle-purchased-from-a-dealer", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0004", "state": "MA", "rule": "tax_collected_by", "value": "tax paid to the Registrar within 10 days with the RMV-1/RTA", "statute_wording": "must, within ten (10) days of the date of purchase, transfer, or use, file with the Registrar a completed Application for Title and Registration (Registry of Motor Vehicles Form RMV-1) and pay a sales or use tax.", "source_url": "https://www.mass.gov/regulations/830-CMR-64h251-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "1996-12-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0005", "state": "MA", "rule": "tax_due_date", "value": "within 10 days at registration; otherwise by the 20th of the following month", "statute_wording": "Motor vehicle or trailer sales or use tax is due by the 20th day of the month following the purchase, use, storage, or any other consumption within Massachusetts.", "source_url": "https://www.mass.gov/guides/motor-vehicle-and-trailer-sales-and-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0006", "state": "MA", "rule": "state_rate", "value": "6.25%", "statute_wording": "at the rate of 6.25 per cent of the gross receipts of the vendor from all such sales", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section2", "checked_date": "2026-10-03", "effective_date": "2009-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0007", "state": "MA", "rule": "state_rate", "value": "5% (STALE text in regulation)", "statute_wording": "The sales and use tax is five percent (5%) of the sales price, subject to the following rules.", "source_url": "https://www.mass.gov/regulations/830-CMR-64h251-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "1996-12-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0008", "state": "MA", "rule": "tax_rounding", "value": "round to the cent, half up (third decimal > 4 rounds up)", "statute_wording": "vendors must compute the tax due to the third decimal place, rounding up to the next whole cent whenever the third decimal place is greater than 4.", "source_url": "https://www.mass.gov/technical-information-release/tir-09-11-change-in-rate-scope-and-computation-of-salesuse-taxes", "checked_date": "2026-10-03", "effective_date": "2009-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0009", "state": "MA", "rule": "taxable_base", "value": "dealer sale: total consideration paid to the dealer (price + destination + doc fee + add-ons) − trade-in allowance − rebate assigned at sale", "statute_wording": "the total amount or value paid or exchanged by a purchaser as consideration for the transfer of title to or possession of a motor vehicle, trailer, or other vehicle", "source_url": "https://www.mass.gov/regulations/830-CMR-64h251-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "1996-12-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0010", "state": "MA", "rule": "taxable_base", "value": "sales price includes services that are part of the sale; no deduction for pre-sale transportation", "statute_wording": "there shall be included (i) any amount paid for any services that are a part of the sale", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0011", "state": "MA", "rule": "min_max_tax", "value": "none", "statute_wording": "n/a", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0012", "state": "MA", "rule": "local_tax", "value": "none (no local sales tax on vehicles)", "statute_wording": "at the rate of 6.25 per cent of the gross receipts of the vendor from all such sales", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0013", "state": "MA", "rule": "local_tax_basis", "value": "n/a", "statute_wording": "n/a", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0014", "state": "MA", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "n/a", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0015", "state": "MA", "rule": "local_rate_lookup", "value": "none needed (single 6.25% rate); excise is a uniform $25 per $1,000 statewide", "statute_wording": "The excise rate is $25 per $1,000 of your vehicle's value.", "source_url": "https://www.mass.gov/guides/motor-vehicle-excise", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0016", "state": "MA", "rule": "trade_in_credit", "value": "full (dealer sales only)", "statute_wording": "the tax shall be imposed only on the difference between the sales price of the motor vehicle or trailer purchased and the amount allowed on the motor vehicle or trailer traded in on such purchase.", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section26", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0017", "state": "MA", "rule": "trade_in_credit", "value": "none on casual (private) sales or from non-MA-registered dealers", "statute_wording": "If the sale or transfer is a casual and isolated sale or transfer, the use tax is computed on the sales price, which may not be reduced by any amount credited towards the sales price by reason of a trade-in.", "source_url": "https://www.mass.gov/regulations/830-CMR-64h251-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "1996-12-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0018", "state": "MA", "rule": "trade_in_cap", "value": "none", "statute_wording": "the sales tax is computed on the sales price, reduced by any amount credited towards the sales price by reason of a trade-in.", "source_url": "https://www.mass.gov/regulations/830-CMR-64h251-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "1996-12-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0019", "state": "MA", "rule": "negative_equity", "value": "not taxed; trade-in reduction is the full allowance ($10,000), payoff goes into the loan (inference)", "statute_wording": "the tax shall be imposed only on the difference between the sales price of the motor vehicle or trailer purchased and the amount allowed on the motor vehicle or trailer traded in", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section26", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0020", "state": "MA", "rule": "rebate_manufacturer", "value": "lowers the tax if assigned to the dealer at the time of sale; mailed-later rebates do not", "statute_wording": "If a vendor sells tangible personal property to a customer who applies a manufacturer's rebate to reduce the sales price at the time of the sale, such a rebate is generally treated like a cash discount and excluded from the sales price subject to tax.", "source_url": "https://www.mass.gov/regulations/830-CMR-64h14-discounts-coupons-and-rebates", "checked_date": "2026-10-03", "effective_date": "2000-04-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0021", "state": "MA", "rule": "rebate_manufacturer", "value": "mailed-later rebate: tax on full price", "statute_wording": "However, if a dealer sells a vehicle to a customer who will receive a rebate after the sale, the sales tax is based on the full purchase price.", "source_url": "https://www.mass.gov/guides/motor-vehicle-and-trailer-sales-and-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0022", "state": "MA", "rule": "discount_dealer", "value": "dealer cash discounts are excluded (lower the tax)", "statute_wording": "there shall be excluded (i) cash discounts allowed and taken on sales", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0023", "state": "MA", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Separately stated document preparation fees and title preparation fees charged by a motor vehicle dealer in connection with the sale of a motor vehicle are part of the sales price subject to sales tax, regardless of whether they are paid at the time of the sale or financed.", "source_url": "https://www.mass.gov/directive/directive-14-1-document-and-title-preparation-fees-charged-by-motor-vehicle-dealers", "checked_date": "2026-10-03", "effective_date": "2014-03-19", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0024", "state": "MA", "rule": "service_contract_taxable", "value": "no, if optional and separately stated (inferred for sales from lease directive and ruling)", "statute_wording": "If charges for an optional extended warranty/service contract or \"roadside assistance\" contract are included in the lease payments and separately stated in the lease, then that portion of the lease payment is not subject to tax.", "source_url": "https://www.mass.gov/directive/directive-04-3-motor-vehicle-leases", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0025", "state": "MA", "rule": "gap_taxable", "value": "no, if optional and separately stated (inference)", "statute_wording": "If the cost of an optional life, accident or health insurance policy is included in the lease payments and is separately stated in a lease, then that portion of the lease payment is not subject to tax.", "source_url": "https://www.mass.gov/directive/directive-04-3-motor-vehicle-leases", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0026", "state": "MA", "rule": "addons_taxable", "value": "yes (dealer-installed accessories and products sold with the car)", "statute_wording": "the total amount paid by a purchaser to a vendor as consideration for a retail sale, valued in money or otherwise.", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0027", "state": "MA", "rule": "destination_taxable", "value": "yes", "statute_wording": "no deduction shall be taken on account of ... (iii) the cost of transportation of the property prior to its sale at retail", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0028", "state": "MA", "rule": "gov_fees_taxable", "value": "no (inference)", "statute_wording": "The total amount of the documentary preparation fee cannot include any fees paid to the RMV", "source_url": "https://www.mass.gov/directive/directive-14-1-document-and-title-preparation-fees-charged-by-motor-vehicle-dealers", "checked_date": "2026-10-03", "effective_date": "2014-03-19", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0029", "state": "MA", "rule": "title_fee", "value": "75.00", "statute_wording": "Certificate of Title Fee $75 each", "source_url": "https://www.mass.gov/how-to/apply-for-a-certificate-of-title", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0030", "state": "MA", "rule": "registration_fee", "value": "60.00 (two years, passenger normal plate)", "statute_wording": "PAN ***Passenger Normal ... $60.00 ... $60.00 $60.00 B", "source_url": "https://www.mass.gov/doc/rmv-schedule-of-fees/download", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0031", "state": "MA", "rule": "registration_period", "value": "2 years (required for passenger plates)", "statute_wording": "For the registration of every motor vehicle; provided that said fee shall be collected every two years.", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXIV/Chapter90/Section33", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0032", "state": "MA", "rule": "plate_fee", "value": "0.00 (new plates included in the registration fee)", "statute_wording": "After completing the transaction, you will receive a registration certificate, new plates and a year of expiration decal for the rear plate.", "source_url": "https://www.mass.gov/how-to/apply-for-a-registration-and-title-for-a-vehicle-purchased-from-a-dealer", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0033", "state": "MA", "rule": "lien_fee", "value": "0.00 at original title (lienholder entered on the application); $25 to add a lien to an existing title", "statute_wording": "Add/Delete Lienholder ... 25.00", "source_url": "https://www.mass.gov/doc/rmv-schedule-of-fees/download", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0034", "state": "MA", "rule": "county_local_fees", "value": "none at purchase", "statute_wording": "n/a", "source_url": "https://www.mass.gov/how-to/apply-for-a-registration-and-title-for-a-vehicle-purchased-from-a-dealer", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0035", "state": "MA", "rule": "inspection_emissions_fee", "value": "35.00, paid at an inspection station within 7 days of registration (shown after purchase)", "statute_wording": "Newly purchased vehicles must be inspected within 7 days of registration Inspections cost $35 for most vehicles.", "source_url": "https://www.mass.gov/info-details/vehicle-inspections", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0036", "state": "MA", "rule": "motor_vehicle_excise", "value": "$25 per $1,000 of value; value = % of manufacturer's list price by age (50/90/60/40/25/10%); prorated by month in the first year; minimum $5; billed later by the city/town", "statute_wording": "at the rate of twenty-five dollars per thousand of valuation", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60A/Section1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0037", "state": "MA", "rule": "motor_vehicle_excise_schedule", "value": "year before model year 50%; model year 90%; 2nd 60%; 3rd 40%; 4th 25%; 5th+ 10%", "statute_wording": "In the year preceding the designated year of manufacture .... 50% In the year of manufacture .... 90% In the second year .... 60%", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60A/Section1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0038", "state": "MA", "rule": "motor_vehicle_excise_proration", "value": "first-year bill covers the month registered through December", "statute_wording": "If a motor vehicle or trailer is originally registered after January thirty-first in any year, the excise under this section shall be that proportion of the excise for the full year which the number of months in said year following the month preceding that in which the motor vehicle or trailer is registered bears to twelve", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60A/Section1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0039", "state": "MA", "rule": "other_point_of_sale_fees", "value": "none beyond title and registration (sales tax aside)", "statute_wording": "You are responsible for registration fee, title fee, and 6.25% sales tax.", "source_url": "https://www.mass.gov/how-to/apply-for-a-registration-and-title-for-a-vehicle-purchased-from-a-dealer", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0040", "state": "MA", "rule": "ev_hybrid_fee", "value": "none (electric passenger registration is the same $60 for two years)", "statute_wording": "Electric ... 60.00 ... 60.00 B", "source_url": "https://www.mass.gov/doc/rmv-schedule-of-fees/download", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0041", "state": "MA", "rule": "dealer_registration_service_fee", "value": "title help capped at $5; doc fee may not include RMV fees, an e-registration fee or finance costs", "statute_wording": "Dealers who procure, or assist purchasers to procure, certificates of title for vehicles sold by them, may charge the purchasers for such services not more than five dollars for each transaction.", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXIV/Chapter90D/Section33", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0042", "state": "MA", "rule": "doc_fee_rule", "value": "no cap; must be inside every advertised price", "statute_wording": "It is an unfair or deceptive act or practice for a motor vehicle dealer to advertise the price of motor vehicles unless such price includes all charges of any type which are necessary or usual prior to delivery of such vehicles to a retail purchaser, including without limitation any charges for freight, handling, vehicle preparation and documentary preparation", "source_url": "https://www.mass.gov/doc/940-cmr-5-motor-vehicle-regulations/download", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0043", "state": "MA", "rule": "doc_fee_amount", "value": "no state amount; $499 used as an example", "statute_wording": "The amount of the \"doc fee\" varies greatly by dealership, often amounting to several hundred dollars.", "source_url": "https://www.mass.gov/doc/auto-advisory/download", "checked_date": "2026-10-03", "effective_date": "2026-06-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0044", "state": "MA", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "n/a", "source_url": "https://www.mass.gov/doc/940-cmr-5-motor-vehicle-regulations/download", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0045", "state": "MA", "rule": "doc_fee_disclosure", "value": "in the advertised price (even on a dealer label next to the Monroney sticker) and itemized on the Motor Vehicle Purchase Contract", "statute_wording": "The total contract price, including an itemized list of any charges for vehicle repair or preparation, optional accessories and documentary preparation which are not already included in the purchase price", "source_url": "https://www.mass.gov/doc/940-cmr-5-motor-vehicle-regulations/download", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0046", "state": "MA", "rule": "doc_fee_disclosure", "value": "AG advisory, June 15, 2026", "statute_wording": "Dealerships must include the amount of any documentary preparation fee in the advertised price of the vehicle.", "source_url": "https://www.mass.gov/doc/auto-advisory/download", "checked_date": "2026-10-03", "effective_date": "2026-06-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0047", "state": "MA", "rule": "doc_fee_cash_credit_same", "value": "yes in effect: a doc fee charged only to credit buyers would count as a finance charge (inference)", "statute_wording": "The finance charge shall be inclusive of all charges incident to investigating and making the contract", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartIII/TitleIV/Chapter255B/Section14", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0048", "state": "MA", "rule": "private_party_tax", "value": "6.25% use tax paid by the buyer to the RMV at registration", "statute_wording": "You are responsible for registration fee, title fee, and 6.25% sales tax.", "source_url": "https://www.mass.gov/how-to/apply-for-a-registration-and-title-for-a-vehicle-purchased-from-an-individual", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0049", "state": "MA", "rule": "private_party_value_basis", "value": "greater of the price or the NADA clean trade-in value, adjusted for mileage", "statute_wording": "If a motor vehicle is casually sold (not sold by a dealer or lessor), the use tax rate is 6.25% of the greater of: The actual sales price for the vehicle, or The motor vehicle's clean trade-in value (book value)", "source_url": "https://www.mass.gov/guides/motor-vehicle-and-trailer-sales-and-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0050", "state": "MA", "rule": "private_party_value_basis", "value": "RMV wording: NADA trade-in value; default value if none", "statute_wording": "The sales tax for a private sale is calculated at 6.25% of the purchase price or the National Automotive Dealer Association (NADA) trade-in value, whichever is higher.", "source_url": "https://www.mass.gov/how-to/apply-for-a-registration-and-title-for-a-vehicle-purchased-from-an-individual", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0051", "state": "MA", "rule": "out_of_state_credit", "value": "credit for sales tax paid to a reciprocal state; pay the difference if lower", "statute_wording": "To the extent that the tax imposed by this chapter is at a higher rate than the rate of tax in the first taxing jurisdiction, this exemption shall be inapplicable and the tax imposed by this chapter shall apply to the extent of the difference in such rates.", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64I/Section7", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0052", "state": "MA", "rule": "buying_out_of_state", "value": "MA resident pays MA use tax at the RMV (6.25% minus any creditable tax paid); no trade-in credit if the out-of-state dealer has no MA vendor registration", "statute_wording": "If you purchase a motor vehicle or trailer outside of Massachusetts and bring it into Massachusetts within 6 months for permanent use, a use tax is due by the 20th day of the following month when the vehicle entered Massachusetts.", "source_url": "https://www.mass.gov/guides/motor-vehicle-and-trailer-sales-and-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0053", "state": "MA", "rule": "new_resident", "value": "no MA use tax if the vehicle was used outside MA for at least 6 months before coming in (unless bought intending MA use)", "statute_wording": "unless the vehicle is used exclusively outside of Massachusetts for a period of six (6) months before the date it is first delivered, brought into, or used in Massachusetts.", "source_url": "https://www.mass.gov/regulations/830-CMR-64h251-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "1996-12-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0054", "state": "MA", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "n/a", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartIII/TitleIV/Chapter255B/Section14", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0055", "state": "MA", "rule": "max_finance_rate", "value": "21% APR (motor vehicle retail installment sales, new or used)", "statute_wording": "A retail seller may charge, receive and collect for any new or used motor vehicle, a finance charge not in excess of an annual percentage rate of twenty-one per cent.", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartIII/TitleIV/Chapter255B/Section14", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0056", "state": "MA", "rule": "used_vehicle_rule", "value": "dealer used sale taxed on the actual price (no book-value floor); trade-in and at-sale rebate rules same as new", "statute_wording": "If the sale is by a Massachusetts dealer in the regular course of business, the sales tax may be computed on the sales price.", "source_url": "https://www.mass.gov/regulations/830-CMR-64h251-motor-vehicles", "checked_date": "2026-10-03", "effective_date": "1996-12-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0057", "state": "MA", "rule": "used_vehicle_rule", "value": "used car excise falls with age: 2022 model in 2026 = 5th year = 10% of list price", "statute_wording": "In the fifth and succeeding years ........................... 10%", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60A/Section1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0058", "state": "MA", "rule": "late_tax_penalty", "value": "interest and penalties under c.62C", "statute_wording": "If the sales or use tax is not paid on time, the buyer will have to pay interest and penalties.", "source_url": "https://www.mass.gov/guides/motor-vehicle-and-trailer-sales-and-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0059", "state": "MA", "rule": "recent_change", "value": "AG advisory: doc fees must be inside advertised prices (2026-06-15)", "statute_wording": "The advisory notifies dealerships that these practices must cease immediately", "source_url": "https://www.mass.gov/news/ag-campbell-issues-advisory-to-motor-vehicle-dealerships-on-advertising-and-pricing-requirements", "checked_date": "2026-10-03", "effective_date": "2026-06-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0060", "state": "MA", "rule": "recent_change", "value": "940 CMR 38.00 unfair and deceptive fees regulation in force (2025-09-02)", "statute_wording": "940 CMR 38.00 shall apply to acts committed or practices in force as of September 2, 2025.", "source_url": "https://www.mass.gov/doc/940-cmr-38-unfair-and-deceptive-fees/download", "checked_date": "2026-10-03", "effective_date": "2025-09-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0061", "state": "MA", "rule": "recent_change", "value": "RMV Schedule of Fees revised May 2025", "statute_wording": "This list of RMV fees is current as of its last update in May 2025.", "source_url": "https://www.mass.gov/info-details/massachusetts-registry-of-motor-vehicles-fees", "checked_date": "2026-10-03", "effective_date": "2025-05-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0062", "state": "MA", "rule": "recent_change", "value": "sales/use tax rate 5% to 6.25% (2009-08-01)", "statute_wording": "changing the rate of tax for sales and use of tangible personal property and telecommunications services from 5% to 6.25%.", "source_url": "https://www.mass.gov/technical-information-release/tir-09-11-change-in-rate-scope-and-computation-of-salesuse-taxes", "checked_date": "2026-10-03", "effective_date": "2009-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MA-0063", "state": "MA", "rule": "upcoming_change", "value": "none enacted found", "statute_wording": "the registrar or his authorized agents shall collect the fees established herein or if not so established herein, promulgated annually by the commissioner of administration", "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXIV/Chapter90/Section33", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0064", "state": "MA", "rule": "doc_fee_complaint", "value": "Office of the Attorney General, Consumer Advocacy & Response Division; One Ashburton Place, 18th Floor, Boston, MA 02108", "statute_wording": "should file a complaint with the Attorney General’s Consumer Advocacy and Response Division", "source_url": "https://www.mass.gov/how-to/file-a-consumer-complaint", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MA-0065", "state": "MA", "rule": "doc_fee_optional", "value": "no rule on declining; any doc fee the dealer necessarily charges must be inside every advertised price", "statute_wording": "include in all advertised prices of a motor vehicle any fee that the dealership necessarily charges, including documentary preparation fees", "source_url": "https://www.mass.gov/doc/auto-advisory/download", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0001", "state": "MD", "rule": "tax_local_name", "value": "Motor vehicle excise tax (often called the titling tax)", "statute_wording": "an excise tax is imposed: (i) For each original and each subsequent certificate of title issued in this State for a motor vehicle", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0002", "state": "MD", "rule": "tax_type", "value": "one-time state excise tax charged when the vehicle is titled; replaces the 6% sales and use tax on vehicle sales", "statute_wording": "except for a rental, a sale of a motor vehicle, other than a house or office trailer, that is subject to the motor vehicle excise tax under § 13-809", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-221&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0003", "state": "MD", "rule": "tax_collected_by", "value": "dealer collects at signing and remits through MVA's electronic titling (ERT); private buyer pays MVA (or a tag & title agent) at titling", "statute_wording": "If you purchased your vehicle in Maryland, the dealer submits the title application for you.", "source_url": "https://mva.maryland.gov/title-registration/title-vehicle/dealership-purchase", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0004", "state": "MD", "rule": "dealer_tax_commission", "value": "MD dealer keeps 0.6% of the gross tax, up to $12; buyer still pays the full (gross) tax", "statute_wording": "Multiplying 0.6 percent times the gross tax remitted up to $12; and (b) Subtracting the result from the gross tax collected.", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.06", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0005", "state": "MD", "rule": "state_rate", "value": "6.5% of fair market value (3.5% rental vehicles)", "statute_wording": "Except as provided in item (ii) of this paragraph, 6.5% of the fair market value of the vehicle; or (ii) For a rental vehicle, 3.5% of the fair market value of the vehicle.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0006", "state": "MD", "rule": "state_rate", "value": "6.5% (MVA statement)", "statute_wording": "As of July 1, 2025, the excise tax for most vehicles is 6.5% of the total purchase price.", "source_url": "https://mva.maryland.gov/your-mva-guide/businesses/bulletins-businesses/taxable-price", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0007", "state": "MD", "rule": "taxable_base", "value": "Dealer sale: total purchase price as certified by dealer, incl. dealer processing charge (max $800) and manufacturer rebates, less trade-in", "statute_wording": "the price of a vehicle agreed on by the buyer and the seller, including any dealer processing charge, less an allowance for trade–in but with no allowance for other nonmonetary consideration.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0008", "state": "MD", "rule": "taxable_base", "value": "COMAR list: in = retail price, freight, after-manufacture items, manufacturer rebates; out = trade-in, dealer discounts/rebates, extended warranties, mechanical repair contracts, federal excise tax, electronic registration fee, disability equipment", "statute_wording": "The taxable price of the vehicle shall include: (1) The retail purchase price; (2) The shipping or freight charges; (3) After manufacture items included with the vehicle at time of purchase; and (4) Manufacturer rebates.", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0009", "state": "MD", "rule": "min_max_tax", "value": "Minimum tax $100 (statute); no maximum", "statute_wording": "Except as provided in subsection (b)(2) of this section, the minimum tax imposed under this section shall be $100.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0010", "state": "MD", "rule": "min_max_tax", "value": "MVA says minimum $41.60", "statute_wording": "Based on fair market value - minimum tax $41.60", "source_url": "https://mva.maryland.gov/title-registration/fees-payment-options", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0011", "state": "MD", "rule": "tax_rounding", "value": "not published; cent assumed", "statute_wording": "", "source_url": "https://mva.maryland.gov/title-registration/fees-payment-options/excise-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0012", "state": "MD", "rule": "local_tax", "value": "none: counties and Baltimore City may not tax vehicle titling", "statute_wording": "A political subdivision of the State may not impose a sales tax, a use tax, or excise tax on the issuance of a motor vehicle certificate of title.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0013", "state": "MD", "rule": "local_tax_basis", "value": "n/a", "statute_wording": "", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0014", "state": "MD", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0015", "state": "MD", "rule": "local_rate_lookup", "value": "not needed (uniform statewide 6.5%)", "statute_wording": "", "source_url": "https://mva.maryland.gov/title-registration/fees-payment-options/excise-tax", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0016", "state": "MD", "rule": "personal_property_tax", "value": "none on personally owned registered vehicles", "statute_wording": "State law requires that certain types of personal property be fully exempt throughout the State. These include aircraft, farming implements, residential (nonbusiness) property, most registered vehicles", "source_url": "https://mgaleg.maryland.gov/2020RS/fnotes/bil_0000/hb0940.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0017", "state": "MD", "rule": "trade_in_credit", "value": "Yes - full trade-in allowance deducted (owned or leased trade-in)", "statute_wording": "less an allowance for trade–in but with no allowance for other nonmonetary consideration", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0018", "state": "MD", "rule": "trade_in_credit", "value": "trade-in must belong to the buyer or a listed relative", "statute_wording": "The owner or co-owner of the trade-in vehicle is the owner or co-owner of the vehicle being purchased", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.07", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0019", "state": "MD", "rule": "trade_in_cap", "value": "None", "statute_wording": "less an allowance for trade–in but with no allowance for other nonmonetary consideration", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0020", "state": "MD", "rule": "negative_equity", "value": "No effect on the tax: the full trade-in allowance is deducted even when the trade is under water; the payoff goes into the loan, not the taxable price", "statute_wording": "If the vehicle traded-in is subject to a lien, the owner or co-owners of the vehicle are entitled to the full trade-in allowance", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.05", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0021", "state": "MD", "rule": "rebate_manufacturer", "value": "Taxed: manufacturer rebates stay in the taxable price (no tax saving)", "statute_wording": "(4) Manufacturer rebates.", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0022", "state": "MD", "rule": "discount_dealer", "value": "Not taxed: dealer discounts or dealer rebates lower the taxable price", "statute_wording": "(2) Dealer discounts or rebates;", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0023", "state": "MD", "rule": "doc_fee_taxable", "value": "Yes - dealer processing charge is in the taxable price", "statute_wording": "including any dealer processing charge", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0024", "state": "MD", "rule": "service_contract_taxable", "value": "No - extended warranties and mechanical repair contracts are outside the excise base; optional maintenance contracts are also outside the 6% sales tax", "statute_wording": "(3) Extended warranties; (4) Mechanical repair contracts;", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0025", "state": "MD", "rule": "service_contract_taxable", "value": "Sales tax: not taxed unless required as a condition of sale", "statute_wording": "The tax does not apply to a charge for a maintenance contract unless it is required to be purchased as a condition of a sale of other tangible personal property", "source_url": "https://regs.maryland.gov/us/md/exec/comar/03.06.01.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0026", "state": "MD", "rule": "gap_taxable", "value": "No (inference)", "statute_wording": "A seller may contract for, charge for, receive, and finance the cost to the buyer of an optional debt cancellation agreement", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gcl§ion=12-609&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0027", "state": "MD", "rule": "addons_taxable", "value": "Yes - dealer-installed items are taxable", "statute_wording": "(3) After manufacture items included with the vehicle at time of purchase", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0028", "state": "MD", "rule": "destination_taxable", "value": "Yes", "statute_wording": "(2) The shipping or freight charges;", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0029", "state": "MD", "rule": "gov_fees_taxable", "value": "No - title, registration, lien and the dealer's electronic registration fee are outside the base", "statute_wording": "(6) Electronic registration fee;", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.33.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0030", "state": "MD", "rule": "title_fee", "value": "$200 (rental $100)", "statute_wording": "the fee for each certificate of title issued under this title is $200.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-802&enactments=false", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0031", "state": "MD", "rule": "registration_fee", "value": "Class M (multipurpose, e.g. SUV) or Class A (passenger), per year: $80.50 if shipping weight <= 3,500 lb; $85.50 if 3,501-3,700 lb; $151.50 if over 3,700 lb; plus $40/yr EMS surcharge", "statute_wording": "For a vehicle with a manufacturer’s shipping weight of 3,500 pounds or less: ... (ii) On or after July 1, 2025, $80.50", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-937&enactments=false", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0032", "state": "MD", "rule": "registration_fee", "value": "MVA totals incl. EMS surcharge: $120.50 / $125.50 / $191.50 per year", "statute_wording": "Passenger Cars (shipping weight 3,500 lbs or less) $120.50", "source_url": "https://mva.maryland.gov/title-registration/fees-payment-options", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0033", "state": "MD", "rule": "ems_surcharge", "value": "$40 per year, collected with registration", "statute_wording": "the owner of any motor vehicle registered under this title shall pay a surcharge of $40.00 per year for each motor vehicle registered.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-954&enactments=false", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0034", "state": "MD", "rule": "registration_period", "value": "1 year or 2 years at buyer's choice (up to 3 years allowed by regulation); fee = annual fee x years", "statute_wording": "The fee for a multiyear registration is the same as the annual registration fee established under this title multiplied by the number of years for which the registration is issued.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-413&enactments=false", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0035", "state": "MD", "rule": "registration_period", "value": "up to 3 years", "statute_wording": "Each new vehicle registration plate issued in conjunction with the titling of a vehicle or a registration renewal shall be for a period not to exceed 3 years, unless otherwise approved by the Administration.", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.16.05", "checked_date": "2026-10-03", "effective_date": "2025-02-03", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0036", "state": "MD", "rule": "plate_fee", "value": "$0 for standard plates (included in registration)", "statute_wording": "Two registration plates for every other vehicle.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-410&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0037", "state": "MD", "rule": "lien_fee", "value": "$40 security interest filing", "statute_wording": "F. Security interest filing 13-202 40", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.11.05.02", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0038", "state": "MD", "rule": "inspection_emissions_fee", "value": "No emissions fee at purchase. VEIP test $30 every 2 years later (Baltimore City is in the program); new cars first tested 72 months after model year. Used cars need a Maryland safety inspection before titling; fee set by the station, not the State", "statute_wording": "New* vehicles: First test will occur 72 months from the model year, then every 2 years after that", "source_url": "https://mva.maryland.gov/title-registration/vehicle-emissions-safety-inspections/vehicle-emissions-inspection", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0039", "state": "MD", "rule": "safety_inspection", "value": "Required before titling a used vehicle; certificate valid 90 days (dealer inventory: 6 months or 1,000 miles); no State fee", "statute_wording": "Before the Administration titles and registers any used vehicle, except a Class L (historic) vehicle, it shall require a valid inspection certificate for the vehicle.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=23-107&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0040", "state": "MD", "rule": "other_point_of_sale_fees", "value": "Dealer's optional electronic registration (ERT) service fee, up to $20, kept by the dealer and not taxed. Private sales only: optional $50 temporary registration (e.g. to drive to the safety inspection)", "statute_wording": "This service fee may not exceed $20 per electronic transmission.", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.12.01.22", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0041", "state": "MD", "rule": "other_point_of_sale_fees", "value": "Temporary registration $50 (private sales only, optional)", "statute_wording": "Temporary registration issued under this section may only be issued in the case of sales between persons who are not licensed dealers", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.11.05.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0042", "state": "MD", "rule": "dealer_registration_service_fee", "value": "up to $20 per electronic transmission (optional, dealer keeps it, not taxed)", "statute_wording": "may charge the transferee of the vehicle a service fee in addition to any fees specified in Transportation Article, §15.311.1, Annotated Code of Maryland, and COMAR 11.11.05.", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.12.01.22", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0043", "state": "MD", "rule": "county_local_fees", "value": "none", "statute_wording": "", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0044", "state": "MD", "rule": "ev_hybrid_fee", "value": "Annual surcharge: $125 battery-electric/zero-emission, $100 plug-in hybrid; inflation-adjusted yearly; $0 for gasoline and non-plug-in hybrids", "statute_wording": "$125.00 for each zero–emission vehicle, as defined in § 23–206.4 of this article; and (ii) $100.00 for each plug–in electric drive vehicle that is not a zero–emission vehicle", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-956&enactments=false", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0045", "state": "MD", "rule": "ev_excise_credit", "value": "EV excise tax credit $3,000 for new ZEV/fuel-cell vehicles titled 2023-07-01 to 2027-06-30, base price <= $50,000, one per individual, subject to funding", "statute_wording": "The vehicle was purchased new and titled for the first time on or after July 1, 2023, but before July 1, 2027", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.40.04", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0046", "state": "MD", "rule": "doc_fee_rule", "value": "Cap: 'may not exceed' $800; must be 'reasonable' and reflect expenses generally incurred", "statute_wording": "If a dealer charges a dealer processing charge, the charge: (i) Shall be reasonable; (ii) May not exceed: ... 4. $800 on and after July 1, 2024", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=15-311.1&enactments=false", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0047", "state": "MD", "rule": "doc_fee_amount", "value": "$800 maximum (2026)", "statute_wording": "$800 on and after July 1, 2024", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=15-311.1&enactments=false", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0048", "state": "MD", "rule": "doc_fee_indexing", "value": "none - fixed in statute; changes only by new law", "statute_wording": "$800 on and after July 1, 2024", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=15-311.1&enactments=false", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0049", "state": "MD", "rule": "doc_fee_disclosure", "value": "Contract must say, in 12-point type or larger: 'Dealer processing charge (not required by law): $....'; window price statement must show it above the total in 10-point type; ads must include it or disclose it in 10-point bold near the price; written list of services on request", "statute_wording": "A contract for the sale of a vehicle shall contain a statement, in 12 point type or larger, on the contract form as follows: “Dealer processing charge (not required by law): $....”.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=15-311.1&enactments=false", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0050", "state": "MD", "rule": "doc_fee_cash_credit_same", "value": "not addressed", "statute_wording": "", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=15-311.1&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0051", "state": "MD", "rule": "used_vehicle_rule", "value": "Private sale (not a dealer): 7+ model years old taxed on greater of price or $640; other used: price if less than $500 below book retail, else notarized MVA bill of sale or book value", "statute_wording": "as to a used vehicle that is sold by any person other than a licensed dealer and that has a designated model year that is 7 years old or older, the greater of: 1. The total purchase price; or 2. $640", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0052", "state": "MD", "rule": "private_party_tax", "value": "6.5% excise paid by the buyer to MVA at titling; no trade-in", "statute_wording": "The 6.5% excise tax is based on the total purchase price or the valuation shown in a national publication of used car values adopted for use by the MVA.", "source_url": "https://mva.maryland.gov/title-registration/fees-payment-options/excise-tax", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0053", "state": "MD", "rule": "private_party_value_basis", "value": "From 2026-10-01: price if less than $500 below NADA clean retail (mileage-adjusted); if $500 or more below, the NADA value (MVA may accept other proof of the lower price). 7+ model years: greater of price or $640", "statute_wording": "If the total purchase price is $500 or more below the retail value of the vehicle as shown in a national publication of used car values adopted for use by the Department, the valuation shown in the national publication of used car values", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=true", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0054", "state": "MD", "rule": "private_party_value_basis", "value": "MVA practice from 2026-10-01: NADA value or documented lower price", "statute_wording": "If the reported price is more than $500 lower than the NADA value, the customer can be taxed on the NADA value or provide documentation to support the lower sales price.", "source_url": "https://mva.maryland.gov/your-mva-guide/businesses/bulletins-businesses/sb125-hb251-repeal-notarized-bill-sale-requirement", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0055", "state": "MD", "rule": "out_of_state_credit", "value": "Credit only for new residents within 60 days whose vehicle was titled and registered in the other state: pay the difference between that state's rate and 6.5%; $100 if the other rate is 6.5% or more", "statute_wording": "the tax imposed shall apply but at a rate measured by the difference only between the tax rate paid to the other state and the tax rate imposed by this section, if the present owner has not been a Maryland resident for more than 60 days.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0056", "state": "MD", "rule": "buying_out_of_state", "value": "A Maryland resident buying out of state owes the 6.5% excise when titling in MD; no credit for another state's tax found for residents", "statute_wording": "If you purchased your vehicle from an out-of-state dealer that does not complete the titling process on your behalf, follow the steps below.", "source_url": "https://mva.maryland.gov/title-registration/title-vehicle/dealership-purchase", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0057", "state": "MD", "rule": "new_resident", "value": "Within 60 days: pay the rate difference (min $100) on vehicles 6 model years or newer; $41.60 for 7+ model years. After 60 days: full 6.5% of NADA clean retail (6 MY or newer) or $41.60 (7+), with no credit", "statute_wording": "Failure to meet the deadline disqualifies you from a tax credit for any titling tax you paid in another state", "source_url": "https://mva.maryland.gov/your-mva-guide/new-maryland-residents/title-register-your-vehicle", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0058", "state": "MD", "rule": "new_resident", "value": "MVA computation for new residents", "statute_wording": "If your previous state’s tax rate is 6.5% or higher, you will pay $100 in excise tax.", "source_url": "https://mva.maryland.gov/title-registration/fees-payment-options/excise-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0059", "state": "MD", "rule": "sale_of_own_vehicle_credit", "value": "none", "statute_wording": "", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0060", "state": "MD", "rule": "late_tax_penalty", "value": "Not paying the excise is a misdemeanor (fine up to $1,000). Title not applied for within 30 days of delivery: $25 additional service fee", "statute_wording": "Any person who fails to pay the excise tax as required in this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-809&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0061", "state": "MD", "rule": "tax_due_date", "value": "At titling; private buyer should apply within 30 days of delivery", "statute_wording": "If the Administration does not receive the certificate and application within 30 days after delivery of the vehicle to the transferee, the Administration, in its discretion, may assess the applicant with an additional service fee", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtr§ion=13-112&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0062", "state": "MD", "rule": "max_finance_rate", "value": "Dealer installment sale under CL Title 12 Subtitle 6: new 16.5%, used up to 2 model years old 22%, older 27% (simple interest)", "statute_wording": "Class 1: A new motor vehicle -- 16.5 percent on the outstanding balance;", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gcl§ion=12-609&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0063", "state": "MD", "rule": "max_finance_rate", "value": "If the creditor elects the Credit Grantor Closed End Credit law: 24% simple interest", "statute_wording": "if the effective rate of simple interest is not in excess of 24 percent per year.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gcl§ion=12-1003&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0064", "state": "MD", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gcl§ion=12-609&enactments=false", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0065", "state": "MD", "rule": "recent_change", "value": "2026-10-01: notarized bill of sale repealed for private used sales; NADA value used when price is $500+ below (SB 125/HB 251, Ch. 119)", "statute_wording": "Repealing the requirement that a notarized bill of sale be submitted to the Motor Vehicle Administration when transferring ownership of a certain used vehicle.", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0125?ys=2026RS", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0066", "state": "MD", "rule": "recent_change", "value": "2025-07-01: excise 6% to 6.5% (rentals 0% to 3.5%); title $100 to $200; registration up for Class A/M over 3,700 lb (HB 352, Ch. 604)", "statute_wording": "HB 352 (Chapter 604) of the 2025 Legislative Session – also referred to as the Budget Reconciliation and Financing Act (BRFA) of 2025", "source_url": "https://mva.maryland.gov/your-mva-guide/businesses/bulletins-businesses/new-vehicle-registration-fees-and-term", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0067", "state": "MD", "rule": "recent_change", "value": "2024-07-01: doc-fee cap $500 to $800; registration fees raised with new weight bands; EMS surcharge adjusted to $40; 1-year or 2-year registration option (SB 362 of 2024, BRFA 2024)", "statute_wording": "SB 362 increases dealer processing fees up to $800 starting July 1, 2024. The processing fees remain taxable.", "source_url": "https://mva.maryland.gov/your-mva-guide/businesses/bulletins-businesses/new-vehicle-registration-fees-and-term-0", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0068", "state": "MD", "rule": "upcoming_change", "value": "EV/PHEV surcharge inflation adjustment each year from 2026-08-01 (amount not yet published by MVA). 2027-01-01: 'Return to State' excise exemption ends. 2027-06-30: EV excise credit window closes. No scheduled change to the 6.5% rate, $200 title, $800 doc cap or Class A/M registration fees found", "statute_wording": "Beginning August 1, 2026, this surcharge shall be adjusted annually for inflation.", "source_url": "https://regs.maryland.gov/us/md/exec/comar/11.15.40.05", "checked_date": "2026-10-03", "effective_date": "2026-08-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MD-0069", "state": "MD", "rule": "recent_change", "value": "2024 HB 754 (repeal trade-in allowance) did not pass", "statute_wording": "", "source_url": "https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0754?ys=2024RS", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MD-0070", "state": "MD", "rule": "doc_fee_complaint", "value": "Maryland Motor Vehicle Administration, Office of Investigations and Internal Affairs; 6601 Ritchie Highway N.E., Glen Burnie, MD 21062", "statute_wording": "Consumers submitting information for formal investigations should submit the appropriate MVA form", "source_url": "https://mva.maryland.gov/businesses/Pages/investigations-consumer-complaint.aspx", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0001", "state": "ME", "rule": "tax_local_name", "value": "sales tax (dealer sale) / use tax (private, out-of-state); plus municipal excise tax at registration", "statute_wording": "A tax is imposed on the value of all tangible personal property, products transferred electronically and taxable services sold at retail in this State.", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1811.html", "checked_date": "2026-10-03", "effective_date": "2013-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0002", "state": "ME", "rule": "tax_type", "value": "general_sales_and_use_tax; plus annual_municipal_excise_on_msrp", "statute_wording": "For the privilege of operating a motor vehicle or camper trailer on the public ways, each motor vehicle ... is subject to excise tax as follows", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0003", "state": "ME", "rule": "tax_collected_by", "value": "dealer at signing; private and out-of-state buyers pay at the town office or BMV at registration", "statute_wording": "A vehicle dealer may not allow the purchaser to pay the tax directly to the vehicle registration agency at the time of registration.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB24%20FINAL%20Vehicle%20Dealers_2025_12_22.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0004", "state": "ME", "rule": "tax_collected_by", "value": "private sale: buyer at registration", "statute_wording": "The tax imposed by this Part on the sale or use of any vehicle ... must, except where the dealer has collected the tax in full, be paid by the purchaser ... at the time and place of registration.", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1952-A.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0005", "state": "ME", "rule": "state_rate", "value": "5.50%", "statute_wording": "For sales occurring on or after October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1811.html", "checked_date": "2026-10-03", "effective_date": "2013-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0006", "state": "ME", "rule": "taxable_base", "value": "price incl. destination, doc fee, dealer prep, add-ons and manufacturer rebates, less trade-in and dealer discounts", "statute_wording": "All charges imposed by a dealer for services that are part of the sale are considered part of the sale price of the vehicle and are subject to sales tax.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB24%20FINAL%20Vehicle%20Dealers_2025_12_22.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0007", "state": "ME", "rule": "taxable_base", "value": "statutory definition", "statute_wording": "\"Sale price\" means the total amount of a retail sale valued in money, whether received in money or otherwise.", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1752.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0008", "state": "ME", "rule": "tax_rounding", "value": "cent, half up at the 3rd decimal", "statute_wording": "the tax computation must be carried to the 3rd decimal place, then rounded down ... whenever the 3rd decimal place is one, 2, 3 or 4 and rounded up ... whenever the 3rd decimal place is 5, 6, 7, 8 or 9.", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1812.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0009", "state": "ME", "rule": "min_max_tax", "value": "none for sales/use tax; excise minimum $5", "statute_wording": "The minimum tax is $5 for a motor vehicle other than a bicycle with motor attached", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0010", "state": "ME", "rule": "local_tax", "value": "none on the sale", "statute_wording": "For sales occurring on or after October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1811.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0011", "state": "ME", "rule": "local_tax_basis", "value": "n/a for sales tax; excise goes to the town where the owner resides", "statute_wording": "Excise tax is paid at the local town office where the owner of the vehicle resides.", "source_url": "https://www.maine.gov/revenue/taxes/property-tax/excise-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0012", "state": "ME", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1811.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0013", "state": "ME", "rule": "local_rate_lookup", "value": "none needed; excise mill rates are statewide", "statute_wording": "Excise tax is calculated by multiplying the MSRP by the mill rate as shown below.", "source_url": "https://www.maine.gov/revenue/taxes/property-tax/excise-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0014", "state": "ME", "rule": "excise_tax_at_registration", "value": "24 / 17.5 / 13.5 / 10 / 6.5 / 4 mills per $ of maker's list price by model year; min $5; paid before registration", "statute_wording": "24 mills on each dollar of the maker's list price for the first or current year of model, 17 1/2 mills for the 2nd year, 13 1/2 mills for the 3rd year, 10 mills for the 4th year, 6 1/2 mills for the 5th year and 4 mills for the 6th and succeeding years.", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0015", "state": "ME", "rule": "excise_tax_at_registration", "value": "new registration: paid before registration, covers one year", "statute_wording": "On new registrations of automobiles, trucks and truck tractors, the excise tax payment must be made prior to registration and is for a one-year period from the date of registration.", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0016", "state": "ME", "rule": "excise_model_year_count", "value": "year 1 = current or first year of model; steps down each January 1", "statute_wording": "The rate for \"first or current year of model\" applies to current-year model motor vehicles, and motor vehicles registered in their first year of availability.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/Bulletin_no.13_final.pdf", "checked_date": "2026-10-03", "effective_date": "2025-09-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0017", "state": "ME", "rule": "excise_base", "value": "maker's list price (MSRP) incl. options; destination excluded (inference)", "statute_wording": "The maker's list price is defined in the case of motor vehicles manufactured in the United States to mean the retail price at the point of manufacture less the federal manufacturer's tax, if any.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/Bulletin_no.13_final.pdf", "checked_date": "2026-10-03", "effective_date": "2025-09-23", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0018", "state": "ME", "rule": "excise_credit_on_replacement", "value": "credit for excise already paid this registration year on a vehicle sold or traded, plus $3 transfer fee", "statute_wording": "An owner or lessee who has paid the excise tax ... is entitled to a credit up to the maximum amount of the tax previously paid in that registration year for any one vehicle", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0019", "state": "ME", "rule": "trade_in_credit", "value": "full; motor vehicle traded for motor vehicle", "statute_wording": "the tax imposed by this Part must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of the property taken in trade.", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1765.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0020", "state": "ME", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1765.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0021", "state": "ME", "rule": "negative_equity", "value": "not taxed (inference); tax on price less full trade allowance", "statute_wording": "", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1765.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0022", "state": "ME", "rule": "rebate_manufacturer", "value": "taxed: no deduction, even if assigned to the dealer", "statute_wording": "No deduction is allowed from the sale price for manufacturer's rebates. The fact that the rebate is assigned by the purchaser to the dealer does not change whether the rebate is subject to sales tax.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB24%20FINAL%20Vehicle%20Dealers_2025_12_22.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0023", "state": "ME", "rule": "discount_dealer", "value": "not taxed (lowers the base)", "statute_wording": "Discounts allowed by the dealer and taken on sales, including dealer rebates.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB24%20FINAL%20Vehicle%20Dealers_2025_12_22.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0024", "state": "ME", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "\"Processing fees\" or \"documentation fees.\"", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB24%20FINAL%20Vehicle%20Dealers_2025_12_22.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0025", "state": "ME", "rule": "service_contract_taxable", "value": "yes, 5.5% (extended service contract on an automobile or truck)", "statute_wording": "The sale of an extended service contract on an automobile or truck that entitles the purchaser to specific benefits in the service of the automobile or truck for a specific duration", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1752.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0026", "state": "ME", "rule": "gap_taxable", "value": "no", "statute_wording": "Amount charged for credit life insurance and gap insurance.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB24%20FINAL%20Vehicle%20Dealers_2025_12_22.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0027", "state": "ME", "rule": "addons_taxable", "value": "yes if done before delivery", "statute_wording": "Rustproofing, protection packages, installed accessories, and other additional work performed on the vehicle.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB24%20FINAL%20Vehicle%20Dealers_2025_12_22.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0028", "state": "ME", "rule": "destination_taxable", "value": "yes", "statute_wording": "Incoming freight (shipping charges to the location of the dealer).", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB42OriginalRegistrationofVehicles10282019.pdf", "checked_date": "2026-10-03", "effective_date": "2019-10-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0029", "state": "ME", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Any charge, deposit, fee or premium imposed by a law of this State", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1752.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0030", "state": "ME", "rule": "title_fee", "value": "$33", "statute_wording": "A fee of $33 must be paid to the Secretary of State for the following: ... Filing an application for a first certificate of title, including security interest", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec603.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0031", "state": "ME", "rule": "lien_fee", "value": "$0 extra on the first title; $33 to add a lien later", "statute_wording": "Filing an application for a first certificate of title, including security interest", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec603.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0032", "state": "ME", "rule": "registration_fee", "value": "$35 per year, passenger car or SUV", "statute_wording": "The fee for an automobile, a pickup truck registered for 6,000 pounds or less or a sport utility vehicle used for the conveyance of passengers or interchangeably for passengers or property is $35.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec501.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0033", "state": "ME", "rule": "registration_fee", "value": "$35 (agency table)", "statute_wording": "PC Passenger $35", "source_url": "https://www.maine.gov/sos/bmv/vehicles/registration-fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0034", "state": "ME", "rule": "registration_period", "value": "1 year; expires last day of the month one year from issuance", "statute_wording": "A registration expires on the last day of the month one year from the month of issuance.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec405.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0035", "state": "ME", "rule": "plate_fee", "value": "$0 for standard plates; vanity +$25", "statute_wording": "The Secretary of State shall furnish registration plates, without charge, with each registration", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec451.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0036", "state": "ME", "rule": "county_local_fees", "value": "municipal agent fee up to $6 for a new registration (Portland: assumed $6)", "statute_wording": "A municipal agent may charge an applicant a fee not to exceed $5 over the required fee for each renewal of a registration issued and a fee not to exceed $6 over the required fee for each new registration issued.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec201.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0037", "state": "ME", "rule": "dealer_registration_service_fee", "value": "dealer may not charge more than the $33 state title fee for titling; other processing fees disclosed and posted", "statute_wording": "A vehicle dealer may not charge fees for titling purposes in excess of those in this section.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec603.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0038", "state": "ME", "rule": "inspection_emissions_fee", "value": "$0 at purchase; annual inspection max $12.50, or $18.50 enhanced (OBD) in Cumberland County", "statute_wording": "For inspections of 1996 and subsequent model vehicles performed under subsection 2-A, the fee may not be more than $18.50.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec1751.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0039", "state": "ME", "rule": "other_point_of_sale_fees", "value": "lemon law fee $1 (new) / consumer mediation fee $1 (used), collected by dealer", "statute_wording": "A $1 lemon law arbitration program fee must be collected by the authorized new car dealer from the purchaser as part of each new motor vehicle sale agreement.", "source_url": "https://legislature.maine.gov/statutes/10/title10sec1169.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0040", "state": "ME", "rule": "other_point_of_sale_fees", "value": "temporary registration plate $2.00 per plate (from 2026-01-01)", "statute_wording": "The fee for a temporary registration plate is $2.00 per plate, $1.00 of which must be deposited into the Motor Vehicle Services Fund", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec954-A.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0041", "state": "ME", "rule": "ev_hybrid_fee", "value": "none", "statute_wording": "The fee for an automobile ... or a sport utility vehicle ... is $35.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec501.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0042", "state": "ME", "rule": "doc_fee_rule", "value": "no cap; disclose before sale and post on the vehicle", "statute_wording": "Other fees charged for document processing must be disclosed to a purchaser prior to final sale and be clearly posted on a vehicle to which the charge applies.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec603.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0043", "state": "ME", "rule": "doc_fee_rule", "value": "no limit (agency FAQ)", "statute_wording": "There is no limit. However, the dealer must post the documentation fees charged on the car and must charge sales tax on that amount.", "source_url": "https://www.maine.gov/sos/bmv/more-bmv/used-car-buyers-guide", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0044", "state": "ME", "rule": "doc_fee_amount", "value": "no state amount; $499 used as an example", "statute_wording": "", "source_url": "https://www.maine.gov/sos/bmv/more-bmv/used-car-buyers-guide", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0045", "state": "ME", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec603.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0046", "state": "ME", "rule": "doc_fee_disclosure", "value": "disclosed before the sale and clearly posted on the vehicle", "statute_wording": "must be disclosed to a purchaser prior to final sale and be clearly posted on a vehicle to which the charge applies.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec603.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0047", "state": "ME", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec603.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0048", "state": "ME", "rule": "private_party_tax", "value": "5.5% use tax on casual sales of motor vehicles, paid at registration", "statute_wording": "The tax imposed by this Part must be levied ... upon all casual sales ... involving the sale of trailers, truck campers, motor vehicles", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1764.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0049", "state": "ME", "rule": "private_party_value_basis", "value": "negotiated price; fair market value only if not documented", "statute_wording": "Generally, the sale price of a casual sale will be the negotiated amount paid by the purchaser to the seller.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB42OriginalRegistrationofVehicles10282019.pdf", "checked_date": "2026-10-03", "effective_date": "2019-10-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0050", "state": "ME", "rule": "sale_of_own_vehicle_credit", "value": "no trade-in credit on a separate private sale", "statute_wording": "When one or more items in one of the following categories are traded in toward the sale price of another item in that same category", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1765.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0051", "state": "ME", "rule": "out_of_state_credit", "value": "credit for sales/use tax paid to another state, up to Maine's 5.5%", "statute_wording": "If the amount of sales or use tax paid to another taxing jurisdiction is less than the amount of tax imposed by this Part, then the purchaser shall pay ... an amount sufficient to make the total ... equal to the amount imposed by this Part.", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1862.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0052", "state": "ME", "rule": "buying_out_of_state", "value": "Maine resident pays Maine use tax at registration, less credit for other-state tax", "statute_wording": "Vehicles purchased or leased from dealers located outside Maine for use in this State are subject to Maine's use tax.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB42OriginalRegistrationofVehicles10282019.pdf", "checked_date": "2026-10-03", "effective_date": "2019-10-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0053", "state": "ME", "rule": "buying_out_of_state", "value": "non-resident buying in Maine for immediate removal: exempt", "statute_wording": "Sales or leases of the following vehicles to a person that is not a resident of this State, if the vehicle is intended to be driven or transported outside the State immediately upon delivery", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1760.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0054", "state": "ME", "rule": "new_resident", "value": "no use tax on an automobile bought and used while a resident elsewhere; register within 30 days", "statute_wording": "If the property is an automobile ... and if the owner is an individual who was, at the time of purchase, a resident of the other state", "source_url": "https://legislature.maine.gov/statutes/36/title36sec1760.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0055", "state": "ME", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://legislature.maine.gov/statutes/9-A/title9-Asec2-201.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0056", "state": "ME", "rule": "max_finance_rate", "value": "18% per year on motor vehicle consumer credit sales", "statute_wording": "the finance charge on a consumer credit sale of a motor vehicle ... sold on or after January 1, 1994 may not exceed 18% per year on the unpaid balance of the amount financed.", "source_url": "https://legislature.maine.gov/statutes/9-A/title9-Asec2-201.html", "checked_date": "2026-10-03", "effective_date": "1994-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0057", "state": "ME", "rule": "used_vehicle_rule", "value": "same 5.5% tax; inspection sticker within 60 days; $1 mediation fee", "statute_wording": "Is sold or transferred to another person, meets inspection standards and displays a valid certificate of inspection issued within 60 days of the sale or transfer", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec1754.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0058", "state": "ME", "rule": "recent_change", "value": "temporary plate fee $1 -> $2 per plate", "statute_wording": "The fee for a temporary registration plate is $2.00 per plate", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec954-A.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0059", "state": "ME", "rule": "recent_change", "value": "MRS dealer bulletin and excise bulletin revised", "statute_wording": "Last Revised: December 22, 2025", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB24%20FINAL%20Vehicle%20Dealers_2025_12_22.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-22", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0060", "state": "ME", "rule": "recent_change", "value": "new excise exemption for automobiles leased by disabled veterans", "statute_wording": "Effective July 1, 2026, the excise tax law provides a new exemption from excise tax for automobiles leased by veterans who are disabled", "source_url": "https://www.maine.gov/revenue/taxes/property-tax/excise-tax/motor-vehicle-excise-tax-updates", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0061", "state": "ME", "rule": "recent_change", "value": "service provider tax repealed; those services moved to 5.5% sales tax", "statute_wording": "Effective January 1, 2026, the SPT is repealed.", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/SPT%20Repeal_Notice_FINAL_11212025.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0062", "state": "ME", "rule": "recent_change", "value": "new general issue of plates to be completed by 2026-07-31", "statute_wording": "The Secretary of State shall complete the issuance of new plates before July 31, 2026 to all vehicles required to obtain new plates.", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec451.html", "checked_date": "2026-10-03", "effective_date": "2026-07-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0063", "state": "ME", "rule": "upcoming_change", "value": "excise model-year step-down every January 1", "statute_wording": "The rates drop back on January 1st of each year.", "source_url": "https://www.maine.gov/revenue/taxes/property-tax/excise-tax", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0064", "state": "ME", "rule": "title_required_age", "value": "title for vehicles 25 years old and newer", "statute_wording": "Vehicles more than 25 years old, except when the Secretary of State determines it is in the best interest of the State", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec652.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ME-0065", "state": "ME", "rule": "registration_transfer_fee", "value": "$8 to move plates from a sold vehicle", "statute_wording": "may use the same number plates on payment of a transfer fee of $8", "source_url": "https://legislature.maine.gov/statutes/29-A/title29-Asec502.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0066", "state": "ME", "rule": "who_registers", "value": "buyer registers in person at the town office after paying excise", "statute_wording": "To register a vehicle, you must pay your Municipal Excise Tax at your local town office.", "source_url": "https://www.maine.gov/sos/bmv/vehicles/registering-a-car", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0067", "state": "ME", "rule": "who_registers", "value": "Portland City Hall documents for a dealer purchase", "statute_wording": "Invoice from the dealer showing Maine sales tax has been paid (otherwise taxes will be paid at City Hall)", "source_url": "https://www.portlandmaine.gov/auto-boat-registration", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0068", "state": "ME", "rule": "gov_fees_taxable", "value": "title and lien fees excluded from the sale price", "statute_wording": "Title or encumbrance fees", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB42OriginalRegistrationofVehicles10282019.pdf", "checked_date": "2026-10-03", "effective_date": "2019-10-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ME-0069", "state": "ME", "rule": "doc_fee_complaint", "value": "Maine Bureau of Motor Vehicles, Enforcement Services Division; 29 State House Station, Augusta, ME 04333-0029", "statute_wording": "If you have a complaint regarding any other matter, please complete the General Complaint Form.", "source_url": "https://www.maine.gov/sos/bmv/more-bmv/consumer-protection", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0001", "state": "MI", "rule": "tax_local_name", "value": "Sales tax (dealer sale); use tax (private sale, out-of-state purchase)", "statute_wording": "Licensed dealers collect Michigan sales tax on the retail sale of new and used vehicles at the time of sale.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_8.pdf", "checked_date": "2026-10-03", "effective_date": "1994-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0002", "state": "MI", "rule": "tax_type", "value": "state_sales_tax_on_seller (passed to buyer); use_tax_on_buyer for private sales", "statute_wording": "there is levied upon and there shall be collected from all persons engaged in the business of making sales at retail ... an annual tax for the privilege of engaging in that business equal to 6% of the gross proceeds", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-52", "checked_date": "2026-10-03", "effective_date": "1994-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0003", "state": "MI", "rule": "tax_collected_by", "value": "dealer collects at signing; remits to Secretary of State with RD-108 title application. Private buyer pays SOS at title transfer.", "statute_wording": "Dealers must submit the collected tax to the Secretary of State with their RD-108 Michigan Application for Title and Registration and statement of vehicle sale.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_8.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0004", "state": "MI", "rule": "tax_collected_by", "value": "private sale: SOS collects use tax before title transfer", "statute_wording": "The tax on a vehicle, ORV, snowmobile, and watercraft shall be collected by the secretary of state before the transfer of the vehicle, ORV, snowmobile, or watercraft registration.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-93", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0005", "state": "MI", "rule": "state_rate", "value": "6.00%", "statute_wording": "equal to 6% of the gross proceeds of the business", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-52", "checked_date": "2026-10-03", "effective_date": "1994-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0006", "state": "MI", "rule": "taxable_base", "value": "price incl. destination, dealer-installed accessories, doc fee and other non-optional dealer charges, minus capped trade-in; manufacturer rebate NOT deducted; dealer discount deducted", "statute_wording": "Purchase price includes the full amount paid to the dealer and tax is due on the full purchase price.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_8.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0007", "state": "MI", "rule": "taxable_base", "value": "statutory definition", "statute_wording": "Sales price means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or services are sold", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-51", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0008", "state": "MI", "rule": "tax_rounding", "value": "cent_half_up (compute to third decimal; round up if third decimal > 4)", "statute_wording": "the seller shall compute the tax to the third decimal place and round up to a whole cent when the third decimal place is greater than 4", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-73", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0009", "state": "MI", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-52", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0010", "state": "MI", "rule": "local_tax", "value": "none", "statute_wording": "Michigan does not allow city or local units to impose sales tax.", "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0011", "state": "MI", "rule": "local_tax_basis", "value": "n/a", "statute_wording": "", "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0012", "state": "MI", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0013", "state": "MI", "rule": "local_rate_lookup", "value": "not_needed (6% statewide)", "statute_wording": "", "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0014", "state": "MI", "rule": "trade_in_credit", "value": "capped: lesser of agreed trade value or yearly cap; dealer sales only; one trade-in only", "statute_wording": "credit for the agreed-upon value of a motor vehicle ... used as part payment of the purchase price of a new motor vehicle or used motor vehicle ... purchased from a dealer if the agreed-upon value is separately stated", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-51", "checked_date": "2026-10-03", "effective_date": "2013-12-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0015", "state": "MI", "rule": "trade_in_cap", "value": "$12,000 for 2026", "statute_wording": "Motor Vehicles: $12,000 or the agreed-upon value of a motor vehicle (whichever is less).", "source_url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/485_11-25.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0016", "state": "MI", "rule": "trade_in_cap", "value": "schedule 2019-2028 and end date", "statute_wording": "For transactions occurring January 1, 2026, through December 31, 2026: $12,000 ... For transactions occurring January 1, 2029, and later: No limit to the agreed upon value", "source_url": "https://www.michigan.gov/taxes/rep-legal/rab/2022-revenue-administrative-bulletins/revenue-administrative-bulletin-2022-17", "checked_date": "2026-10-03", "effective_date": "2019-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0017", "state": "MI", "rule": "negative_equity", "value": "not taxed; trade credit = agreed value (capped), not the equity; payoff is financed", "statute_wording": "When a dealer accepts a trade-in motor vehicle or recreational vehicle with negative equity, the dealer may claim the exclusion up to the lesser of the agreed-upon value of the trade-in vehicle or, if applicable, the capped amount", "source_url": "https://www.michigan.gov/taxes/rep-legal/rab/2022-revenue-administrative-bulletins/revenue-administrative-bulletin-2022-17", "checked_date": "2026-10-03", "effective_date": "2022-10-25", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0018", "state": "MI", "rule": "rebate_manufacturer", "value": "does NOT lower the tax", "statute_wording": "Tax is due on rebates from manufacturers. The rebate cannot be subtracted from the vehicle purchase price when computing sales tax.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_8.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0019", "state": "MI", "rule": "discount_dealer", "value": "lowers the tax", "statute_wording": "These are discounts offered by the dealer and are not subject to tax. The amount of the dealer rebate or discount is deducted before calculating tax due.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_8.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0020", "state": "MI", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "The documentary preparation fee is taxable and is entered on line 2 of the RD-108.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0021", "state": "MI", "rule": "service_contract_taxable", "value": "no, if optional and separately stated", "statute_wording": "A manufacturer's extended warranty (purchased by customer) or service contract is taxable if it is not optional and must be purchased with the vehicle. If purchased as an add-on option (separate charge), no tax is due.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_8.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0022", "state": "MI", "rule": "service_contract_taxable", "value": "Treasury statement", "statute_wording": "The sale of an optional or extended warranty is, in essence, a sale of nontaxable services.", "source_url": "https://www.michigan.gov/treasury/reference/tech/sales-tax-treatment-of-warranties", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0023", "state": "MI", "rule": "gap_taxable", "value": "no", "statute_wording": "Non-Taxable Charges - Optional warranties, GAP waiver, and federal excise tax only.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0024", "state": "MI", "rule": "addons_taxable", "value": "yes (dealer-installed accessories; non-optional services like wax, undercoat, fabric protection)", "statute_wording": "'Other taxable charges' may include waxing or undercoating a motor vehicle, fabric protection, service vehicles or certificates, and other services when these services or certificates are non-optional.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0025", "state": "MI", "rule": "destination_taxable", "value": "yes", "statute_wording": "Purchase Price of Vehicle - Include freight, factory, and dealer installed accessories", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0026", "state": "MI", "rule": "gov_fees_taxable", "value": "no (title, plate, registration); yes for a dealer-charged $1 temporary registration", "statute_wording": "The $1.00 BFS-4, 30-day Temporary Registration fee is entered on this line, if charged.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0027", "state": "MI", "rule": "title_fee", "value": "$15.00 (plus $1 if a lien is recorded); $20 instant/expedited", "statute_wording": "Title Fee - Enter $15 title fee - Add $5 for an expedited or instant title. If the vehicle is subject to a lien, an additional $1 is added to the title fee", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "2023-09-29", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0028", "state": "MI", "rule": "title_fee", "value": "statute components (sunset dates)", "statute_wording": "Until October 1, 2027, an applicant for a certificate of title ... shall accompany the application with a fee of $10.00.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-806", "checked_date": "2026-10-03", "effective_date": "2023-09-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0029", "state": "MI", "rule": "registration_fee", "value": "1984+ passenger cars: by list price; $178 at $29,000.01-$30,000, +$6 per $1,000 or part over $30,000; then 90% steps in years 2-4", "statute_wording": "More than $30,000.00, the tax of $178.00 is increased by $6.00 for each $1,000.00 increment or fraction of a $1,000.00 increment over $30,000.00.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-801", "checked_date": "2026-10-03", "effective_date": "1999-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0030", "state": "MI", "rule": "registration_fee", "value": "+$8.00 surcharges on every list-price registration until 2027-10-01", "statute_wording": "the taxes imposed under subsection (1)(c), (d), (e), (f), (i), (j), (m), (o), and (p) are each increased as follows: (a) A regulatory fee of $2.25 ... (b) A fee of $5.75", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-801", "checked_date": "2026-10-03", "effective_date": "2023-09-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0031", "state": "MI", "rule": "registration_fee", "value": "list price = SOS-published base MSRP (excludes destination and options)", "statute_wording": "List price means the manufacturer's suggested base list price as published by the secretary of state, or the manufacturer's suggested retail price as shown on the label", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-801", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0032", "state": "MI", "rule": "registration_fee", "value": "worked: new 2026 Tucson, 12 months = $198.00; used 2022 (4th registration) = $138.00", "statute_wording": "For a vehicle of the 1984 or a subsequent model year that has been previously registered ... the tax under this subdivision is determined by subtracting the model year of the vehicle from the calendar year for which the registration is sought.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-801", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0033", "state": "MI", "rule": "registration_period", "value": "original registration runs to the owner's birthday, 6-18 months, fee prorated by month; optional 2-year", "statute_wording": "If the owner's next birthday is less than 6 months in the future, the owner shall receive a registration valid until the owner's birthday following the owner's next birthday", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-226", "checked_date": "2026-10-03", "effective_date": "2022-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0034", "state": "MI", "rule": "plate_fee", "value": "$5.00 for a new standard plate", "statute_wording": "Standard plates First-time cost: $5 (registration and other fees may apply)", "source_url": "https://www.michigan.gov/sos/vehicle/license-plates/plates-and-tabs", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0035", "state": "MI", "rule": "lien_fee", "value": "$1.00 added to the title fee", "statute_wording": "Any application for the placement or discharge of a lien on a motor vehicle under section 238 shall be accompanied by a fee of $1.00.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-808", "checked_date": "2026-10-11", "effective_date": "2019-01-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0036", "state": "MI", "rule": "county_local_fees", "value": "none", "statute_wording": "", "source_url": "https://www.michigan.gov/sos/all-services/title-transfer-and-vehicle-registration", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0037", "state": "MI", "rule": "regional_transit_registration_tax", "value": "authorized but not in effect (needs voter approval)", "statute_wording": "may charge an additional tax on vehicle registrations issued to residents of a public transit region of not more than $1.20 for each $1,000.00 or fraction of $1,000.00 of the vehicle's list price", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-801j", "checked_date": "2026-10-03", "effective_date": "2013-03-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0038", "state": "MI", "rule": "inspection_emissions_fee", "value": "none (no safety or emissions inspection; Wayne County testing not required)", "statute_wording": "the owner of a motor vehicle who resides in Wayne, Oakland, or Macomb county shall not be required to have the motor vehicle tested or repaired under this act unless an emissions inspection test program is implemented", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-6506", "checked_date": "2026-10-03", "effective_date": "1996-04-17", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0039", "state": "MI", "rule": "other_point_of_sale_fees", "value": "Recreation Passport $15 (optional, opt-in); $34 optional electronic filing (dealer CVR); $1 temp registration if charged", "statute_wording": "Optional Electronic Filing $34 filing fee. This box is only to be utilized if customer agreed to file their paperwork electronically through MiEFS", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0040", "state": "MI", "rule": "dealer_registration_service_fee", "value": "none set by law; optional $34 electronic filing (taxable) where offered", "statute_wording": "", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0041", "state": "MI", "rule": "ev_hybrid_fee", "value": "EV $267/yr; plug-in hybrid $113/yr (2026), re-indexed with the fuel tax each Jan 1", "statute_wording": "The EV fee is $267 and is charged in addition to any regular registration fees. ... The PHEV fee is $113", "source_url": "https://www.michigan.gov/sos/vehicle/license-plates/plates-and-tabs", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0042", "state": "MI", "rule": "personal_property_tax", "value": "none (registration tax replaces all other state and local taxes on the vehicle)", "statute_wording": "The secretary of state shall collect the following taxes at the time of registering a vehicle, which exempts the vehicle from all other state and local taxation", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-801", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0043", "state": "MI", "rule": "doc_fee_rule", "value": "cap: lesser of 5% of cash price or $280 (financed / installment-sale deals)", "statute_wording": "The documentary preparation fee must not exceed 5% of the cash price of the motor vehicle or $160.00, whichever is less.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-492-113", "checked_date": "2026-10-03", "effective_date": "2002-12-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0044", "state": "MI", "rule": "doc_fee_amount", "value": "$280.00 (lesser of $280 or 5% of the vehicle's cash price)", "statute_wording": "Accordingly, the documentary preparation fee shall not exceed 5% of the cash price of the motor vehicle or $280.00, whichever is less.", "source_url": "https://www.michigan.gov/difs/-/media/Project/Websites/difs/Bulletins/2025/Bulletin_2025-03-CF.pdf", "checked_date": "2026-10-11", "effective_date": "2025-01-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0045", "state": "MI", "rule": "doc_fee_indexing", "value": "every 2 years by CPI-U for the 2 prior calendar years, rounded to nearest $10; next adjustment due January 2027", "statute_wording": "the administrator shall adjust the maximum amount then in effect for the documentary preparation fee ... every 2 years to reflect the cumulative percentage change in the Consumer Price Index for the 2 immediately preceding calendar years", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-492-113", "checked_date": "2026-10-03", "effective_date": "2005-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0046", "state": "MI", "rule": "doc_fee_disclosure", "value": "must be in the cash price on the contract; must not be described as required by the state", "statute_wording": "Documentary preparation fees should not be referred to or implied in any document as being required by the State of Michigan or Michigan law.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/sos/01preston/Dealer_Manual_Chapter_7.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0047", "state": "MI", "rule": "doc_fee_cash_credit_same", "value": "no rule: the $280 cap governs installment (dealer-financed) contracts only; cash and outside-financed deals are neither capped nor regulated by the Act", "statute_wording": "The Act does not apply to cash or non-installment sale transactions and neither permits nor prohibits the charging of a documentary preparation fee to a buyer of a motor vehicle who is purchasing the motor vehicle through a cash or non-installment sale transaction.", "source_url": "https://www.michigan.gov/documents/cis/2007-10-CF_202696_7.pdf", "checked_date": "2026-10-03", "effective_date": "2007-07-11", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0048", "state": "MI", "rule": "private_party_tax", "value": "6% use tax paid by buyer at Secretary of State; no trade-in credit; family transfers exempt", "statute_wording": "6% sales tax due of the full purchase price or fair market value, whichever is greater.", "source_url": "https://www.michigan.gov/sos/vehicle/ownership", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0049", "state": "MI", "rule": "private_party_value_basis", "value": "greater of price or fair market value (SOS practice); statute says price paid", "statute_wording": "6% use tax (on the greater of the fair market value or the amount paid) and the $15 title transfer fee will be due.", "source_url": "https://www.michigan.gov/sos/vehicle/ownership", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0050", "state": "MI", "rule": "out_of_state_credit", "value": "credit for sales/use tax paid to another state if that state gives Michigan reciprocal credit; pay the difference if less", "statute_wording": "If the sale or use of property was already subjected to a tax under the law of any other state ... in an amount less than the tax imposed by this act, this act applies, but at a rate measured by the difference", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-94", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0051", "state": "MI", "rule": "buying_out_of_state", "value": "Michigan resident buying elsewhere pays 6% use tax at SOS on titling, less credit for the other state's tax", "statute_wording": "The tax imposed by this section for the privilege of using, storing, or consuming a vehicle ... shall be collected before the transfer of the vehicle", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-93", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0052", "state": "MI", "rule": "out_of_state_buyer_from_mi_dealer", "value": "nonresident with 60-day in-transit permit: no MI tax for exempt/non-reciprocal states; lesser of MI or home-state tax for reciprocal states", "statute_wording": "Reciprocal states allow Michigan sales tax to be collected on the lesser of two calculations.", "source_url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/485_11-25.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0053", "state": "MI", "rule": "new_resident", "value": "no use tax if the vehicle was bought by a nonresident and brought in more than 90 days after purchase", "statute_wording": "The property is purchased by a person who is not a resident of this state at the time of purchase and is brought into this state more than 90 days after the date of purchase.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-93", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0054", "state": "MI", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-492-118", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0055", "state": "MI", "rule": "max_finance_rate", "value": "25% per year (installment sale contracts by licensed sellers)", "statute_wording": "a regulated lender may charge, collect, and receive any rate of interest or finance charge for an extension of credit not to exceed 25% per annum", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-445-1854", "checked_date": "2026-10-03", "effective_date": "1996-03-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0056", "state": "MI", "rule": "used_vehicle_rule", "value": "same 6% on dealer price; same capped trade-in; registration uses depreciated list-price fee by model-year age", "statute_wording": "If the result is 1, 2, or 3 or more, then, respectively, the second, third, or subsequent registration tax must be paid.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-801", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0057", "state": "MI", "rule": "sale_of_own_vehicle_credit", "value": "none (no credit for selling your old car privately)", "statute_wording": "", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-51", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0058", "state": "MI", "rule": "late_tax_penalty", "value": "private buyer: $15 late title fee after 15 days; dealer: $50 late transfer fee after 21 days ($100 for used dealers with inventory lender)", "statute_wording": "$15 late fee if the title isn't transferred within 15 days of the sale.", "source_url": "https://www.michigan.gov/sos/all-services/title-transfer-and-vehicle-registration", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0059", "state": "MI", "rule": "recent_change", "value": "2026-01-01: trade-in cap rose to $12,000; EV/PHEV fees jumped to $267/$113 with the new fuel tax; 2025-01-28: doc fee cap $280", "statute_wording": "For transactions occurring January 1, 2026, through December 31, 2026: $12,000", "source_url": "https://www.michigan.gov/taxes/rep-legal/rab/2022-revenue-administrative-bulletins/revenue-administrative-bulletin-2022-17", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0060", "state": "MI", "rule": "upcoming_change", "value": "2027-01-01 trade cap $13,000; 2028-01-01 $14,000; 2029-01-01 no cap. Jan 2027 doc fee re-index. 2027-10-01 sunset of $8 registration and $3 title surcharges (unless extended). 2027-12-31 tire surcharge sunset. EV/PHEV fees re-index each Jan 1.", "statute_wording": "Beginning on January 1 in the year in which the amount under sub-subparagraph (C)(I) exceeds $14,000.00 and each January 1 thereafter, there is no limitation on the agreed-upon value", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-51", "checked_date": "2026-10-03", "effective_date": "2029-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0061", "state": "MI", "rule": "upcoming_change", "value": "pending: 2025 SB 695 (RTA registration-tax election wording) in House committee", "statute_wording": "", "source_url": "https://www.legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0695", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0062", "state": "MI", "rule": "rebate_bill_history", "value": "2021 HB 4939 (exempt manufacturer rebates) died", "statute_wording": "", "source_url": "https://www.legislature.mi.gov/Bills/Bill?ObjectName=2021-HB-4939", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0063", "state": "MI", "rule": "lease_trade_in", "value": "trade-in credit does not apply to leases", "statute_wording": "This subparagraph does not apply to leases or rentals.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-51", "checked_date": "2026-10-03", "effective_date": "2013-12-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MI-0064", "state": "MI", "rule": "doc_fee_cash_price_basis", "value": "5% test uses the 'cash price of the motor vehicle'", "statute_wording": "Cash price means the price measured in dollars at which a seller of a motor vehicle would in good faith sell to the buyer ... if the sale were a sale for cash instead of an installment sale.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-492-102", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0065", "state": "MI", "rule": "trade_in_cap", "value": "$13,000 for 2027", "statute_wording": "Beginning January 1, 2020 and each January 1 thereafter, the amount under sub-subparagraph (C)(I) is increased ... by an additional $1,000.00 each year.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-51", "checked_date": "2026-10-12", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MI-0066", "state": "MI", "rule": "doc_fee_complaint", "value": "Michigan Department of Insurance and Financial Services (DIFS), Office of Consumer Services; DIFS, PO Box 30220, Lansing, MI 48909-7720", "statute_wording": "\"Administrator\" means the director of the department of insurance and financial services.", "source_url": "https://www.michigan.gov/difs/consumers/complaint", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0001", "state": "MN", "rule": "tax_local_name", "value": "Motor Vehicle Sales Tax (MVST); the statute calls it an excise tax", "statute_wording": "Motor Vehicle Sales Tax is due on most motor vehicle sales or transfers.", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0002", "state": "MN", "rule": "tax_type", "value": "state motor vehicle excise tax in place of the general sales tax (and local sales taxes)", "statute_wording": "the sale or use of motor vehicles shall be exempt from the excise tax imposed by chapter 297A", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.13", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0003", "state": "MN", "rule": "tax_collected_by", "value": "dealer collects from the buyer and submits MVST, registration tax and fees to the registrar (deputy registrar / DVS) within 10 days", "statute_wording": "the dealer shall complete a title and registration application and shall submit the application along with the excise and registration taxes and all applicable fees to the registrar within ten days of the sale of the vehicle.", "source_url": "https://www.revisor.mn.gov/rules/7400.5200/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0004", "state": "MN", "rule": "tax_collected_by", "value": "paid to a deputy registrar or DVS when the title is transferred (registrar acts as the Revenue commissioner's agent)", "statute_wording": "This tax is paid to a deputy registrar or Driver and Vehicle Services of the Department of Public Safety when the title is transferred.", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0005", "state": "MN", "rule": "tax_due_date", "value": "dealer: within 10 days of sale; private sale: title transfer within 10 days (late-transfer penalty after 20 days)", "statute_wording": "Except in special situations, the transfer of ownership must take place on the certificate of title within ten days of the date of sale.", "source_url": "https://assets.dps.mn.gov/files/dvs/BuyingorSellingMotorVehicle_Just_the_Facts.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0006", "state": "MN", "rule": "state_rate", "value": "6.875%", "statute_wording": "There is imposed an excise tax of 6.875 percent on the purchase price of any motor vehicle purchased or acquired, either in or outside of the state of Minnesota", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.02", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0007", "state": "MN", "rule": "state_rate", "value": "6.875% (DOR statement; was 6.5% before 2023-07-01)", "statute_wording": "*Prior to July 1, 2023, the Motor Vehicle Sales Tax rate was 6.5%.", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0008", "state": "MN", "rule": "taxable_base", "value": "purchase price = total consideration, less trade-in allowance, less manufacturer rebate", "statute_wording": "\"Purchase price\" means the total consideration valued in money for a sale, whether paid in money or otherwise.", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0009", "state": "MN", "rule": "taxable_base", "value": "DOR formula: vehicle sales price - rebates - trade-in allowance = taxable price; x 6.875%", "statute_wording": "The taxable sales price is determined by subtracting any rebates and trade-in allowance from the vehicle sales price.", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0010", "state": "MN", "rule": "min_max_tax", "value": "no minimum or maximum; in-lieu flat taxes: $10 for qualifying older passenger cars, $150 for collector-class cars", "statute_wording": "In lieu of the tax imposed in subdivision 1, there is imposed a tax of $10 on the purchase price of any passenger automobile described in section 297B.025, subdivision 1.", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.02", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0011", "state": "MN", "rule": "in_lieu_older_vehicle", "value": "$10 instead of 6.875% if the passenger car is in its 10th+ year of life and its resale value is under $3,000", "statute_wording": "is in the tenth or subsequent year of vehicle life, and (2) does not have a resale value of $3,000 or more", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.025", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0012", "state": "MN", "rule": "tax_rounding", "value": "UNVERIFIED: no published MVST rounding rule; calculator uses nearest cent, half up", "statute_wording": "", "source_url": "https://www.revenue.state.mn.us/guide/taxes-and-rates", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0013", "state": "MN", "rule": "local_tax", "value": "no local sales tax on vehicles; instead a flat $20 local vehicle excise tax in 16 DOR-administered counties/cities, incl. Hennepin County (Minneapolis)", "statute_wording": "Local sales tax does not apply to sales of vehicles. Instead, a local vehicle excise tax may apply.", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0014", "state": "MN", "rule": "local_tax", "value": "Hennepin County Transit Vehicle Excise: $20 per vehicle (since 2017-10-01)", "statute_wording": "A $20 vehicle excise tax applies to sales of motor vehicles in applicable cities or counties.", "source_url": "https://www.revenue.state.mn.us/guide/vehicle-excise-tax", "checked_date": "2026-10-03", "effective_date": "2017-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0015", "state": "MN", "rule": "local_tax", "value": "authorizing statute: county transportation tax incl. $20 per motor vehicle bought from a retailer", "statute_wording": "an excise tax of $20 per motor vehicle, as defined in section 297B.01, subdivision 11, purchased or acquired from any person engaged in the business of selling motor vehicles at retail, occurring within the jurisdiction of the taxing authority.", "source_url": "https://www.revisor.mn.gov/statutes/cite/297A.993", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0016", "state": "MN", "rule": "local_tax_basis", "value": "where the dealer delivers the car (the sale location), not the buyer's home address; dealer collects it and reports it on its own sales and use tax return", "statute_wording": "If the customer receives the motor vehicle in a county or city with a vehicle excise tax, the business must collect the excise tax even if the buyer will register the vehicle in another state.", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0017", "state": "MN", "rule": "local_tax_cap", "value": "n/a: flat $20 per vehicle, not a percentage", "statute_wording": "Businesses selling motor vehicles in a county or a city with a vehicle excise tax must collect a $20 tax on each vehicle", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0018", "state": "MN", "rule": "local_rate_lookup", "value": "DOR Vehicle Excise Tax list (16 active areas) + DOR tax-type-codes.xlsx (machine-readable, quarterly); wheelage list on DVS page (55 counties, HTML only)", "statute_wording": "We administer a $20 vehicle excise tax in these areas:", "source_url": "https://www.revenue.state.mn.us/guide/vehicle-excise-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0019", "state": "MN", "rule": "metro_area_sales_taxes", "value": "do not apply to vehicles (0.25% housing + 0.75% transportation since 2023-10-01 are general sales taxes)", "statute_wording": "They follow the same rules as all local sales taxes.", "source_url": "https://www.revenue.state.mn.us/sites/default/files/2026-08/metro-tax-rate-guide-2026-q4.pdf", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0020", "state": "MN", "rule": "trade_in_credit", "value": "full: the trade-in allowance is deducted before tax", "statute_wording": "the credit or trade-in value allowed by the person selling the motor vehicle shall be deducted from the total selling price to establish the purchase price of the vehicle being sold", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0021", "state": "MN", "rule": "trade_in_credit", "value": "DVS wording: trade-in to a licensed dealer reduces the tax", "statute_wording": "When trading a vehicle in to a license dealer, the trade-in amount will reduce the purchase price resulting in a sales tax reduction.", "source_url": "https://dps.mn.gov/divisions/dvs/vehicle/vehicle-fees/vehicle-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0022", "state": "MN", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0023", "state": "MN", "rule": "negative_equity", "value": "not taxed and does not reduce the credit: the full allowance is deducted; the payoff is added to the loan (inference)", "statute_wording": "", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0024", "state": "MN", "rule": "rebate_manufacturer", "value": "lowers the tax (new and used; manufacturer and third-party rebates with a fixed value)", "statute_wording": "The purchase price excludes the amount of a manufacturer's rebate paid or payable to the purchaser.", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0025", "state": "MN", "rule": "rebate_manufacturer", "value": "EV credits: point-of-sale federal credit or MN EV rebate = rebate (lowers tax); credit claimed later on a tax return = not", "statute_wording": "The EV credit qualifies as a rebate that reduces the motor vehicle purchase price", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0026", "state": "MN", "rule": "discount_dealer", "value": "lowers the taxed price (tax is on the price actually paid)", "statute_wording": "\"Purchase price\" means the total consideration valued in money for a sale", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0027", "state": "MN", "rule": "doc_fee_taxable", "value": "no (per DOR)", "statute_wording": "Registration, license, and document fees", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0028", "state": "MN", "rule": "service_contract_taxable", "value": "no: extended warranties / service contracts are not taxed", "statute_wording": "Extended warranties to cover unexpected repair costs are not taxable.", "source_url": "https://www.revenue.state.mn.us/guide/warranties-and-service-contracts", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0029", "state": "MN", "rule": "maintenance_contract_taxable", "value": "yes: a prepaid maintenance plan sold with the car pays the GENERAL sales tax at the local combined rate (Minneapolis 9.025%), not MVST", "statute_wording": "If an optional maintenance contract is sold with a motor vehicle, then the contract is taxed at the 6.875% general sales tax rate and applicable local taxes.", "source_url": "https://www.revenue.state.mn.us/guide/warranties-and-service-contracts", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0030", "state": "MN", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "Gap and service contract premiums", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-leases", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0031", "state": "MN", "rule": "addons_taxable", "value": "yes: dealer-installed accessories and labor (rustproofing, undercoating, prep) are taxed at 6.875% MVST as part of the price", "statute_wording": "Charges for accessories (e.g., running boards and mud flaps)", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0032", "state": "MN", "rule": "destination_taxable", "value": "yes", "statute_wording": "Charges for labor performed (e.g., rustproofing, undercoating, dealer preparation, and transportation)", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0033", "state": "MN", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Registration, license, and document fees", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0034", "state": "MN", "rule": "title_fee", "value": "$8.25 title + $2.25 technology surcharge + $3.50 public safety vehicle fee = $14.00 per title", "statute_wording": "for filing an application for and the issuance of an original certificate of title, $8.25", "source_url": "https://www.revisor.mn.gov/statutes/cite/168A.29", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0035", "state": "MN", "rule": "technology_surcharge", "value": "$2.25 per title transaction (and $2.25 on each registration renewal)", "statute_wording": "a surcharge of $2.25 must be added to the fee and credited to the driver and vehicle services technology account", "source_url": "https://www.revisor.mn.gov/statutes/cite/168A.29", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0036", "state": "MN", "rule": "public_safety_vehicle_fee", "value": "$3.50 per title", "statute_wording": "In addition to the fee required under paragraph (a), clause (1), the department must be paid $3.50.", "source_url": "https://www.revisor.mn.gov/statutes/cite/168A.29", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0037", "state": "MN", "rule": "filing_fee", "value": "$12 per transaction ($8 on a plain renewal); effective 2023-10-01 (was $11 / $7)", "statute_wording": "a $12 filing fee is imposed on every other type of vehicle transaction", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.33", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0038", "state": "MN", "rule": "transfer_fee", "value": "$10 'transfer tax' on the initial registration and on every title transfer", "statute_wording": "A fee of $10 shall be charged on the initial registration and each subsequent transfer of title within the state, other than transfers for resale purposes, of every motor vehicle weighing more than 1,000 pounds.", "source_url": "https://www.revisor.mn.gov/statutes/cite/115A.908", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0039", "state": "MN", "rule": "registration_fee", "value": "annual registration tax: $10 + 1.575% x MSRP (excluding destination and dealer add-ons) x year-of-life percentage; first year 100%", "statute_wording": "for a vehicle initially registered in Minnesota on or after November 16, 2020, 1.575 percent of the manufacturer's suggested retail price of the vehicle", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.013", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0040", "state": "MN", "rule": "registration_fee", "value": "year-of-life schedule: 100, 95, 90, 80, 70, 60, 50, 40, 25, 10 percent; $20 (plus $10) from year 11", "statute_wording": "for the second year, 95 percent of the price", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.013", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0041", "state": "MN", "rule": "registration_tax_rounding", "value": "registrar may round the registration tax to the nearest whole dollar", "statute_wording": "Whenever the tax on any vehicle as computed under the provisions of this section is found to be indivisible by $1, the registrar is authorized to adjust such tax to the nearest even dollar.", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.013", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0042", "state": "MN", "rule": "first_year_of_life", "value": "the model year", "statute_wording": "\"First year of life\" means the year of model designation of the vehicle", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.002", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0043", "state": "MN", "rule": "county_local_fees", "value": "Hennepin County wheelage tax $20 a year, collected by DVS with the registration tax (by where the car is kept)", "statute_wording": "The wheelage tax under this section is at the rate of up to $20 per year, in any increment of a whole dollar, as specified by each county that authorizes the tax.", "source_url": "https://www.revisor.mn.gov/statutes/cite/163.051", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0044", "state": "MN", "rule": "county_local_fees", "value": "Hennepin $20 wheelage (DVS list)", "statute_wording": "Wheelage tax is due at the time of vehicle registration.", "source_url": "https://dps.mn.gov/divisions/dvs/vehicle/vehicle-fees/vehicle-wheelage-tax", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0045", "state": "MN", "rule": "plate_fee", "value": "$15.50 for a pair of standard passenger plates (new car); used car keeps its plates", "statute_wording": "Plate fee: $15.50", "source_url": "https://dps.mn.gov/divisions/dvs/vehicle/license-plates/standard-passenger-license-plates", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0046", "state": "MN", "rule": "lien_fee", "value": "$2 per security interest noted on the title", "statute_wording": "for each security interest when first noted upon a certificate of title, including the concurrent notation of any assignment thereof and its subsequent release or satisfaction, $2", "source_url": "https://www.revisor.mn.gov/statutes/cite/168A.29", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0047", "state": "MN", "rule": "inspection_emissions_fee", "value": "none: Minnesota has no emissions or safety inspection for passenger cars", "statute_wording": "", "source_url": "https://www.revisor.mn.gov/statutes/cite/116.60", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0048", "state": "MN", "rule": "other_point_of_sale_fees", "value": "at the deputy registrar: filing $12, title $8.25, technology $2.25, public safety vehicle $3.50, transfer $10, lien $2 = $38.00 on every financed purchase, new or used", "statute_wording": "Typical transfer fees for a titled vehicle:", "source_url": "https://assets.dps.mn.gov/files/dvs/BuyingorSellingMotorVehicle_Just_the_Facts.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0049", "state": "MN", "rule": "ev_hybrid_fee", "value": "battery EV: surcharge = greater of $150 or 0.5% x MSRP x year-of-life %; plug-in hybrid: greater of $75 or 0.25% x MSRP x %; ordinary hybrid: none", "statute_wording": "$150 for a registration period beginning on or after January 1, 2026, and on or before June 30, 2027", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.013", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0050", "state": "MN", "rule": "registration_period", "value": "12 months, monthly series: runs from the 1st of the month of registration to the end of the 12th month", "statute_wording": "There are established 12 registration periods, each to be designated by a calendar month and to start on the first day of such month and end on the last day of the 12th month from the date of commencing.", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.017", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0051", "state": "MN", "rule": "dealer_registration_service_fee", "value": "no state-set dealer title fee; dealers may add an 'optional electronic transfer fee' (no cap found) outside the doc-fee cap", "statute_wording": "\"Optional electronic transfer fee\" means a charge for services agreed upon between the parties for electronic transmission of ownership records.", "source_url": "https://www.revisor.mn.gov/statutes/cite/53C.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0052", "state": "MN", "rule": "doc_fee_rule", "value": "hard cap (for vehicles to be registered in Minnesota)", "statute_wording": "A motor vehicle dealer may not charge a documentary fee or document administration fee in excess of the amounts provided under paragraph (b)", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.27", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0053", "state": "MN", "rule": "doc_fee_amount", "value": "lesser of $350 or 10% of the value of the sale (since 2025-07-01); $350 in all five dealer cases", "statute_wording": "For motor vehicle sales or leases made on or after July 1, 2025, the maximum fee is the lesser of $350 or an amount equal to ten percent of the value of the sale or lease.", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.27", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0054", "state": "MN", "rule": "doc_fee_indexing", "value": "none: fixed at the $350/10% step since 2025-07-01; no further step or CPI clause in the statute", "statute_wording": "For motor vehicle sales or leases made on or after July 1, 2025, the maximum fee is the lesser of $350 or an amount equal to ten percent of the value of the sale or lease.", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.27", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0055", "state": "MN", "rule": "doc_fee_disclosure", "value": "must be a separate line on the sales agreement; may be left out of the advertised price", "statute_wording": "The fee must be separately stated on the sales agreement maintained under Minnesota Rules, part 7400.5200, and may be excluded from the dealer's advertised price.", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.27", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0056", "state": "MN", "rule": "doc_fee_disclosure", "value": "dealer fees authorized by law are exempt from Minnesota's all-in-price (junk fee) law", "statute_wording": "fees authorized by law related to the purchase or lease of a motor vehicle that are charged by a motor vehicle dealer", "source_url": "https://www.revisor.mn.gov/statutes/cite/325D.44", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0057", "state": "MN", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.27", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0058", "state": "MN", "rule": "private_party_tax", "value": "6.875% of the purchase price, paid by the buyer at a deputy registrar when transferring the title; no $20 local excise", "statute_wording": "This includes sales by car dealers, leasing companies, private individuals, or any other type of business.", "source_url": "https://www.revenue.state.mn.us/guide/motor-vehicle-sales", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0059", "state": "MN", "rule": "private_party_value_basis", "value": "the actual price declared on the title by the seller; the 'average value of similar motor vehicles' is used only for gifts or nominal-price transfers", "statute_wording": "The purchase price in those instances where the motor vehicle is acquired by gift or by any other transfer for a nominal or no monetary consideration shall also include the average value of similar motor vehicles, established by standards and guides as determined by the motor vehicle registrar.", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0060", "state": "MN", "rule": "gift_transfers", "value": "gifts between spouses, parent-child, grandparent-grandchild, inheritance, divorce: not taxed; other gifts taxed on average value", "statute_wording": "the transfer of a motor vehicle by gift between:", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0061", "state": "MN", "rule": "out_of_state_credit", "value": "credit for another state's tax, rate-for-rate; pay only the difference; only if that state gives Minnesota a similar credit", "statute_wording": "at a rate measured by the difference only between the rate fixed in this chapter, and the rate by which the previous tax paid in the other state upon the sale or use was computed", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.08", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0062", "state": "MN", "rule": "buying_out_of_state", "value": "a Minnesota resident who buys elsewhere pays MVST when registering in Minnesota, less the rate credit", "statute_wording": "on the purchase price of any motor vehicle purchased or acquired, either in or outside of the state of Minnesota, which is required to be registered under the laws of this state.", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.02", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0063", "state": "MN", "rule": "out_of_state_buyer", "value": "a non-resident buying from a Minnesota dealer and registering elsewhere pays no MVST, but still pays the $20 local excise if delivery is in an excise area; the doc-fee cap does not apply", "statute_wording": "If you can verify this information, the sale is not subject to the Minnesota Motor Vehicle Sales Tax.", "source_url": "https://www.revenue.state.mn.us/guide/nontaxable-transactions-0", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0064", "state": "MN", "rule": "new_resident", "value": "no MVST if the car was bought more than 60 days before moving and registered in the person's name in the other state; register within 60 days; pay registration tax and title fees", "statute_wording": "provided the purchase occurred more than 60 days prior to the date such person began residing in the state of Minnesota and the motor vehicle was registered in the person's name in the other state or country", "source_url": "https://www.revisor.mn.gov/statutes/cite/297B.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0065", "state": "MN", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://www.revisor.mn.gov/statutes/cite/53C.09", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0066", "state": "MN", "rule": "max_finance_rate", "value": "retail installment contracts: 18% (model year = sale year or one year older), 19.75% (2-3 years older), 23.25% (older)", "statute_wording": "Class 1. Any motor vehicle designated by the manufacturer by a year model of the same or not more than one year prior to the year in which the sale is made - 18 percent per year.", "source_url": "https://www.revisor.mn.gov/statutes/cite/53C.09", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0067", "state": "MN", "rule": "used_vehicle_rule", "value": "same 6.875% on the price less trade-in and rebate; plates and current registration go with the car, so the dealer does not collect registration tax if the car is currently registered in Minnesota", "statute_wording": "If the vehicle is currently registered in Minnesota, the dealer is not required to collect and submit the registration tax.", "source_url": "https://www.revisor.mn.gov/rules/7400.5200/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0068", "state": "MN", "rule": "used_vehicle_rule", "value": "registration and plates pass to the buyer", "statute_wording": "When you sell your vehicle, the license plate and registration taxes are assigned to the new owner.", "source_url": "https://assets.dps.mn.gov/files/dvs/BuyingorSellingMotorVehicle_Just_the_Facts.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0069", "state": "MN", "rule": "registration_on_dealer_held_vehicle", "value": "if the dealer withheld renewal while holding the car, the rest of the year's tax, prorated monthly, is due when sold", "statute_wording": "When, thereafter, such vehicle is otherwise used or is sold, leased, or rented to another person, firm, corporation, or association, the tax for the remainder of the year, prorated on a monthly basis, shall become payable immediately.", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.013", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0070", "state": "MN", "rule": "recent_change", "value": "MVST 6.5% -> 6.875%", "statute_wording": "This section is effective for sales and purchases made on or after July 1, 2023.", "source_url": "https://www.revisor.mn.gov/laws/2023/0/68/", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0071", "state": "MN", "rule": "recent_change", "value": "doc-fee cap stepped up: $125 -> lesser of $200/10% (2023-07-01), $275/10% (2024-07-01), $350/10% (2025-07-01)", "statute_wording": "This section is effective for motor vehicle sales and leases made on or after July 1, 2023.", "source_url": "https://www.revisor.mn.gov/laws/2023/0/68/", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0072", "state": "MN", "rule": "recent_change", "value": "registration tax 1.285% -> 1.575% (1.25% -> 1.54% for pre-2020-11-16 vehicles) and a slower depreciation schedule", "statute_wording": "applies to taxes payable for a registration period starting on or after January 1, 2024.", "source_url": "https://www.revisor.mn.gov/laws/2023/0/68/", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0073", "state": "MN", "rule": "recent_change", "value": "filing fee $11 -> $12 (renewal $7 -> $8)", "statute_wording": "This section is effective October 1, 2023", "source_url": "https://www.revisor.mn.gov/laws/2023/0/68/", "checked_date": "2026-10-03", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0074", "state": "MN", "rule": "recent_change", "value": "EV surcharge becomes value-based with a $150 minimum; new PHEV surcharge ($75 minimum)", "statute_wording": "applies to taxes payable for a registration period beginning on or after January 1, 2026.", "source_url": "https://www.revisor.mn.gov/laws/2025/1/8/", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0075", "state": "MN", "rule": "recent_change", "value": "junk-fee all-in-price law takes effect, with a dealer-fee exemption", "statute_wording": "This section is effective January 1, 2025", "source_url": "https://www.revisor.mn.gov/laws/2024/0/111/", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0076", "state": "MN", "rule": "recent_change", "value": "2026 session: 297B.03 amended only to drop the JOBZ exemption (no effect on consumer deals)", "statute_wording": "This section is effective the day following final enactment.", "source_url": "https://www.revisor.mn.gov/laws/2026/0/128/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0077", "state": "MN", "rule": "upcoming_change", "value": "EV surcharge minimum $150 -> $100 and PHEV $75 -> $50 for registration periods beginning on/after 2027-07-01", "statute_wording": "$100 for a registration period beginning on or after July 1, 2027.", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.013", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0078", "state": "MN", "rule": "upcoming_change", "value": "Dakota, Isanti and Mower wheelage $10 -> $20 (Hennepin unchanged at $20)", "statute_wording": "*Dakota, Isanti and Mower counties' wheelage tax will increase to $20 for registration periods beginning Jan. 1, 2027.", "source_url": "https://dps.mn.gov/divisions/dvs/vehicle/vehicle-fees/vehicle-wheelage-tax", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MN-0079", "state": "MN", "rule": "upcoming_change", "value": "none scheduled for the MVST rate, the doc-fee cap, title/filing fees or the registration-tax formula", "statute_wording": "", "source_url": "https://www.revisor.mn.gov/statutes/cite/168.27", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MN-0080", "state": "MN", "rule": "doc_fee_complaint", "value": "Minnesota Department of Public Safety, Driver and Vehicle Services Division, Dealer Unit; 445 Minnesota Street, Suite 191, St. Paul, MN 55101", "statute_wording": "If you experience a problem with a motor vehicle dealership, you should file a complaint with the Department of Public Safety", "source_url": "https://ag.state.mn.us/Consumer/Auto/", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0001", "state": "MO", "rule": "tax_local_name", "value": "motor_vehicle_sales_tax", "statute_wording": "A tax is hereby levied and imposed for the privilege of titling new and used motor vehicles, trailers, boats, and outboard motors purchased or acquired for use on the highways or waters of this state", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.020", "checked_date": "2026-10-02", "effective_date": "2023-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0002", "state": "MO", "rule": "tax_type", "value": "sales_tax_on_titling", "statute_wording": "This tax is imposed on the person titling such property, and shall be paid according to the procedures in section 144.070 or 144.440.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.020", "checked_date": "2026-10-02", "effective_date": "2023-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0003", "state": "MO", "rule": "tax_collected_by", "value": "buyer_at_license_office_at_titling", "statute_wording": "Sales tax on motor vehicles and trailers is remitted to the Department of Revenue when submitting the application for title to the department.", "source_url": "https://www.sos.mo.gov/cmsimages/adrules/csr/current/12csr/12c10-103.pdf", "checked_date": "2026-10-02", "effective_date": "2006-03-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0004", "state": "MO", "rule": "tax_collected_by", "value": "dealer_after_fusion_2027", "statute_wording": "shall collect and remit the sales tax required under this section on all motor vehicles that such dealer sells", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.070", "checked_date": "2026-10-02", "effective_date": "2023-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0005", "state": "MO", "rule": "state_rate", "value": "0.04225", "statute_wording": "The state tax rate is 4.225 percent. This is comprised of: Four percent state tax, one-eighth of one percent conservation tax, and one-tenth of one percent soil and water conservation tax.", "source_url": "https://www.sos.mo.gov/cmsimages/adrules/csr/current/12csr/12c10-103.pdf", "checked_date": "2026-10-02", "effective_date": "1983-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0006", "state": "MO", "rule": "taxable_base", "value": "price_plus_doc_fee_minus_trade_minus_rebate", "statute_wording": "the term \"purchase price\" shall mean the total amount of the contract price agreed upon between the seller and the applicant in the acquisition of the motor vehicle", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.070", "checked_date": "2026-10-02", "effective_date": "2023-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0007", "state": "MO", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.020", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0008", "state": "MO", "rule": "local_tax", "value": "0.0475", "statute_wording": "The local sales tax to be collected on the purchase price of motor vehicles ... if the address of the applicant is within a city or county listed below. This rate is in addition to the state tax rate of 4.225%", "source_url": "https://dor.mo.gov/forms/MV%20-%20Local%20Sales%20Tax.pdf", "checked_date": "2026-10-02", "effective_date": "2023-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0009", "state": "MO", "rule": "local_tax", "value": "0.04625", "statute_wording": "", "source_url": "https://dor.mo.gov/forms/MV%20-%20Local%20Sales%20Tax.pdf", "checked_date": "2026-10-02", "effective_date": "2023-04-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0010", "state": "MO", "rule": "local_tax", "value": "0.08975_combined_general", "statute_wording": "", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-jurisdiction-total-rate-q4-2026.xlsx", "checked_date": "2026-10-02", "effective_date": "2023-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0011", "state": "MO", "rule": "local_tax_basis", "value": "buyer_residence_rate_on_title_application_date", "statute_wording": "All sales taxes associated with the titling of motor vehicles, trailers, boats and outboard motors under the laws of Missouri shall be imposed at the rate in effect at the location of the address of the owner thereof", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.069", "checked_date": "2026-10-02", "effective_date": "2013-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0012", "state": "MO", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=32.087", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0013", "state": "MO", "rule": "local_rate_lookup", "value": "https://sa.dor.mo.gov/mv/stc/", "statute_wording": "Any local sales tax so adopted shall become effective on the first day of the second calendar quarter after the director of revenue receives notice of adoption", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=32.087", "checked_date": "2026-10-02", "effective_date": "2018-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0014", "state": "MO", "rule": "trade_in_credit", "value": "price_minus_actual_allowance", "statute_wording": "the tax imposed by sections 144.020 and 144.440 shall be computed only on that portion of the purchase price which exceeds the actual allowance made for the article or articles traded in or exchanged", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.025", "checked_date": "2026-10-02", "effective_date": "2019-12-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0015", "state": "MO", "rule": "trade_in_cap", "value": "none", "statute_wording": "Where the trade-in or exchange allowance plus any applicable rebate exceeds the purchase price of the purchased article there shall be no sales or use tax owed.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.025", "checked_date": "2026-10-02", "effective_date": "2019-12-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0016", "state": "MO", "rule": "sale_of_own_vehicle_credit", "value": "180_days_before_or_after", "statute_wording": "if the seller purchases or contracts to purchase a subsequent motor vehicle, trailer, boat, or outboard motor within one hundred eighty days before or after the date of the sale of one or more previously-owned motor vehicles", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.025", "checked_date": "2026-10-02", "effective_date": "2019-12-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0017", "state": "MO", "rule": "negative_equity", "value": "not_taxed", "statute_wording": "shall be computed only on that portion of the purchase price which exceeds the actual allowance made for the article or articles traded in", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.025", "checked_date": "2026-10-02", "effective_date": "2019-12-23", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0018", "state": "MO", "rule": "rebate_manufacturer", "value": "deducted_before_tax", "statute_wording": "Where the purchaser of a motor vehicle, trailer, boat or outboard motor receives a rebate from the seller or manufacturer, the tax ... shall be computed only on that portion of the purchase price which exceeds the amount of the rebate", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.025", "checked_date": "2026-10-02", "effective_date": "2019-12-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0019", "state": "MO", "rule": "discount_dealer", "value": "deducted_before_tax", "statute_wording": "the total amount of the contract price agreed upon between the seller and the applicant", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.070", "checked_date": "2026-10-02", "effective_date": "2023-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0020", "state": "MO", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Documentation fee Taxable", "source_url": "https://dor.mo.gov/taxation/business/documents/New-and-Used-Motor-Vehicle-Dearlerships.pdf", "checked_date": "2026-10-02", "effective_date": "2025-03-28", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0021", "state": "MO", "rule": "service_contract_taxable", "value": "no_if_separately_stated", "statute_wording": "The sale price for the optional warranty is separately stated. The extended warranty is not subject to tax.", "source_url": "https://www.sos.mo.gov/cmsimages/adrules/csr/current/12csr/12c10-103.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0022", "state": "MO", "rule": "gap_taxable", "value": "no", "statute_wording": "", "source_url": "https://dor.mo.gov/taxation/business/documents/New-and-Used-Motor-Vehicle-Dearlerships.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0023", "state": "MO", "rule": "addons_taxable", "value": "physical_taxable_service_separately_stated_exempt", "statute_wording": "Separately stated fees, which include etching service, extended warranty, vehicle service contract, mechanical protection programs, pre-paid maintenance or service agreement, roadside assistance, appearance program, glass/windshield program, key replacement, and tire and wheel Exempt", "source_url": "https://dor.mo.gov/taxation/business/documents/New-and-Used-Motor-Vehicle-Dearlerships.pdf", "checked_date": "2026-10-02", "effective_date": "2025-03-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0024", "state": "MO", "rule": "destination_taxable", "value": "yes_when_in_vehicle_price", "statute_wording": "the total amount of the contract price agreed upon between the seller and the applicant", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.070", "checked_date": "2026-10-02", "effective_date": "2023-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0025", "state": "MO", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Titling fee Exempt", "source_url": "https://dor.mo.gov/taxation/business/documents/New-and-Used-Motor-Vehicle-Dearlerships.pdf", "checked_date": "2026-10-02", "effective_date": "2025-03-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0026", "state": "MO", "rule": "title_fee", "value": "8.50", "statute_wording": "The fee for each original certificate so issued shall be eight dollars and fifty cents, in addition to the fee for registration of such motor vehicle or trailer.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.190", "checked_date": "2026-10-02", "effective_date": "2020-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0027", "state": "MO", "rule": "title_processing_fee", "value": "9.00", "statute_wording": "For each application or transfer of title, nine dollars", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=136.055", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0028", "state": "MO", "rule": "registration_fee", "value": "hp_class_table", "statute_wording": "The annual registration fee for motor vehicles other than commercial motor vehicles is: Less than 12 horsepower $18.00 ... 12 horsepower and less than 24 horsepower 21.00", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.055", "checked_date": "2026-10-02", "effective_date": "2018-08-28", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0029", "state": "MO", "rule": "registration_fee", "value": "21.25", "statute_wording": "", "source_url": "https://dor.mo.gov/motor-vehicle/titling-registration/fees.html", "checked_date": "2026-10-02", "effective_date": "2018-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0030", "state": "MO", "rule": "taxable_horsepower_formula", "value": "bore_in^2*cylinders/2.5", "statute_wording": "Square the bore of the cylinder in inches multiplied by the number of cylinders, divided by two and one-half.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.070", "checked_date": "2026-10-02", "effective_date": "1992-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0031", "state": "MO", "rule": "registration_processing_fee", "value": "9.00_1yr_18.00_2yr", "statute_wording": "Nine dollars for annual registration; or ... Eighteen dollars for biennial registration", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=136.055", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0032", "state": "MO", "rule": "county_local_fees", "value": "0.00", "statute_wording": "", "source_url": "https://dor.mo.gov/motor-vehicle/titling-registration/buying-vehicle.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0033", "state": "MO", "rule": "plate_fee", "value": "0.00_standard", "statute_wording": "The owner shall pay a transfer fee of two dollars if the newly purchased vehicle is of horsepower ... not in excess of that of the vehicle which will no longer be operated.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.140", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0034", "state": "MO", "rule": "lien_fee", "value": "9.00", "statute_wording": "For each notice of lien processed, nine dollars", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=136.055", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0035", "state": "MO", "rule": "inspection_emissions_fee", "value": "0.00_new_and_KC", "statute_wording": "Motor vehicles having less than one hundred fifty thousand miles, for the ten-year period following their model year of manufacture", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=307.350", "checked_date": "2026-10-02", "effective_date": "2019-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0036", "state": "MO", "rule": "other_point_of_sale_fees", "value": "temp_permit_5.00", "statute_wording": "No motor vehicle dealer, authorized agent or the department of revenue shall charge more than five dollars for each permit issued.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.140", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0037", "state": "MO", "rule": "ev_hybrid_fee", "value": "150.00_ev_75.00_phev_annual", "statute_wording": "Owners or operators of plug-in electric hybrids shall pay one-half of the stated annual alternative fuel decal fee.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=142.869", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0038", "state": "MO", "rule": "registration_period", "value": "12_or_24_months", "statute_wording": "There are established twelve registration periods, each of which shall start on the first day of each calendar month of the year and shall end on the last date of the twelfth month", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.030", "checked_date": "2026-10-02", "effective_date": "2020-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0039", "state": "MO", "rule": "dealer_registration_service_fee", "value": "none_separate", "statute_wording": "A motor vehicle dealer ... may fill in the blanks on standardized forms ... if the motor vehicle dealer ... does not charge for the services of filling in the blanks or otherwise charge for preparing documents.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.558", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0040", "state": "MO", "rule": "doc_fee_rule", "value": "administrative_fee_capped_cpi", "statute_wording": "A motor vehicle dealer ... may charge an administrative fee in connection with the sale or lease of a new or used motor vehicle ... for the storage of documents or any other administrative or clerical services not prohibited by this section.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.558", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0041", "state": "MO", "rule": "doc_fee_amount", "value": "620.79", "statute_wording": "$604.47 (2025) 2.7% $620.79 2026", "source_url": "https://dor.mo.gov/resources/official-final-rules/documents/12_CSR_10-26_231_Maximum_Dealer_Administrative_Fee.pdf", "checked_date": "2026-10-02", "effective_date": "2026-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0042", "state": "MO", "rule": "doc_fee_indexing", "value": "cpi_u_annual_avg_floor_0", "statute_wording": "The maximum administrative fee permitted under this subsection shall be increased annually by an amount equal to the percentage change in the annual average of the Consumer Price Index for All Urban Consumers ... or by zero, whichever is greater.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.558", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0043", "state": "MO", "rule": "doc_fee_disclosure", "value": "separate_line_plus_notice", "statute_wording": "AN ADMINISTRATIVE FEE IS NOT AN OFFICIAL FEE AND IS NOT REQUIRED BY LAW BUT MAY BE CHARGED BY A DEALER. THIS ADMINISTRATIVE FEE MAY RESULT IN A PROFIT TO DEALER.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.558", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0044", "state": "MO", "rule": "doc_fee_cash_credit_same", "value": "yes", "statute_wording": "the same administrative fee shall be charged to all retail customers unless the fee is limited by the dealer's franchise agreement to certain classes of customers.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.558", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0045", "state": "MO", "rule": "private_party_tax", "value": "0.04225_state_plus_non_mo_dealer_local", "statute_wording": "At the time the owner of any new or used motor vehicle ... which was acquired in a transaction subject to sales tax ... makes application to the director of revenue for an official certificate of title", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.070", "checked_date": "2026-10-02", "effective_date": "2023-08-28", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0046", "state": "MO", "rule": "private_party_value_basis", "value": "bill_of_sale_price_or_director_appraisal", "statute_wording": "In the event that the purchase price is unknown or undisclosed, or that the evidence thereof is not satisfactory to the director of revenue, the same shall be fixed by appraisement by the director.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.070", "checked_date": "2026-10-02", "effective_date": "2023-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0047", "state": "MO", "rule": "out_of_state_credit", "value": "credit_for_tax_paid_other_state", "statute_wording": "shall be credited with the amount of any sales tax or use tax shown to have been previously paid by him on the purchase price of such motor vehicle ... in such other state.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.450", "checked_date": "2026-10-02", "effective_date": "2015-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0048", "state": "MO", "rule": "buying_out_of_state", "value": "mo_tax_at_titling_non_mo_dealer_local_rate", "statute_wording": "", "source_url": "https://dor.mo.gov/faq/motor-vehicle/titling-registration.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0049", "state": "MO", "rule": "new_resident", "value": "no_tax_if_registered_90_days_elsewhere", "statute_wording": "registered and in good faith regularly operated any such motor vehicle ... in such other state at least ninety days prior to the time it is registered in this state", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.450", "checked_date": "2026-10-02", "effective_date": "2015-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0050", "state": "MO", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "the retail seller may charge, contract and receive any time price differential agreed to by the retail buyer", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=365.120", "checked_date": "2026-10-02", "effective_date": "2002-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0051", "state": "MO", "rule": "max_finance_rate", "value": "none_25_min_finance_charge", "statute_wording": "A minimum time price differential of twenty-five dollars may be charged on any retail installment transaction.", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=365.120", "checked_date": "2026-10-02", "effective_date": "2002-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0052", "state": "MO", "rule": "used_vehicle_rule", "value": "same_tax_as_new_inspection_if_old", "statute_wording": "", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=307.350", "checked_date": "2026-10-02", "effective_date": "2019-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0053", "state": "MO", "rule": "title_penalty", "value": "25_per_30_days_max_200", "statute_wording": "a delinquency penalty fee of twenty-five dollars for the first thirty days of delinquency and twenty-five dollars for each thirty days of delinquency thereafter, not to exceed a total of two hundred dollars", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=301.190", "checked_date": "2026-10-02", "effective_date": "2020-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0054", "state": "MO", "rule": "recent_change", "value": "processing_fees_6_to_9", "statute_wording": "This provision increases license office processing fees to $9 for a one-year vehicle registration, title application, notice of lien", "source_url": "https://dor.mo.gov/documents/2025-MVDL-Legislative-Changes.pdf", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0055", "state": "MO", "rule": "recent_change", "value": "doc_fee_cap_604.47_to_620.79", "statute_wording": "", "source_url": "https://dor.mo.gov/resources/official-final-rules/documents/12_CSR_10-26_231_Maximum_Dealer_Administrative_Fee.pdf", "checked_date": "2026-10-02", "effective_date": "2026-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0056", "state": "MO", "rule": "recent_change", "value": "ev_decal_150", "statute_wording": "", "source_url": "https://dor.mo.gov/motor-vehicle/fuel-decals.html", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0057", "state": "MO", "rule": "recent_change", "value": "parks_soils_tax_reauthorized", "statute_wording": "(Reauthorized November 8, 2016) (Reauthorized August 4, 2026).", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=IV%20%2047(c)&constit=y", "checked_date": "2026-10-02", "effective_date": "2026-08-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0058", "state": "MO", "rule": "recent_change", "value": "sb28_2025_doc_fee_trailers_and_temp_plate_tax", "statute_wording": "This provision requires all Motor Vehicle sales tax to be paid before a temporary license plate can be issued for that vehicle.", "source_url": "https://dor.mo.gov/documents/2025-MVDL-Legislative-Changes.pdf", "checked_date": "2026-10-02", "effective_date": "2025-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0059", "state": "MO", "rule": "recent_change", "value": "2026_session_no_tax_or_fee_change", "statute_wording": "", "source_url": "https://dor.mo.gov/documents/2026-MVDL-Legislative-Changes.pdf", "checked_date": "2026-10-02", "effective_date": "2026-08-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0060", "state": "MO", "rule": "upcoming_change", "value": "dealer_collects_tax_fusion_feb_2027", "statute_wording": "the implementation of FUSION coming soon in February 2027", "source_url": "https://dor.mo.gov/motor-vehicle/fusion-rollout/September-2026-Dealer-FUSION-Newsletter.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MO-0061", "state": "MO", "rule": "upcoming_change", "value": "doc_fee_cap_next_2027_02_01", "statute_wording": "The new fee will be effective February 1 each year.", "source_url": "https://dor.mo.gov/resources/official-final-rules/documents/12_CSR_10-26_231_Maximum_Dealer_Administrative_Fee.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0062", "state": "MO", "rule": "upcoming_change", "value": "local_rates_quarterly_next_2027_01_01", "statute_wording": "", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=32.087", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0063", "state": "MO", "rule": "upcoming_change", "value": "safety_inspection_repeal_not_enacted", "statute_wording": "", "source_url": "https://house.mo.gov/BillContent.aspx?bill=HB1838&year=2026&code=R&style=new", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MO-0064", "state": "MO", "rule": "doc_fee_complaint", "value": "Missouri Department of Revenue, Motor Vehicle Bureau; P.O. Box 43, Jefferson City, MO 65105-0043", "statute_wording": "Enclose copies of all documents relevant to your complaint", "source_url": "https://dor.mo.gov/forms/4683.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0001", "state": "MS", "rule": "tax_local_name", "value": "sales tax (motor vehicle special rate); \"casual sales tax\" on private sales; \"use tax\" on out-of-state purchases", "statute_wording": "The general sales tax rate is 5% on the net purchase price (after dealer’s discounts and trade-ins).", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0002", "state": "MS", "rule": "tax_type", "value": "one-time state sales tax at purchase + annual county ad valorem tax and privilege tax paid at each registration", "statute_wording": "You will pay: Privilege Tax / Registration Fees / Ad Valorem Taxes / Sales or Use Tax, if applicable", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0003", "state": "MS", "rule": "tax_collected_by", "value": "dealer sale: dealer collects and remits; private or out-of-state-dealer sale: county tax collector at registration", "statute_wording": "It is the responsibility of the seller to collect the sales tax from the ultimate consumer or purchaser.", "source_url": "https://www.dor.ms.gov/business/business-tax-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0004", "state": "MS", "rule": "tax_collected_by", "value": "tag (privilege tax, registration fee, ad valorem) paid by buyer at the county tax collector", "statute_wording": "Vehicles with a Gross Vehicle Weight (GVW) of 10,000 pounds or less are registered at your local county Tax Collector’s office .", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-registration-and-renewal", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0005", "state": "MS", "rule": "tax_due_date", "value": "register within 30 business days of purchase (DOR); Hinds says 7 working days", "statute_wording": "You must register the vehicle within 30 business days of the purchase date.", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0006", "state": "MS", "rule": "state_rate", "value": "5% (3% base + 2% additional) on cars and trucks 10,000 lb GVW or less", "statute_wording": "Automobiles and light trucks (10,000 lbs. or less) ...... 5%", "source_url": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "checked_date": "2026-10-03", "effective_date": "1995-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0007", "state": "MS", "rule": "state_rate", "value": "statute: 3% + additional 2%", "statute_wording": "From and after January 1, 1995, retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101, shall be taxed an additional two percent (2%).", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-65-17/", "checked_date": "2026-10-03", "effective_date": "1995-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0008", "state": "MS", "rule": "state_rate", "value": "3% on trucks over 10,000 lb GVW", "statute_wording": "Trucks (greater than 10,000.00 lbs.), aircraft, semitrailers, mobile homes and modular homes ...... 3%", "source_url": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0009", "state": "MS", "rule": "state_rate", "value": "regulation: 5% special rate", "statute_wording": "The special rate of tax on sales and rentals of automobiles and trucks with a gross weight of ten thousand pounds (10,000 lbs.) or less is five percent (5%).", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0010", "state": "MS", "rule": "taxable_base", "value": "net selling price: price incl. delivery/destination, permanently attached accessories and other additions, minus dealer discounts/rebates and trade-in; manufacturer rebates NOT deducted", "statute_wording": "Sales price or purchase price for tax purposes means the full amount received from the sale of property, including delivery charges, manufacturers excise tax, and any other additions to the selling price, unless specifically excluded by statute.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0011", "state": "MS", "rule": "taxable_base", "value": "statute: trade-in difference only", "statute_wording": "Where a trade-in is taken as part payment on tangible personal property sold, ‘gross proceeds of sales’ shall include only the difference received between the selling price of the tangible personal property and the amount allowed for a trade-in of property of the same kind.", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-65-3/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0012", "state": "MS", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0013", "state": "MS", "rule": "local_tax", "value": "none on vehicle sales; Jackson 1% special infrastructure tax does NOT reach the 5% vehicle rate", "statute_wording": "The tax is levied on the gross proceeds of sales or gross income of the business derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law", "source_url": "https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes", "checked_date": "2026-10-03", "effective_date": "2014-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0014", "state": "MS", "rule": "local_tax", "value": "Jackson 1% DOES apply to 7%-rate items a Jackson dealer sells (e.g., accessories not permanently attached)", "statute_wording": "A 1% tax is imposed on every person making sales of tangible personal property or services within the municipality.", "source_url": "https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes", "checked_date": "2026-10-03", "effective_date": "2014-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0015", "state": "MS", "rule": "local_tax_basis", "value": "n/a for the vehicle; county ad valorem at registration is by the buyer's county, city and school district (domicile)", "statute_wording": "Pursuant to Miss. Code Ann. Section 27-19-57, all persons required to pay motor vehicle privilege taxes must register their private or commercial vehicle in the county, city and taxing district where the vehicle is domiciled.", "source_url": "https://www.sos.ms.gov/adminsearch/ACCode/00000162c.pdf", "checked_date": "2026-10-03", "effective_date": "2019-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0016", "state": "MS", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0017", "state": "MS", "rule": "local_rate_lookup", "value": "DOR Combined Millage Rate Schedules (xlsx), county + city + school district levies; Hinds County online estimator", "statute_wording": "Motor vehicle ad valorem tax is based on the assessed value of the vehicle multiplied by the millage rate set by the local county government.", "source_url": "https://www.dor.ms.gov/sites/default/files/county-services/Combined%20Millage%20Rate%20Schedules.xlsx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0018", "state": "MS", "rule": "trade_in_credit", "value": "full, new and used, dealer sales only (trade must be property of the same kind)", "statute_wording": "No distinction is made between sales of new, used, or trade-in vehicles for sales and use tax purposes, all being taxed on the difference in the sales price and the amount allowed for a trade-in.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0019", "state": "MS", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0020", "state": "MS", "rule": "negative_equity", "value": "not in the tax base; full trade-in allowance deducted (inference)", "statute_wording": "", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-65-3/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0021", "state": "MS", "rule": "rebate_manufacturer", "value": "does NOT reduce the tax base (taxed whether assigned to dealer or paid to buyer)", "statute_wording": "Rebates made directly by the manufacturer that are assigned to the dealer are taxable under Miss. Code Ann. Section 27-65-3.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0022", "state": "MS", "rule": "rebate_manufacturer", "value": "technical bulletin worked example", "statute_wording": "In each instance, the gross proceeds of the sale subject to tax is $25,000.", "source_url": "https://www.dor.ms.gov/sites/default/files/notices-technical-bulletins/sales_tb.coupon.pdf", "checked_date": "2026-10-03", "effective_date": "2008-12-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0023", "state": "MS", "rule": "rebate_manufacturer", "value": "manufacturer incentive paid to the dealer that is not shown as a customer rebate: reduces dealer cost, not taxed separately", "statute_wording": "Incentive awards paid to the dealer by the manufacturer which do not affect the selling price to the customer are considered to be a reduction in cost to the dealer and are not taxable.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0024", "state": "MS", "rule": "discount_dealer", "value": "reduces the base when shown on the invoice", "statute_wording": "A rebate given by the dealer is considered to be a discount deductible from the sales price when shown on the sales invoice and is exempt.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0025", "state": "MS", "rule": "doc_fee_taxable", "value": "yes (inference: an addition to the selling price)", "statute_wording": "Sales price or purchase price for tax purposes means the full amount received from the sale of property, including delivery charges, manufacturers excise tax, and any other additions to the selling price", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0026", "state": "MS", "rule": "service_contract_taxable", "value": "no (not taxed at sale; later repairs taxed)", "statute_wording": "The sale of a contract to provide for maintenance and/or repairs of a motor vehicle is exempt from sales tax when sold either with the vehicle or separately from the sale of the vehicle.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0027", "state": "MS", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0028", "state": "MS", "rule": "addons_taxable", "value": "yes: permanently attached accessories at the vehicle's 5%; non-attached accessories at 7%", "statute_wording": "Accessories permanently attached to a vehicle at the time of sale, such as overdrive, heater, and radio, are taxable at the same rate as that of the vehicle.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0029", "state": "MS", "rule": "destination_taxable", "value": "yes", "statute_wording": "", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-65-3/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0030", "state": "MS", "rule": "gov_fees_taxable", "value": "no (title/tag money is paid to the tax collector, not part of the selling price; inference)", "statute_wording": "", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0031", "state": "MS", "rule": "title_fee", "value": "$9.00 (+$1.00 designated-agent fee: $10.00 total)", "statute_wording": "Motor Vehicle Title: $9.00", "source_url": "https://www.dor.ms.gov/motor-vehicle-titles", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0032", "state": "MS", "rule": "title_fee", "value": "statute", "statute_wording": "There shall be paid to the Department of Revenue for issuing and processing documents required by this chapter, fees for motor vehicles according to the following schedule:", "source_url": "https://codes.findlaw.com/ms/title-63-motor-vehicles-and-traffic-regulations/ms-code-sect-63-21-63/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0033", "state": "MS", "rule": "registration_fee", "value": "$14.00 first-time ($12.75 renewal)", "statute_wording": "$14.00 for first-time registrations", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0034", "state": "MS", "rule": "privilege_tax", "value": "$15.00 a year, private carrier of passengers", "statute_wording": "On the owner or operator of each private carrier of passengers ...... $15.00", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-19-5/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0035", "state": "MS", "rule": "county_local_fees", "value": "ad valorem tax (see property_tax); no other county fee for a standard plate; optional mail fee", "statute_wording": "", "source_url": "https://www.hindscountyms.com/elected-offices/tax-collector", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0036", "state": "MS", "rule": "plate_fee", "value": "included in the $14 registration fee; personalized $33-$53 extra", "statute_wording": "For the issuance of both a license tag and two (2) decals, a fee of Five Dollars ($5.00).", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-19-43/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0037", "state": "MS", "rule": "lien_fee", "value": "$0 separate when the lien is on the original title application (the $9 title covers it); $9 for a separate notice of security interest", "statute_wording": "Electronic Lien Title: $9.00", "source_url": "https://www.dor.ms.gov/motor-vehicle-titles", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0038", "state": "MS", "rule": "inspection_emissions_fee", "value": "none", "statute_wording": "No, Mississippi does not require emissions testing for motor vehicles as a condition of registration.", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0039", "state": "MS", "rule": "other_point_of_sale_fees", "value": "none in a standard Mississippi-resident deal; temporary tag $5 only for nonresidents/out-of-state trips", "statute_wording": "The cost of the temporary tag is five dollars ($5.00) and must be purchased in lots of ten (10).", "source_url": "https://www.sos.ms.gov/adminsearch/ACCode/00000162c.pdf", "checked_date": "2026-10-03", "effective_date": "2024-12-26", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0040", "state": "MS", "rule": "ev_hybrid_fee", "value": "EV $150 + yearly CPI indexing each July 1; hybrid $75 + indexing; amounts in force on 2026-10-03 not published by DOR", "statute_wording": "Beginning July 1, 2021, and each succeeding July 1 thereafter, the rate of the tax imposed under this section and in effect at the end of the preceding state fiscal year shall be adjusted by increasing the tax by a percentage amount equal to the United States inflation rate", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-19-21/", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0041", "state": "MS", "rule": "registration_period", "value": "12 months, renewed yearly; no multi-year option found", "statute_wording": "You must renew your motor vehicle registration every year.", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-registration-and-renewal", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0042", "state": "MS", "rule": "dealer_registration_service_fee", "value": "designated agent (dealer) may add $1.00 per document processed", "statute_wording": "The designated agent may add the sum of One Dollar ($1.00) to each document processed for which a fee is charged to be retained as his commission for services rendered.", "source_url": "https://codes.findlaw.com/ms/title-63-motor-vehicles-and-traffic-regulations/ms-code-sect-63-21-63/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0043", "state": "MS", "rule": "doc_fee_rule", "value": "cap: must \"not exceed $425.00\" (MMVC-licensed franchised dealers); must be reasonable, itemized, and the same for cash and credit", "statute_wording": "be reasonable and based on the market price of the services rendered", "source_url": "https://www.mmvc.ms.gov/sites/mmvc/files/rules/Regulation8.pdf", "checked_date": "2026-10-03", "effective_date": "2017-01-21", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0044", "state": "MS", "rule": "doc_fee_amount", "value": "$425.00", "statute_wording": "not exceed $425.00.", "source_url": "https://www.mmvc.ms.gov/sites/mmvc/files/rules/Regulation8.pdf", "checked_date": "2026-10-03", "effective_date": "2017-01-21", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0045", "state": "MS", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://www.mmvc.ms.gov/sites/mmvc/files/rules/Regulation8.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0046", "state": "MS", "rule": "doc_fee_disclosure", "value": "separate itemized line with exact amount + bold capitalized notice on every document showing it", "statute_wording": "A DOCUMENT/SERVICE FEE IS NOT AN OFFICIAL FEE AND IS NOT REQUIRED BY LAW, HOWEVER, IT MAY BE CHARGED TO A BUYER/LESSEE FOR THE PREPARATION, HANDLING AND PROCESSING OF DOCUMENTS", "source_url": "https://www.mmvc.ms.gov/sites/mmvc/files/rules/Regulation8.pdf", "checked_date": "2026-10-03", "effective_date": "2017-01-21", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0047", "state": "MS", "rule": "doc_fee_disclosure", "value": "advertising: dealer ads may exclude the doc fee from the advertised price", "statute_wording": "such price must include all costs and charges for the vehicle advertised including destination charges, and may exclude only state and local taxes, license, title fees, insurance, and doc fees.", "source_url": "https://www.mmvc.ms.gov/sites/mmvc/files/rules/Reg4Clean.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0048", "state": "MS", "rule": "doc_fee_cash_credit_same", "value": "yes, required", "statute_wording": "be charged to all purchasers and lessees of vehicles regardless of the payment method (i.e., cash or credit)", "source_url": "https://www.mmvc.ms.gov/sites/mmvc/files/rules/Regulation8.pdf", "checked_date": "2026-10-03", "effective_date": "2017-01-21", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0049", "state": "MS", "rule": "doc_fee_rule", "value": "scope: independent used-only dealers not covered (inference)", "statute_wording": "\"Motor vehicle dealer\" or \"dealer\" means any person ... who holds a bona fide contract or franchise in effect with a manufacturer, distributor or wholesaler of new motor vehicles", "source_url": "https://www.mmvc.ms.gov/sites/mmvc/files/Statutes/DealerFranchise21.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0050", "state": "MS", "rule": "private_party_tax", "value": "5% casual sales tax, paid by the buyer to the county tax collector at registration; vehicles under 10 years old; family transfers exempt", "statute_wording": "Sales or use taxes on such purchases are to be paid to the County Tax Collector at the time the motor vehicle is registered or licensed.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0051", "state": "MS", "rule": "private_party_tax", "value": "statute", "statute_wording": "The tax levied by this section shall be collected by the tax collector at the time of, and as a prerequisite to, the registration of or licensing of any such motor vehicle.", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-65-201/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0052", "state": "MS", "rule": "private_party_value_basis", "value": "DOR assessment-schedule \"true value\" (MSRP less depreciation), not the price paid", "statute_wording": "The purchase price is not used to determine the value of the vehicle.", "source_url": "https://www.dor.ms.gov/business/business-tax-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0053", "state": "MS", "rule": "out_of_state_credit", "value": "none for vehicles first registered in Mississippi", "statute_wording": "No credit is allowed for sales or use taxes paid on the purchase of automobiles, trucks, trailers, boats, motorcycles and all terrain cycles brought into Mississippi for first use in Mississippi.", "source_url": "https://www.dor.ms.gov/business/business-tax-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0054", "state": "MS", "rule": "buying_out_of_state", "value": "Mississippian buying from an out-of-state dealer: 5% use tax at the county tax collector unless the dealer is registered with DOR and collected it; no credit for the other state's tax", "statute_wording": "The Mississippi use tax is payable to the County Tax Collector if not previously paid to an authorized out-of-state dealer and registered with the Department at the time of purchase.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0055", "state": "MS", "rule": "buying_out_of_state", "value": "nonresident buying from a Mississippi dealer: exempt if exported within 48 hours and first registered elsewhere", "statute_wording": "Sales of automobiles, trucks, truck-tractors, semi-trailers, trailers, boats, travel trailers, motorcycles, and all-terrain cycles which are exported from this state within forty-eight (48) hours and registered and first used in another state are exempt from sales tax.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0056", "state": "MS", "rule": "new_resident", "value": "no sales/use tax on a car already titled and first used in another state; register within 30 days; $250 penalty if late; full tag (ad valorem) due", "statute_wording": "If the vehicle was titled in your name and first used in another state, no Mississippi sales tax is charged.", "source_url": "https://www.dor.ms.gov/business/business-tax-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0057", "state": "MS", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://codes.findlaw.com/ms/title-63-motor-vehicles-and-traffic-regulations/ms-code-sect-63-19-43/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0058", "state": "MS", "rule": "max_finance_rate", "value": "18% APR new current/prior model year; 21% other new and used up to 2 years; 26.75% used up to 4 years; 28.75% older", "statute_wording": "eighteen percent (18%) per annum on the unpaid balance", "source_url": "https://codes.findlaw.com/ms/title-63-motor-vehicles-and-traffic-regulations/ms-code-sect-63-19-43/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0059", "state": "MS", "rule": "used_vehicle_rule", "value": "dealer used car: same 5% on net price, trade-in credit, dealer discounts deducted; tag ad valorem by age from the depreciation schedule", "statute_wording": "No distinction is made between sales of new, used, or trade-in vehicles for sales and use tax purposes", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0060", "state": "MS", "rule": "property_tax", "value": "ad valorem tax paid at every registration: assessed value = 30% of true value (MSRP x (1 - depreciation)); x county+city+school millage; minus Legislative Tag Credit", "statute_wording": "Assessed value has been established as 30% of the Manufacturer's Suggested Retail Price plus a reduction of a certain percentage for depreciation over 10 years.", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-ad-valorem-taxes", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0061", "state": "MS", "rule": "property_tax", "value": "assessment schedule: DOR VIN-based system; fallback MSRP x depreciation for model year; buyer of a new car brings the window sticker", "statute_wording": "The taxpayer shall be responsible for supplying the MSRP for a new vehicle, by submitting a copy of the window sticker with the MSRP, to the tax collector at the time the tag is purchased.", "source_url": "https://www.sos.ms.gov/adminsearch/ACCode/00000161c.pdf", "checked_date": "2026-10-03", "effective_date": "2025-09-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0062", "state": "MS", "rule": "property_tax_depreciation", "value": "by year: 1st 10%, 2nd 23%, 3rd 36%, 4th 50%, 5th 60%, 6th 70%, 7th 76%, 8th 83%, 9th 86%, 10th 90%; older: true value $100", "statute_wording": "After 10 years, a vehicle’s true value is $100.", "source_url": "https://www.osa.ms.gov/sites/default/files/osa/files/reports/25A%20Review%20of%20Car%20Tag%20Prices%20Across%20Mississippi.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0063", "state": "MS", "rule": "property_tax_millage", "value": "Jackson (inside city, Jackson Public School District), Hinds County: 193.31 mills = County 44.09 + City of Jackson 63.03 + Jackson School District 86.19", "statute_wording": "", "source_url": "https://www.dor.ms.gov/sites/default/files/county-services/Combined%20Millage%20Rate%20Schedules.xlsx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0064", "state": "MS", "rule": "legislative_tag_credit", "value": "credit = set % of assessed value; 6.5% in FY2025 and FY2026 (State Auditor); FY2027 rate not published", "statute_wording": "the amount of the credit that a taxpayer shall be allowed ... shall be determined by the State Tax Commission for each fiscal year", "source_url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-51-103/", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0065", "state": "MS", "rule": "legislative_tag_credit", "value": "DOR description (original 1994 credit)", "statute_wording": "the 1994 Mississippi Legislature authorized a credit to the owners in the amount of 5% of the assessed value of the motor vehicle.", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-ad-valorem-taxes", "checked_date": "2026-10-03", "effective_date": "1994-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0066", "state": "MS", "rule": "late_tax_penalty", "value": "tag: 5% from the 16th day of the month after expiry, +5% per 30 days, max 25% (and loss of the tag credit); new resident +$250", "statute_wording": "The maximum penalty is 25 percent.", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0067", "state": "MS", "rule": "tax_rounding", "value": "not published; cent half-up assumed", "statute_wording": "", "source_url": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0068", "state": "MS", "rule": "recent_change", "value": "35.IV.11.02 (dealer sales tax rule) revised 2025-03-14; 35.VI.1.02 and 35.VII.5.01 revised 2025-09-04; tag credit 6.5% since FY2025; sibling sales exempt from casual tax since 2019-07-01", "statute_wording": "35.IV.11.02 revised effective March 14, 2025.", "source_url": "https://www.sos.ms.gov/adminsearch/ACProposed/00027816b.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MS-0069", "state": "MS", "rule": "upcoming_change", "value": "none enacted for the 5% or the doc-fee cap; yearly: tag credit % (set by May 1, effective July 1), assessment schedule (by June 15), EV/hybrid fee (July 1), county/city/school millage (adopted Sept, fiscal year Oct 1)", "statute_wording": "Motor vehicle ad valorem tax credit; bring forward sections of law relating to.", "source_url": "https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB0207.xml", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0070", "state": "MS", "rule": "market", "value": "Jackson, Hinds County: largest city in Mississippi", "statute_wording": "the City of Jackson, the largest city in the state, with over 70,000 parcels", "source_url": "https://www.hindscountyms.com/elected-offices/tax-assessor", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0071", "state": "MS", "rule": "sale_of_own_vehicle_credit", "value": "none against sales tax; unused tag value transfers to the new car", "statute_wording": "You can transfer the unused portion of a registration to a new Mississippi vehicle registration.", "source_url": "https://www.dor.ms.gov/motor-vehicle/motor-vehicle-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MS-0072", "state": "MS", "rule": "doc_fee_complaint", "value": "Mississippi Motor Vehicle Commission (new-car dealers); 1755 Lelia Drive, Suite 200, Jackson, MS 39216", "statute_wording": "This is the official form for filing a complaint with the Mississippi Motor Vehicle Commission.", "source_url": "https://www.mmvc.ms.gov/secure/complaint.asp", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0001", "state": "MT", "rule": "tax_local_name", "value": "none: Montana has no general sales tax and no vehicle sales, excise or titling tax. The only value-based charge on a car is the county \"local option motor vehicle tax\" (MVD: \"county option tax\"), paid with registration", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0002", "state": "MT", "rule": "tax_type", "value": "no sales tax; flat registration fees by vehicle age, plus a county option tax on depreciated MSRP (value-based, paid at registration) in counties that have voted one in", "statute_wording": "A county may impose a local option motor vehicle tax on motor vehicles subject to the registration fee imposed under 61-3-321(2) or 61-3-562 at a rate of up to 0.7% of the value determined under 61-3-503", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0370/0610-0030-0050-0370.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0003", "state": "MT", "rule": "tax_collected_by", "value": "buyer, at the County Treasurer of the county where they live, when titling and registering (within 40 days of purchase). The dealer collects no tax.", "statute_wording": "If you are purchasing from a dealership, they will send the paperwork to your County Treasurer’s office.", "source_url": "https://mvdmt.gov/you-got-a-new-vehicle/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0004", "state": "MT", "rule": "tax_collected_by", "value": "dealer collects only its own doc fee and the temporary registration permit fee at signing", "statute_wording": "The fee must be paid by the owner of the vehicle or vessel and collected by the department, the authorized agent, or a county treasurer at the time of sale.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0020/section_0240/0610-0030-0020-0240.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0005", "state": "MT", "rule": "tax_due_date", "value": "40 calendar days from the date of purchase to apply for title and pay registration fees and local option taxes", "statute_wording": "The new owner of a transferred motor vehicle ... has a grace period of 40 calendar days from the date of purchase to make application for a certificate of title and pay the registration fees", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0170/0610-0030-0030-0170.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0006", "state": "MT", "rule": "state_rate", "value": "0% (no state sales or vehicle tax)", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0007", "state": "MT", "rule": "taxable_base", "value": "n/a for price. The only value-based charge (county option tax) is on the depreciated MSRP of the model (standard equipment, no options), not on the selling price", "statute_wording": "The manufacturer's suggested retail price is based on standard equipment of a light vehicle and does not contain price additions or deductions for optional accessories.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0030/0610-0030-0050-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0008", "state": "MT", "rule": "min_max_tax", "value": "county option tax: value floor $500; no cap on the tax; statutory maximum rate 0.7%", "statute_wording": "If the depreciated value is less than $500, the department shall value the motor vehicle at $500.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0030/0610-0030-0050-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0009", "state": "MT", "rule": "tax_rounding", "value": "no published rounding rule; MVD estimator shows the county option tax to the cent (30,674.00 x 0.5% = 153.37). Round half-up to the cent.", "statute_wording": "", "source_url": "https://cars.dojmt.gov/app/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0010", "state": "MT", "rule": "local_tax", "value": "county option tax (local option motor vehicle tax), up to 0.7% of depreciated MSRP, or a county flat fee instead; by the buyer's county of residence", "statute_wording": "A local option motor vehicle tax or flat fee is payable at the same time and in the same manner as the fee imposed under 61-3-321(2) or 61-3-562.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0370/0610-0030-0050-0370.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0011", "state": "MT", "rule": "local_tax", "value": "Yellowstone County (Billings): 0.5% of depreciated MSRP", "statute_wording": "County Option Tax $153.37 (2026 sport utility vehicle, MSRP $31,300, Yellowstone County)", "source_url": "https://cars.dojmt.gov/app/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0012", "state": "MT", "rule": "local_tax_basis", "value": "buyer's county of residence (where the vehicle is registered); dealer location is irrelevant", "statute_wording": "a Montana resident who is an owner of a motor vehicle ... shall register the motor vehicle ... in the county where the registering owner is domiciled.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0030/0610-0030-0030-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0013", "state": "MT", "rule": "local_tax_cap", "value": "none (no cap on value or tax); only the 0.7% rate ceiling and the $500 value floor", "statute_wording": "at a rate of up to 0.7% of the value determined under 61-3-503", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0370/0610-0030-0050-0370.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0014", "state": "MT", "rule": "local_rate_lookup", "value": "MVD online \"Vehicle fee estimator\" (cars.dojmt.gov -> Payments and Fees -> Vehicle fee estimator): pick type, year, fuel, MSRP and county. No downloadable county rate table was found.", "statute_wording": "This service only provides an estimate of the fees due when titling and registering your vehicle for the first time, and the actual amount due may vary from what is shown", "source_url": "https://cars.dojmt.gov/app/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0015", "state": "MT", "rule": "county_option_tax_depreciation", "value": "SUV multipliers: age -1 100%, 0 98%, 1 94%, 2 90%, 3 84%, 4 76%, 5 67%, 6 57%, 7 48%, 8 39%, 9 33%, 10 29%, 11 25%, 12 22%, 13 21%, 14 19%, 15 17%, 16 15% (then -10% a year to $500). Automobile, truck and van have their own columns.", "statute_wording": "the depreciated value for the taxation of light vehicles is computed by multiplying the manufacturer's suggested retail price by a percentage multiplier based on the type and age of the light vehicle", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0030/0610-0030-0050-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0016", "state": "MT", "rule": "county_local_fees", "value": "none beyond the county option tax in Yellowstone County. Statute also allows a county \"local option flat fee\" per light vehicle instead.", "statute_wording": "A local option flat fee for each light vehicle may be imposed within a county by the board of county commissioners by adoption of a resolution and referral to the electorate.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0700/0610-0030-0050-0700.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0017", "state": "MT", "rule": "resort_tax", "value": "not in Billings. Ten resort areas (Big Sky, Whitefish, West Yellowstone, Red Lodge, etc.) levy a 3% resort tax on \"luxuries\"; whether that reaches a vehicle sold there is not addressed", "statute_wording": "The resort tax also applies to luxuries sold in the resort area.", "source_url": "https://revenue.mt.gov/taxes/miscellaneous/local-resort-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0018", "state": "MT", "rule": "trade_in_credit", "value": "n/a: no price-based tax, so a trade-in changes no tax or fee", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0019", "state": "MT", "rule": "trade_in_cap", "value": "n/a", "statute_wording": "", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0030/0610-0030-0050-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0020", "state": "MT", "rule": "negative_equity", "value": "not taxed (no price-based tax). The dealer must pay off the trade's loan within 21 days; the shortfall is added to the new contract.", "statute_wording": "the dealer shall remit payment to the secured party to whom the balance on the traded or purchased motor vehicle is owed in an amount sufficient to satisfy the perfected security interest", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0040/part_0010/section_0100/0610-0040-0010-0100.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0021", "state": "MT", "rule": "rebate_manufacturer", "value": "no tax effect (no price-based tax)", "statute_wording": "", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0030/0610-0030-0050-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0022", "state": "MT", "rule": "discount_dealer", "value": "no tax effect", "statute_wording": "", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0030/0610-0030-0050-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0023", "state": "MT", "rule": "doc_fee_taxable", "value": "n/a: nothing on the purchase price is taxed", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0024", "state": "MT", "rule": "service_contract_taxable", "value": "n/a: nothing on the purchase price is taxed", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0025", "state": "MT", "rule": "gap_taxable", "value": "n/a: nothing on the purchase price is taxed", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0026", "state": "MT", "rule": "addons_taxable", "value": "n/a: nothing on the purchase price is taxed", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0027", "state": "MT", "rule": "destination_taxable", "value": "n/a: nothing on the purchase price is taxed", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0028", "state": "MT", "rule": "gov_fees_taxable", "value": "n/a: nothing on the purchase price is taxed", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0029", "state": "MT", "rule": "registration_fee", "value": "light vehicle, annual, by age (calendar year minus model year): 0-4 years $217; 5-10 years $87; 11+ years $28", "statute_wording": "(i) if the vehicle is 4 or less years old, $217; (ii) if the vehicle is 5 through 10 years old, $87; and (iii) if the vehicle is 11 or more years old, $28.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0210/0610-0030-0030-0210.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0030", "state": "MT", "rule": "registration_fee", "value": "light vehicle with MSRP over $150,000 and 10 years old or less: annual fee plus $825", "statute_wording": "For a light vehicle with a manufacturer's suggested retail price of more than $150,000 that is 10 years old or less, the annual registration fee is the amount provided for in subsection (2)(a) plus $825.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0210/0610-0030-0030-0210.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0031", "state": "MT", "rule": "montana_highway_patrol_fee", "value": "$10 per light vehicle per registration (MVD label \"Montana Highway Patrol Salary\")", "statute_wording": "an additional fee of $10 must be collected and forwarded to the state for deposit in the account established in 44-1-504.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0210/0610-0030-0030-0210.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0032", "state": "MT", "rule": "state_parks_fee", "value": "$9 per light vehicle per registration unless the owner opts out (form MV119)", "statute_wording": "an additional fee of $9 must be collected for each light vehicle registered under this part.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0210/0610-0030-0030-0210.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0033", "state": "MT", "rule": "donation_tbi", "value": "$1 automatic traumatic-brain-injury donation unless the owner opts out", "statute_wording": "unless the person opts out of the donation, an automatic donation of $1 to fund activities that educate and support recovery of individuals and families ... living with traumatic brain injuries", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0030/0610-0030-0030-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0034", "state": "MT", "rule": "administrative_fee", "value": "3% MVD administrative fee on every Title 61 fee and donation (not on the county option tax)", "statute_wording": "The motor vehicle division of the department shall charge, impose, and collect a 3% administrative fee on all fees and donations charged under 23-2-809, 23-2-617, and this title", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0010/section_0110/0610-0030-0010-0110.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0035", "state": "MT", "rule": "title_fee", "value": "$12 for a light vehicle (until 2028-06-30), then $7", "statute_wording": "Until June 30, 2028, a person applying for a certificate of title shall pay ... (b) $12 if the vehicle for which application is made is a light vehicle", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0020/section_0030/0610-0030-0020-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0036", "state": "MT", "rule": "plate_fee", "value": "$12 for a new set of standard plates (plus 3% admin = $12.36); personalized +$25 then $10 per renewal/transfer", "statute_wording": "a fee of $12 must be collected when a new set of standard license plates ... is issued.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0210/0610-0030-0030-0210.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0037", "state": "MT", "rule": "lien_fee", "value": "$8 to file a security interest (plus 3% admin), paid at the County Treasurer with the title application", "statute_wording": "The fee to file a lien is $8.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0010/section_0030/0610-0030-0010-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0038", "state": "MT", "rule": "temporary_permit_fee", "value": "40-day temporary registration permit: $24.50 when issued through the department's electronic interface (dealers); $19.50 from a county treasurer; $24.50 for nonresidents", "statute_wording": "a fee of $24.50 is imposed and must be paid upon issuance of a temporary registration permit by: ... (ii) a person who issued a temporary registration permit using a department-approved electronic interface.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0020/section_0240/0610-0030-0020-0240.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0039", "state": "MT", "rule": "other_point_of_sale_fees", "value": "none at the dealer beyond the doc fee and the temporary permit. At the county: registration, title, plates, patrol $10, parks $9 (opt-out), TBI $1 (opt-out), lien $8, county option tax, 3% admin.", "statute_wording": "Calculating your registration is easier than ever. Please visit MVD Online Services to use the vehicle fee estimator.", "source_url": "https://mvdmt.gov/vehicle-registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0040", "state": "MT", "rule": "gvw_fee_trucks", "value": "pickup trucks (rated 1 ton or less) also pay the gross-vehicle-weight fees of MCA 61-10-201; SUVs, cars and vans do not", "statute_wording": "an owner of a truck with a manufacturer's rated capacity of 1 ton or less that is permanently registered shall pay five times the applicable fees imposed under 61-10-201.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0620/0610-0030-0050-0620.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0041", "state": "MT", "rule": "inspection_emissions_fee", "value": "none: Montana has no safety or emissions inspection. VIN inspections only for identity questions, Canadian/bonded titles and salvage vehicles.", "statute_wording": "Stage I VIN inspections are required if the identity of the vehicle is in question or when a Canadian registration or a bonded application is submitted.", "source_url": "https://mvdmt.gov/vin-inspections/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0042", "state": "MT", "rule": "ev_hybrid_fee", "value": "additional annual fee by weight class: EV $130 (under 6,000 lb), $190 (6,000-10,000 lb); plug-in hybrid $70 / $100. Plain hybrids pay nothing extra.", "statute_wording": "(a) $130 for class 1 vehicles; (b) $190 for class 2 vehicles", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0720/0610-0030-0050-0720.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0043", "state": "MT", "rule": "ev_hybrid_fee", "value": "permanent registration (11+ years old) of an EV: one-time $260 (class 1) / $380 (class 2); PHEV $140 / $200", "statute_wording": "The permanent registration fee for an electric vehicle is based on unladen gross weight as follows: (a) for a class 1 vehicle, $260", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0730/0610-0030-0050-0730.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0044", "state": "MT", "rule": "registration_period", "value": "12 months, starting the first day of the month of first registration; owner may ask for 13-24 months (fees prorated). Light vehicles 11+ years old may be registered permanently.", "statute_wording": "Each registration period commences on the first day of the calendar month in the calendar year in which the motor vehicle is registered", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0110/0610-0030-0030-0110.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0045", "state": "MT", "rule": "permanent_registration", "value": "light vehicles 11 years or older: one-time $87.50 plus 5x the county option tax or flat fee (plus EV fee if any, and $5 insurance verification if plates are not new); ends when ownership transfers", "statute_wording": "The owner of a light vehicle 11 years old or older ... may permanently register the light vehicle upon payment of an $87.50 registration fee", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0620/0610-0030-0050-0620.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0046", "state": "MT", "rule": "dealer_registration_service_fee", "value": "none in law. The dealer sends the paperwork to the County Treasurer; the buyer pays registration there.", "statute_wording": "If you are purchasing from a dealership, they will send the paperwork to your County Treasurer’s office.", "source_url": "https://mvdmt.gov/you-got-a-new-vehicle/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0047", "state": "MT", "rule": "doc_fee_rule", "value": "no cap, no \"presumed reasonable\" amount, no disclosure rule: Montana has no doc-fee statute or rule", "statute_wording": "", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0040/part_0010/sections_index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0048", "state": "MT", "rule": "doc_fee_amount", "value": "no statutory amount; $499 used as the example (uncapped)", "statute_wording": "", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0040/part_0010/sections_index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0049", "state": "MT", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0040/part_0010/sections_index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0050", "state": "MT", "rule": "doc_fee_disclosure", "value": "no doc-fee-specific disclosure. A financed sale must list the cash sale price, down payment, official fees and amount financed in the contract.", "statute_wording": "The contract must contain the following items: (a) the cash sale price of the goods or services; (b) the amount of the buyer's downpayment", "source_url": "https://mca.legmt.gov/bills/mca/title_0310/chapter_0010/part_0020/section_0310/0310-0010-0020-0310.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0051", "state": "MT", "rule": "doc_fee_cash_credit_same", "value": "no rule", "statute_wording": "", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0040/part_0010/sections_index.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0052", "state": "MT", "rule": "private_party_tax", "value": "none: no tax on a private sale. The buyer pays the same county fees as a dealer buyer (registration by age, title, plates, county option tax, etc.).", "statute_wording": "Montana does not have a general-use sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0053", "state": "MT", "rule": "private_party_value_basis", "value": "n/a for tax; the county option tax uses depreciated MSRP regardless of seller or price", "statute_wording": "light vehicles subject to a local option motor vehicle tax under 61-3-537 must be assessed the tax as of the first day of the registration period, using the depreciated value of the manufacturer's suggested retail price", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0030/0610-0030-0050-0030.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0054", "state": "MT", "rule": "out_of_state_credit", "value": "n/a: no Montana tax to credit. MVD: no credit for taxes or fees already paid elsewhere.", "statute_wording": "Registration fees are due upon renewal or transfer of ownership. No credit is given for taxes or fees paid.", "source_url": "https://mvdmt.gov/vehicle-registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0055", "state": "MT", "rule": "buying_out_of_state", "value": "Montana resident buying from an out-of-state dealer: no Montana tax; the other state may or may not charge its sales tax (its rules on nonresidents). Title and register at the home County Treasurer within 40 days.", "statute_wording": "If you're a Montana resident working or shopping in a state with a sales tax, and want to know about that state's rules for exempting nonresidents from the tax, contact that state's Department of Revenue.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0056", "state": "MT", "rule": "new_resident", "value": "title and register within 60 days of establishing residency; same fees as any registration; no tax on the car being brought in", "statute_wording": "New residents must apply for a Montana vehicle title and register their vehicles within 60 days of establishing residency", "source_url": "https://mvdmt.gov/vehicle-registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0057", "state": "MT", "rule": "max_finance_rate", "value": "36% a year on a retail installment contract (covers motor vehicles)", "statute_wording": "The finance charge included in a retail installment contract must be at a rate agreed upon by the retail seller and the buyer, but the finance charge may not exceed 36% per annum.", "source_url": "https://mca.legmt.gov/bills/mca/title_0310/chapter_0010/part_0020/section_0410/0310-0010-0020-0410.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0058", "state": "MT", "rule": "dealer_rate_markup_cap", "value": "none: no Montana cap on dealer reserve/markup over the buy rate", "statute_wording": "", "source_url": "https://mca.legmt.gov/bills/mca/title_0310/chapter_0010/part_0020/section_0410/0310-0010-0020-0410.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0059", "state": "MT", "rule": "used_vehicle_rule", "value": "same fees as new; registration bracket by age (a 2022 car is age 4 in 2026 and pays $217, age 5 in 2027 and pays $87); county option tax uses the original MSRP x the age multiplier; plates are never transferred with the car", "statute_wording": "the age of a motor vehicle is determined by subtracting the manufacturer's designated model year from the current calendar year.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0010/0610-0030-0050-0010.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0060", "state": "MT", "rule": "recent_change", "value": "2025 session: dealer temporary permits valid 40 days in a durable pouch; permit fee collected at the time of sale; fee elections may be made electronically", "statute_wording": "The fee must be paid by the owner of the vehicle or vessel and collected by the department, the authorized agent, or a county treasurer at the time of sale.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0020/section_0240/0610-0030-0020-0240.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0061", "state": "MT", "rule": "recent_change", "value": "2023 session: EV and plug-in hybrid annual fees (61-3-572) and permanent EV fees (61-3-573) created", "statute_wording": "(a) $130 for class 1 vehicles", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0720/0610-0030-0050-0720.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0062", "state": "MT", "rule": "recent_change", "value": "plate fee rose from $10 to $12 and the $12 title fee sunset moved from 2026-06-30 to 2028-06-30 (both between the 2019 and 2023 MCA editions)", "statute_wording": "as provided in subsection (13)(b), a fee of $10 must be collected", "source_url": "https://mca.legmt.gov/bills/2019/mca/title_0610/chapter_0030/part_0030/section_0210/0610-0030-0030-0210.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0063", "state": "MT", "rule": "upcoming_change", "value": "title fee for light vehicles drops from $12 to $7 on 2028-07-01", "statute_wording": "Beginning July 1, 2028, the fee imposed in subsection (1)(a) is $5 and the fee imposed in subsection (1)(b) is $7", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0020/section_0030/0610-0030-0020-0030.html", "checked_date": "2026-10-03", "effective_date": "2028-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0064", "state": "MT", "rule": "upcoming_change", "value": "clear-title-after-payoff fee drops from $10 to $5 on 2034-07-01", "statute_wording": "Beginning July 1, 2034, the fee for a new certificate of title under this subsection is $5.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0010/section_0030/0610-0030-0010-0030.html", "checked_date": "2026-10-03", "effective_date": "2034-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0065", "state": "MT", "rule": "upcoming_change", "value": "2027 legislative session (January-April 2027); new laws usually take effect 2027-07-01 or 2027-10-01. County option tax changes need a county vote and take effect January 1 after approval.", "statute_wording": "The imposition, revision, or revocation of the tax or fee is effective on January 1 following its approval by the electorate.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0370/0610-0030-0050-0370.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0066", "state": "MT", "rule": "upcoming_change", "value": "every January 1 each car ages one year: registration bracket and county multiplier step down", "statute_wording": "the age of a motor vehicle is determined by subtracting the manufacturer's designated model year from the current calendar year.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0010/0610-0030-0050-0010.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "MT-0067", "state": "MT", "rule": "insurance_verification_fee", "value": "$5 only on permanent registration without new plates; not charged on an ordinary new registration", "statute_wording": "if a new set of license plates is not being issued, an insurance verification fee of $5", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0620/0610-0030-0050-0620.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0068", "state": "MT", "rule": "late_tax_penalty", "value": "not researched in detail: after the 40-day grace period operating without registration is a violation; no late-fee schedule was pulled", "statute_wording": "has a grace period of 40 calendar days from the date of purchase", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0030/section_0170/0610-0030-0030-0170.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0069", "state": "MT", "rule": "contradiction", "value": "MVD light-vehicle page cites \"§ 61-3-321(2)(c)\" for 24-month registration and \"§ 61-3-321(2)(d)\" for the rate; the current 61-3-321(2) has only (a) and (b). Follow the statute (61-3-321(2)(a); 61-3-311(3)).", "statute_wording": "Registration Rate, § 61-3-321(2)(d), MCA – based on the age of the vehicle", "source_url": "https://mvdmt.gov/vehicle-registration/light-vehicle-registration-and-fees/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0070", "state": "MT", "rule": "contradiction", "value": "temporary permit fee: 61-3-224(5)(a) says $19.50 collected \"at the time of sale\"; (5)(b)(ii) says $24.50 when the issuer uses the electronic interface. Dealers use the interface, so $24.50 is used.", "statute_wording": "a $19.50 fee is imposed upon issuance of a temporary registration permit by the department, an authorized agent, or a county treasurer.", "source_url": "https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0020/section_0240/0610-0030-0020-0240.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "MT-0071", "state": "MT", "rule": "doc_fee_complaint", "value": "Montana Motor Vehicle Division, Vehicle Services Bureau; PO Box 201431, Helena, MT 59620-1431", "statute_wording": "Your complaint(s) about a dealer may be mailed to:", "source_url": "https://mvdmt.gov/wp-content/uploads/2023/10/MV67-Complaint-of-Dealer-Referral-Form.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0001", "state": "NC", "rule": "tax_local_name", "value": "Highway Use Tax (HUT)", "statute_wording": "North Carolina Highway Use Tax.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.1.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0002", "state": "NC", "rule": "tax_type", "value": "state_titling_tax_in_lieu_of_sales_tax", "statute_wording": "A tax is imposed on the privilege of using the highways of this State. This tax is in addition to all other taxes and fees imposed.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.2.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0003", "state": "NC", "rule": "tax_collected_by", "value": "NCDMV_at_title_application; dealer_may_collect_and_remit", "statute_wording": "The tax imposed by this Article must be paid to the Commissioner when applying for a certificate of title for a motor vehicle.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.4.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0004", "state": "NC", "rule": "state_rate", "value": "0.03", "statute_wording": "The tax rate is three percent (3%).", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0005", "state": "NC", "rule": "tax_rounding", "value": "round to cent (assumed)", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.4.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0006", "state": "NC", "rule": "taxable_base", "value": "dealer: price_incl_attached_accessories - trade_allowance + doc_fee", "statute_wording": "The tax imposed by this Article is applied to the sum of the retail value of a motor vehicle for which a certificate of title is issued and any fee regulated by G.S. 20-101.1.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "2014-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0007", "state": "NC", "rule": "min_max_tax", "value": "max 2000 per title: Class A/B commercial motor vehicle and recreational vehicle", "statute_wording": "The maximum tax is two thousand dollars ($2,000) for each certificate of title issued for a Class A or Class B motor vehicle that is a commercial motor vehicle, as defined in G.S. 20-4.01, and for each certificate of title issued for a recreational vehicle.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0008", "state": "NC", "rule": "min_max_tax", "value": "max 250 if titled in owner's name in another state >=90 days", "statute_wording": "A maximum tax of two hundred fifty dollars ($250.00) applies when a certificate of title is issued for a motor vehicle that… is and has been titled in the name of the owner of the motor vehicle in another state for at least 90 days", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.6.html", "checked_date": "2026-10-02", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0009", "state": "NC", "rule": "min_max_tax", "value": "max 40: transfer to secured party; tax-free entity transfers", "statute_wording": "A maximum tax of forty dollars ($40.00) applies when a certificate of title is issued as the result of a transfer of a motor vehicle", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.6.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0010", "state": "NC", "rule": "local_tax", "value": "none_on_purchase", "statute_wording": "", "source_url": "https://www.ncdot.gov/dmv/title-registration/vehicle/Pages/fees.aspx", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0011", "state": "NC", "rule": "county_local_fees", "value": "Durham/Orange/Wake 17.00 (7 county + 10 regional); Randolph 2.00; all others incl. Mecklenburg 0.00", "statute_wording": "", "source_url": "https://www.ncdot.gov/dmv/title-registration/vehicle/Pages/fees.aspx", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0012", "state": "NC", "rule": "local_tax_basis", "value": "flat_per_vehicle_per_year", "statute_wording": "The maximum tax that may be levied by a county under this Article is seven dollars ($7.00) per year.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-570.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0013", "state": "NC", "rule": "local_tax_cap", "value": "county 7; regional 10; municipal 30 per vehicle per year", "statute_wording": "The aggregate annual municipal vehicle tax levied… may not exceed thirty dollars ($30.00) per vehicle.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-97.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0014", "state": "NC", "rule": "local_rate_lookup", "value": "by county + municipality of registration (NCDMV regional table; county assessor rate chart)", "statute_wording": "", "source_url": "https://mecknc.widen.net/s/fwbfpr8qnx/2026-2027-tax-rate-chart", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0015", "state": "NC", "rule": "trade_in_credit", "value": "yes: allowance deducted from base (dealer and non-dealer sales)", "statute_wording": "less the amount of any allowance given by the retailer for a motor vehicle taken in trade as a full or partial payment for the purchased motor vehicle.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0016", "state": "NC", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0017", "state": "NC", "rule": "negative_equity", "value": "not_in_base", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0018", "state": "NC", "rule": "rebate_manufacturer", "value": "taxable (does not reduce base)", "statute_wording": "The amount of any discounts that are reimbursable by a third party and can be determined at the time of sale through any of the following:", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0019", "state": "NC", "rule": "discount_dealer", "value": "reduces base", "statute_wording": "Discounts that are not reimbursable by a third party, are allowed by the retailer, and are taken by a consumer on a sale.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0020", "state": "NC", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "applied to the sum of the retail value of a motor vehicle… and any fee regulated by G.S. 20-101.1.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "2014-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0021", "state": "NC", "rule": "service_contract_taxable", "value": "no (if separately stated); also exempt from sales tax", "statute_wording": "The tax does not apply to the sales price of a service contract, provided the charge is separately stated on the bill of sale or other similar document given to the purchaser at the time of the sale.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0022", "state": "NC", "rule": "gap_taxable", "value": "no", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0023", "state": "NC", "rule": "addons_taxable", "value": "attached accessories: yes (in HUT base)", "statute_wording": "the sales price of the motor vehicle, including all accessories attached to the vehicle when it is delivered to the purchaser", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0024", "state": "NC", "rule": "addons_taxable", "value": "non-attached goods sold separately: sales tax at local rate (Charlotte 8.25%)", "statute_wording": "", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-mecklenburg-county-sales-and-use-tax-increase", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0025", "state": "NC", "rule": "destination_taxable", "value": "yes", "statute_wording": "Delivery charges.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0026", "state": "NC", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Any taxes imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the consumer.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0027", "state": "NC", "rule": "title_fee", "value": "66.75", "statute_wording": "Each application for certificate of title .........................................$66.75", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-85.html", "checked_date": "2026-10-02", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0028", "state": "NC", "rule": "registration_fee", "value": "46.25 per year (private passenger, <=15 passengers)", "statute_wording": "Private passenger vehicles of not more than fifteen passengers.....$46.25", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-87.html", "checked_date": "2026-10-02", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0029", "state": "NC", "rule": "plate_fee", "value": "0.00 standard; personalized 30.00; plate transfer 25.50; replacement 25.50", "statute_wording": "", "source_url": "https://www.ncdot.gov/dmv/title-registration/vehicle/Pages/fees.aspx", "checked_date": "2026-10-02", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0030", "state": "NC", "rule": "lien_fee", "value": "0.00 first lien on title application; supplementary lien 25.50", "statute_wording": "Each application for recording supplementary lien", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-85.html", "checked_date": "2026-10-02", "effective_date": "2024-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0031", "state": "NC", "rule": "inspection_emissions_fee", "value": "safety 13.60; emissions+safety up to 30.00", "statute_wording": "Safety Only $12.75 $ .85 Emissions and Safety 23.75 6.25.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-183.7.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0032", "state": "NC", "rule": "other_point_of_sale_fees", "value": "late title penalty 20.00 (>28 days); notary at LPA 9/10/11; printed registration card 5.00 (optional); PayIt online 3.00 + 1.85%", "statute_wording": "", "source_url": "https://www.ncdot.gov/dmv/title-registration/vehicle/Pages/fees.aspx", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0033", "state": "NC", "rule": "ev_hybrid_fee", "value": "EV 214.50; PHEV 107.25 per year, plus registration", "statute_wording": "the owner of a plug-in electric vehicle that is not a low-speed vehicle and that does not rely on a nonelectric source of power shall pay a fee in the amount of two hundred fourteen dollars and fifty cents ($214.50)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-87.html", "checked_date": "2026-10-02", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0034", "state": "NC", "rule": "registration_period", "value": "annual (staggered); no stickers or printed cards from 2026-10-01", "statute_wording": "The registration of a vehicle must be renewed annually.", "source_url": "https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2023-2024/SL2024-30.html", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0035", "state": "NC", "rule": "registration_proration", "value": "none for a new 12-month registration (assumed)", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-41.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0036", "state": "NC", "rule": "dealer_registration_service_fee", "value": "not regulated as doc fee if separately stated; no statutory amount", "statute_wording": "This section does not apply to a dealer fee related to the online registration of a motor vehicle when the dealer fee is separately stated", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-101.1.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0037", "state": "NC", "rule": "doc_fee_rule", "value": "no_cap; sign >=24in each side; disclosed in price ads; separately itemized", "statute_wording": "A motor vehicle dealer shall not charge an administrative, origination, documentary, procurement, or other similar administrative fee related to the sale or lease of a motor vehicle… unless the dealer complies with all of the following", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-101.1.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0038", "state": "NC", "rule": "doc_fee_amount", "value": "none (no cap)", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-101.1.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0039", "state": "NC", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-101.1.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0040", "state": "NC", "rule": "doc_fee_disclosure", "value": "posted notice + price-ad disclosure + separate line on buyer's order; no prescribed wording", "statute_wording": "The fact that the dealer charges a fee regulated by this section and the amount of the fee shall be disclosed whenever the dealer engages in the price advertising of vehicles.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-101.1.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0041", "state": "NC", "rule": "doc_fee_cash_credit_same", "value": "not required; dealer may waive or reduce in certain cases", "statute_wording": "Nothing contained in this section… shall be deemed to prohibit a dealer from, in the dealer's discretion, deciding not to charge… or reducing the amount of the fee in certain cases", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-101.1.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0042", "state": "NC", "rule": "private_party_tax", "value": "0.03 HUT on market value, paid at license plate agency on title application", "statute_wording": "The retail value of a motor vehicle for which a certificate of title is issued because of a sale of the motor vehicle by a seller who is not a retailer is the market value of the vehicle", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0043", "state": "NC", "rule": "private_party_value_basis", "value": "Commissioner schedule value (<= published wholesale), less any trade", "statute_wording": "The market value of a vehicle is presumed to be the value of the vehicle set in a schedule of values adopted by the Commissioner.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0044", "state": "NC", "rule": "out_of_state_credit", "value": "credit = tax paid to other jurisdiction within 90 days before NC title application", "statute_wording": "is allowed a credit against the tax due under this Article for the amount of tax paid to the other jurisdiction.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.7.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0045", "state": "NC", "rule": "buying_out_of_state", "value": "NC resident pays NC HUT at NC titling less 105-187.7(a) credit", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.7.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0046", "state": "NC", "rule": "new_resident", "value": "HUT max 250 if titled in owner's name in another state >=90 days; else 3% less credit", "statute_wording": "A maximum tax of two hundred fifty dollars ($250.00) applies", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.6.html", "checked_date": "2026-10-02", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0047", "state": "NC", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_25A/GS_25A-15.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0048", "state": "NC", "rule": "max_finance_rate", "value": "21% (amount financed >=3000) / 24% (<3000); vehicles: higher of that or 20% (1-3 model yrs), 26% (4-5), 30% (6+)", "statute_wording": "Twenty-one percent (21%) per annum where the amount financed is three thousand dollars ($3,000) or greater.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_25A/GS_25A-15.html", "checked_date": "2026-10-02", "effective_date": "2023-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0049", "state": "NC", "rule": "used_vehicle_rule", "value": "same HUT rule as new: dealer price + doc fee - trade", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.3.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0050", "state": "NC", "rule": "property_tax", "value": "annual county + municipal ad valorem on vehicle, billed with registration (Tag & Tax Together); due at registration or within ~60 days on temporary or limited plate", "statute_wording": "the taxes are due on the last day of the second month following the date the owner applied for the plate.", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-330.4.html", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0051", "state": "NC", "rule": "recent_change", "value": "DMV fees +19.18% CPI: title 56.00->66.75; registration 38.75->46.25; EV 180->214.50; PHEV 90->107.25; transfers 21.50->25.50", "statute_wording": "The increase will be 19.18 percent for about 90 license and registration-related fees.", "source_url": "https://www.ncdot.gov/news/press-releases/Pages/2024/2024-04-02-ncdmv-fee-increase-state-law.aspx", "checked_date": "2026-10-02", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0052", "state": "NC", "rule": "recent_change", "value": "EV fee 140.25->180.00; PHEV fee 90.00 created (later indexed)", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2023-2024/SL2023-134.html", "checked_date": "2026-10-02", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0053", "state": "NC", "rule": "recent_change", "value": "Mecklenburg general sales tax 7.25%->8.25% (affects only separately sold taxable goods, not vehicles)", "statute_wording": "", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-mecklenburg-county-sales-and-use-tax-increase", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0054", "state": "NC", "rule": "recent_change", "value": "Charlotte city property tax rate 0.2741->0.2930 per $100 (FY2026-27)", "statute_wording": "", "source_url": "https://mecknc.widen.net/s/fwbfpr8qnx/2026-2027-tax-rate-chart", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0055", "state": "NC", "rule": "recent_change", "value": "all-electronic registration; no plate stickers or printed cards; printed card 5.00 on request", "statute_wording": "", "source_url": "https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-41.html", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0056", "state": "NC", "rule": "upcoming_change", "value": "next CPI fee adjustment (title, registration, EV/PHEV, transfer fees)", "statute_wording": "Beginning July 1, 2020, and every four years thereafter, the Division shall adjust the fees and rates", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_20/GS_20-4.02.html", "checked_date": "2026-10-02", "effective_date": "2028-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NC-0057", "state": "NC", "rule": "upcoming_change", "value": "emissions inspections reduced to Mecklenburg only, pre-2017 models (pending EPA final approval)", "statute_wording": "", "source_url": "https://deq.nc.gov/about/divisions/air-quality/motor-vehicles-air-quality/inspection-maintenance-program", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NC-0058", "state": "NC", "rule": "doc_fee_complaint", "value": "North Carolina State Highway Patrol, Investigative Services Unit; 4231 Mail Service Center, Raleigh, NC 27699-4231", "statute_wording": "To submit a complaint against a business, dealership or individual, please visit the NC State Highway Patrol’s Investigative Services Unit Portal.", "source_url": "https://ncshp.gov/investigative-services-unit", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0001", "state": "ND", "rule": "tax_local_name", "value": "Motor vehicle excise tax (NDCC chapter 57-40.3)", "statute_wording": "There is hereby imposed an excise tax at the rate of five percent on the purchase price of any motor vehicle purchased or acquired either in or outside of the state of North Dakota", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0002", "state": "ND", "rule": "tax_type", "value": "state motor vehicle excise tax in place of state and local sales and use tax", "statute_wording": "subject to motor vehicle excise tax in lieu of sales and use tax.", "source_url": "https://www.ndlegis.gov/information/acdata/pdf/81-04.1-04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0003", "state": "ND", "rule": "tax_type", "value": "excise tax instead of state and local sales taxes; 5% of sales price less trade-in", "statute_wording": "Vehicles required to be registered in North Dakota must pay a motor vehicle excise tax on the purchase price (sales price less any trade-in amount), or on the fair market value of the vehicle, if not acquired through a purchase.", "source_url": "https://www.tax.nd.gov/excise-special-and-other-taxes/special-taxes", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0004", "state": "ND", "rule": "tax_collected_by", "value": "NDDOT Motor Vehicle Division collects it as the Tax Commissioner's agent; dealers collect it from the buyer and remit it to the MVD 'as a customer service'", "statute_wording": "Motor vehicle dealers collect the tax from their customers at the time of sale or initiation of a lease, based on the taxable purchase price or the taxable lease consideration, and remit it to the Motor Vehicle Division as a customer service.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0005", "state": "ND", "rule": "tax_collected_by", "value": "statute: the NDDOT director collects as agent of the Tax Commissioner", "statute_wording": "The collection of this motor vehicle excise tax must be carried out by the director of the department of transportation who shall act as the agent of the state tax commissioner", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0006", "state": "ND", "rule": "tax_due_date", "value": "with the title application; dealer must deliver title, tax and fees to the MVD within 30 days of the sale", "statute_wording": "You are required to deliver the endorsed certificate of title to the MVD with tax, title, and registration fees and shall make application for a new certificate of title within 30 days of the date of purchase.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/dealer-handbook.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0007", "state": "ND", "rule": "late_tax_penalty", "value": "greater of 5% of the tax or $5, plus 1% of the tax per month late (for a false or missing purchaser's certificate)", "statute_wording": "subject to a penalty of five percent of the true amount of the tax which was due or five dollars, whichever is greater, plus one percent of such tax for each month or fraction thereof", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0008", "state": "ND", "rule": "state_rate", "value": "5%", "statute_wording": "The 5% excise tax is calculated on the vehicle’s taxable purchase price.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0009", "state": "ND", "rule": "taxable_base", "value": "selling price incl. accessories, dealer prep, freight and delivery; minus trade-in allowance, manufacturer rebate/incentive at the time of sale, and auction fees", "statute_wording": "The taxable purchase price is the total selling price of the vehicle, including all charges for accessories, dealer preparation, freight, and delivery, less any qualified discounts, such as an auction fee, a manufacturer’s rebate, or a trade-in allowance.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0010", "state": "ND", "rule": "taxable_base", "value": "statute definition: total amount paid for the vehicle", "statute_wording": "\"Purchase price\" means the total amount paid for the motor vehicle whether received in money or otherwise.", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0011", "state": "ND", "rule": "min_max_tax", "value": "none", "statute_wording": "There is hereby imposed an excise tax at the rate of five percent on the purchase price", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0012", "state": "ND", "rule": "tax_rounding", "value": "nearest cent, half up (sales tax rule; applied to MVET by inference)", "statute_wording": "If the tax results in a fraction of a cent, the tax liability shall be carried to the third decimal place and rounded to the nearest whole cent.", "source_url": "https://www.ndlegis.gov/information/acdata/pdf/81-04.1-01.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0013", "state": "ND", "rule": "local_tax", "value": "none", "statute_wording": "No local tax applies to the purchase or transfer of a motor vehicle.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0014", "state": "ND", "rule": "local_tax_basis", "value": "n/a (no local tax on vehicles)", "statute_wording": "No local tax applies to the purchase or transfer of a motor vehicle.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0015", "state": "ND", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "No local tax applies to the purchase or transfer of a motor vehicle.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0016", "state": "ND", "rule": "local_rate_lookup", "value": "not needed for vehicles; general sales tax lookup at tap.tax.nd.gov (RateLookup) excludes excise taxes", "statute_wording": "It does not include special taxes such as: local lodging, local lodging and restaurant, alcohol, tobacco, excise taxes, etc.", "source_url": "https://www.tax.nd.gov/sales-and-use-tax/local-taxes-city-and-county-taxes", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0017", "state": "ND", "rule": "local_general_rate_example_market", "value": "Fargo general sales tax 7.75% (state 5% + city 2.25% + Cass County 0.5%); not applied to vehicles", "statute_wording": "Local Sales, Use, and Gross Receipts Taxes as of October 1, 2026", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0018", "state": "ND", "rule": "trade_in_credit", "value": "full trade-in allowance deducted (new and used); no cap", "statute_wording": "the credit or trade-in value allowed by the person selling the motor vehicle shall be deducted from the total selling price to establish the purchase price of the vehicle being sold", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0019", "state": "ND", "rule": "trade_in_credit", "value": "full: trade-in credit subtracted from selling price", "statute_wording": "When a motor vehicle, or any tangible personal property subject to sales and use tax upon resale, is traded in to purchase a vehicle, the trade-in credit is subtracted from the selling price of the vehicle to determine the taxable purchase price.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0020", "state": "ND", "rule": "trade_in_cap", "value": "none", "statute_wording": "the trade-in credit is subtracted from the selling price of the vehicle to determine the taxable purchase price.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0021", "state": "ND", "rule": "negative_equity", "value": "not taxed and not deducted: the full trade-in allowance comes off the price; payoff/negative equity is financed, not part of the price (inference)", "statute_wording": "\"Purchase price\" means the total amount paid for the motor vehicle whether received in money or otherwise.", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0022", "state": "ND", "rule": "sale_of_own_vehicle_credit", "value": "none: selling your old car separately gives no credit", "statute_wording": "A cash payment to an individual for their motor vehicle is not a trade-in credit for a subsequent motor vehicle purchase.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0023", "state": "ND", "rule": "insurance_total_loss_credit", "value": "insurance payout plus deductible on a stolen or totaled vehicle counts as a trade-in credit (statement of loss valid 3 years)", "statute_wording": "Insurance proceeds from a totaled vehicle may be used as a trade-in credit.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0024", "state": "ND", "rule": "rebate_manufacturer", "value": "reduces the base when applied at the time of sale", "statute_wording": "The purchase price excludes the amount of a manufacturer's incentive or discount that reduces the amount paid by the purchaser to the seller at the time of purchase", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0025", "state": "ND", "rule": "discount_dealer", "value": "dealer discounts lower the price and so the tax (tax is on the amount actually paid)", "statute_wording": "\"Purchase price\" means the total amount paid for the motor vehicle whether received in money or otherwise.", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0026", "state": "ND", "rule": "doc_fee_taxable", "value": "no", "statute_wording": "Title, registration, license, and document fees are not part of the taxable purchase price when calculating motor vehicle excise tax.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0027", "state": "ND", "rule": "service_contract_taxable", "value": "no (optional extended warranty, maintenance or service contract)", "statute_wording": "The charge for an extended warranty, maintenance, or service contract is not included in the taxable purchase price.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0028", "state": "ND", "rule": "service_contract_taxable", "value": "optional, separately stated contract: no sales tax either", "statute_wording": "no sales or use tax will apply to the separately stated charge for the extended warranty, maintenance, or service contract.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21983.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0029", "state": "ND", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0030", "state": "ND", "rule": "addons_taxable", "value": "yes (accessories, dealer preparation)", "statute_wording": "including all charges for accessories, dealer preparation, freight, and delivery", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0031", "state": "ND", "rule": "destination_taxable", "value": "yes (freight and delivery)", "statute_wording": "including all charges for accessories, dealer preparation, freight, and delivery", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0032", "state": "ND", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Title, registration, license, and document fees are not part of the taxable purchase price when calculating motor vehicle excise tax.", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0033", "state": "ND", "rule": "title_fee", "value": "$5.00 (new title or transfer)", "statute_wording": "Each application must be accompanied by a fee of five dollars, which is in addition to any fee charged for the registration of the vehicle.", "source_url": "https://www.ndlegis.gov/cencode/t39c05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0034", "state": "ND", "rule": "title_fee", "value": "$5.00 transfer fee on a used vehicle", "statute_wording": "the transferee shall deliver the endorsed certificate of title to the department with a transfer fee of five dollars", "source_url": "https://www.ndlegis.gov/cencode/t39c05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0035", "state": "ND", "rule": "abandoned_vehicle_disposal_fee", "value": "$1.50 on the first North Dakota title of a passenger vehicle or truck (new cars and vehicles new to ND)", "statute_wording": "A tax of one dollar and fifty cents is imposed on each initial North Dakota certificate of title issued to a passenger motor vehicle or a truck motor vehicle.", "source_url": "https://www.ndlegis.gov/cencode/t23-1c15.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0036", "state": "ND", "rule": "registration_fee", "value": "annual fee by weight and years since first registered; Tucson (assumed 3,500 lb) in years 1-6: $93", "statute_wording": "Motor vehicles required to be registered in this state must be furnished license plates upon the payment of the following annual fees", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0037", "state": "ND", "rule": "registration_fee", "value": "2026 NDDOT schedule: 2021-and-newer first registration, 3,200-4,499 lb = $93.00 for 12 months", "statute_wording": "(REGISTRATION FEES ARE BASED ON YEAR FIRST REGISTERED, NOT YEAR MODEL)", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/mvd-2-passenger-fee-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0038", "state": "ND", "rule": "registration_weight_basis", "value": "passenger vehicles: manufacturer's shipping weight from the certificate of origin; pickups: GVWR (since 2026-01-01)", "statute_wording": "The manufacturer or importer of all new vehicles shall designate the total shipping weight of the vehicle on the certificate of origin.", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0039", "state": "ND", "rule": "registration_period", "value": "12 months, expiring at the end of the anniversary month (staggered)", "statute_wording": "A new vehicle, out-of-state vehicle, and North Dakota titled vehicle subject to staggered registration will pay an annual (12-month) registration fee from the date of sale or date first used in North Dakota.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/registration-manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0040", "state": "ND", "rule": "used_vehicle_registration_transfer", "value": "plates stay with the seller; the buyer pays a full year's fee", "statute_wording": "When the transferee (buyer) applies for a certificate of title transfer, a full-year license fee will be due on the vehicle, less any available credit.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/registration-manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0041", "state": "ND", "rule": "plate_fee", "value": "$0 for standard plates (two plates furnished with registration)", "statute_wording": "The department shall furnish to every motor vehicle owner two number plates for each registered motor vehicle", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0042", "state": "ND", "rule": "plate_transfer_credit", "value": "moving your plates to a replacement car: $5 credit-transfer fee; unused months credited", "statute_wording": "A credit transfer fee of $5 is due.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/registration-manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0043", "state": "ND", "rule": "lien_fee", "value": "$0 at purchase: no separate lien-recording fee; the lien is noted on the title applied for with the $5 title fee", "statute_wording": "MVD will then place the lienholder on the title perfecting (recording) the lien.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/dealer-handbook.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0044", "state": "ND", "rule": "lien_release_fee", "value": "$5 for a new clean title after the loan is paid off (after you buy)", "statute_wording": "mail or deliver the certificate of title, release, and a fee of five dollars to the department.", "source_url": "https://www.ndlegis.gov/cencode/t39c05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0045", "state": "ND", "rule": "county_local_fees", "value": "none: registration fees are in lieu of all state and local personal property taxes on vehicles", "statute_wording": "The taxes or fees provided for in this chapter are in lieu of all other personal property taxes, either state or local, upon such motor vehicles", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0046", "state": "ND", "rule": "personal_property_tax", "value": "none (no annual car property tax)", "statute_wording": "The taxes or fees provided for in this chapter are in lieu of all other personal property taxes, either state or local, upon such motor vehicles", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0047", "state": "ND", "rule": "inspection_emissions_fee", "value": "none for a normal sale; ND has no periodic safety or emissions inspection", "statute_wording": "Customers needing an inspection in order to obtain a regular certificate of title should contact their local motor vehicle repair shops.", "source_url": "https://www.dot.nd.gov/sites/default/files/documents/Motor%20Vehicle%20Services/faq-Inspections.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0048", "state": "ND", "rule": "other_point_of_sale_fees", "value": "$1.50 abandoned-vehicle tax on first ND title; nothing else at state level", "statute_wording": "Tax is due on 5% of the purchase price. Certificate of title fee - $5.00 Abandoned Vehicle Disposal fee - $1.50", "source_url": "https://www.dot.nd.gov/motor-vehicle/motor-vehicle-dealer-resources-including-out-state-dealers", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0049", "state": "ND", "rule": "ev_hybrid_fee", "value": "EV $120/yr; plug-in hybrid $50/yr; electric motorcycle $20/yr; ordinary hybrid $0", "statute_wording": "An electric vehicle road use fee of one hundred twenty dollars for each electric vehicle registered.", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0050", "state": "ND", "rule": "ev_hybrid_fee", "value": "2026 schedule repeats the amounts", "statute_wording": "Electric Vehicle Road Use Fee: 120.00 Plug-In Hybrid Vehicle Road Use Fee: 50.00", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/mvd-2-passenger-fee-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0051", "state": "ND", "rule": "dealer_registration_service_fee", "value": "no state-set or state-capped dealer title/registration service fee; branch and contracted MV offices may charge service fees", "statute_wording": "Service fees may apply at branch and contracted offices.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/dealer-handbook.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0052", "state": "ND", "rule": "doc_fee_rule", "value": "no cap and no doc-fee statute found", "statute_wording": "", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0053", "state": "ND", "rule": "doc_fee_amount", "value": "$499 (example; ND sets no amount)", "statute_wording": "", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0054", "state": "ND", "rule": "doc_fee_indexing", "value": "none (no statutory amount to index)", "statute_wording": "", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0055", "state": "ND", "rule": "doc_fee_disclosure", "value": "no doc-fee-specific disclosure; on a retail installment contract with cash price up to $25,000 the contract must itemize the cash price, official fees and finance charge", "statute_wording": "No provision of this chapter applies to a retail installment sale of personal property if: 1. The cash price of the personal property exceeds twenty-five thousand dollars", "source_url": "https://www.ndlegis.gov/cencode/t51c13.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0056", "state": "ND", "rule": "doc_fee_cash_credit_same", "value": "no ND rule found; for RISA contracts (cash price up to $25,000) a fee charged only for making the credit contract would have to be inside the finance charge", "statute_wording": "The finance charge must be inclusive of all charges incident to investigating and making the contract", "source_url": "https://www.ndlegis.gov/cencode/t51c13.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0057", "state": "ND", "rule": "private_party_tax", "value": "5% of the purchase price, paid by the buyer to the NDDOT MVD when titling", "statute_wording": "Excise tax applies on a North Dakota vehicle purchased from an individual or any vehicle purchased from a licensed North Dakota dealer.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/registration-manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0058", "state": "ND", "rule": "private_party_value_basis", "value": "the actual price paid; book value (NADA 'average value of similar motor vehicles') only for gifts and nominal-price transfers", "statute_wording": "\"Purchase price\" when the motor vehicle is acquired by gift or by any other transfer for a nominal or no monetary consideration also includes the average value of similar motor vehicles, established by standards and guides as determined by the director of the department of transportation.", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0059", "state": "ND", "rule": "out_of_state_credit", "value": "credit for sales/use/excise tax paid to another state, only if that state gives ND a similar credit; pay the difference if it was lower", "statute_wording": "If the tax paid in the other state, or political subdivision thereof, is the same or more, then no tax is due on the motor vehicle.", "source_url": "https://www.ndlegis.gov/cencode/t57c40-3.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0060", "state": "ND", "rule": "out_of_state_credit", "value": "NDDOT: no reciprocity for AK, DE, GA, MT, NH, OR", "statute_wording": "Reciprocity cannot be granted for Alaska, Delaware, Georgia, Montana, New Hampshire, and Oregon.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/registration-manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0061", "state": "ND", "rule": "buying_out_of_state", "value": "ND resident buying elsewhere pays ND 5% at the MVD when titling, less reciprocal credit", "statute_wording": "Motor vehicle excise tax (5%) is due on a vehicle purchased outside the state of North Dakota for use in this state.", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/registration-manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0062", "state": "ND", "rule": "new_resident", "value": "must register once resident (employed here and living here, or 90 consecutive days); 5% excise tax due unless tax paid to a reciprocal state is shown", "statute_wording": "remains in this state for a period of at least ninety consecutive days", "source_url": "https://www.ndlegis.gov/cencode/t39c04.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0063", "state": "ND", "rule": "max_finance_rate", "value": "no rate cap on dealer retail installment contracts or bank/finance-company auto loans", "statute_wording": "A retail seller who complies with the disclosure provisions of this chapter is deemed a regulated lender under section 47-14-09.", "source_url": "https://www.ndlegis.gov/cencode/t51c13.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0064", "state": "ND", "rule": "max_finance_rate", "value": "usury ceiling exclusions", "statute_wording": "Loan made by a lending institution which is regulated or funded by an agency of a state or of the federal government.", "source_url": "https://www.ndlegis.gov/cencode/t47c14.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0065", "state": "ND", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "A retail seller who complies with the disclosure provisions of this chapter is deemed a regulated lender under section 47-14-09.", "source_url": "https://www.ndlegis.gov/cencode/t51c13.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0066", "state": "ND", "rule": "used_vehicle_rule", "value": "same 5% on price paid (less trade-in); registration column set by year first registered, not model year", "statute_wording": "(REGISTRATION FEES ARE BASED ON YEAR FIRST REGISTERED, NOT YEAR MODEL)", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/mvd-2-passenger-fee-2026.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0067", "state": "ND", "rule": "recent_change", "value": "HB 1345 (2025): pickups now registered by GVWR instead of shipping weight; passenger rates unchanged", "statute_wording": "This Act becomes effective on January 1, 2026.", "source_url": "https://ndlegis.gov/assembly/69-2025/regular/documents/25-0866-03000.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0068", "state": "ND", "rule": "recent_change", "value": "Tax Commissioner MVET guideline revised June 2026", "statute_wording": "21963 Content Revised 6-2026", "source_url": "https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf", "checked_date": "2026-10-03", "effective_date": "2026-06-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0069", "state": "ND", "rule": "recent_change", "value": "2025 appropriations bill (SB 2012) changed where MVET revenue goes; not the rate or base", "statute_wording": "Section 14 applies to motor vehicle excise tax collections transmitted to the State Treasurer after July 31, 2025.", "source_url": "https://ndlegis.gov/sites/default/files/resource/69-2025/effective-dates-legislation/effective-dates-2025-legislation.pdf", "checked_date": "2026-10-03", "effective_date": "2025-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0070", "state": "ND", "rule": "recent_change", "value": "HB 1436 (2025) proposed 5%/3%/1% by vehicle age; NOT enacted", "statute_wording": "Three percent on a motor vehicle eleven or more years old but fewer than", "source_url": "https://ndlegis.gov/assembly/69-2025/regular/documents/25-0838-01000.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0071", "state": "ND", "rule": "upcoming_change", "value": "next regular session starts 2027-01-05; enacted changes normally take effect 2027-08-01 (tax-rate changes 2027-07-01) unless the bill says otherwise", "statute_wording": "A law enacted during a regular session of the Legislative Assembly takes effect on August 1 after its filing with the Secretary of State.", "source_url": "https://ndlegis.gov/sites/default/files/resource/69-2025/effective-dates-legislation/effective-dates-2025-legislation.pdf", "checked_date": "2026-10-03", "effective_date": "2027-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0072", "state": "ND", "rule": "upcoming_change", "value": "NDDOT publishes new fee schedules each calendar year (2026 schedules run 1-1-2026 to 12-31-2026)", "statute_wording": "Effective 1-1-2026 through 12-31-2026", "source_url": "https://www.dot.nd.gov/sites/www/files/documents/Motor%20Vehicle%20Services/mvd-2-passenger-fee-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "ND-0073", "state": "ND", "rule": "upcoming_change", "value": "2027 regular session: tentative start Tuesday 2027-01-05", "statute_wording": "1st Session begins", "source_url": "https://ndlegis.gov/sites/default/files/resource/70-2027/legislative-deadlines/2027-legislative-deadlines.pdf", "checked_date": "2026-10-03", "effective_date": "2027-01-05", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "ND-0074", "state": "ND", "rule": "doc_fee_complaint", "value": "North Dakota Office of Attorney General, Consumer Protection Division; 1720 Burlington Drive Ste C, Bismarck, ND 58504-7736", "statute_wording": "you can file a complaint with the Consumer Protection Division.", "source_url": "https://attorneygeneral.nd.gov/consumer-resources/consumer-complaints/", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0001", "state": "NE", "rule": "tax_local_name", "value": "Nebraska and local sales and use tax on motor vehicles (reported on Form 6)", "statute_wording": "Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, Form 6", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0002", "state": "NE", "rule": "tax_type", "value": "sales_tax_paid_by_buyer_at_registration", "statute_wording": "The tax imposed by this section on the sales of motor vehicles, semitrailers, and trailers ... shall be the liability of the purchaser", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2703", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0003", "state": "NE", "rule": "tax_collected_by", "value": "county_treasurer_at_registration (or EDS dealer as agent)", "statute_wording": "the tax shall be collected by the county treasurer ... or by an approved licensed dealer participating in the electronic dealer services system pursuant to section 60-1507 at the time the purchaser makes application for the registration", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2703", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0004", "state": "NE", "rule": "tax_collected_by", "value": "dealer_gives_Form_6; buyer_pays_county", "statute_wording": "Motor vehicle dealers must complete a Form 6 for every motor vehicle sale.", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0005", "state": "NE", "rule": "tax_due_date", "value": "30 days from purchase", "statute_wording": "The purchaser will not owe penalty and interest provided the motor vehicle is registered or the tax is paid within 30 days from the date of purchase.", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0006", "state": "NE", "rule": "late_tax_penalty", "value": "interest 3%/yr from day 31 + $5 penalty", "statute_wording": "A penalty in the amount of $5 must be assessed on all unpaid amounts due if the motor vehicle is registered late.", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "2021-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0007", "state": "NE", "rule": "state_rate", "value": "5.5%", "statute_wording": "Commencing October 1, 2025, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.02", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0008", "state": "NE", "rule": "taxable_base", "value": "total sales price incl. doc fee, destination, dealer add-ons, service contracts, GAP - trade-in - dealer discount - manufacturer rebate assigned to dealer at sale", "statute_wording": "The 'Tax Computation' portion of Form 6 must be completed to reflect the following: Total sales price of the motor vehicle; Trade-in allowance, if any; Manufacturer's rebate assigned to the dealer, if any", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0009", "state": "NE", "rule": "taxable_base", "value": "statutory definition", "statute_wording": "Sales price ... means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.35", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0010", "state": "NE", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2703", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0011", "state": "NE", "rule": "tax_rounding", "value": "not published; cent half-up assumed", "statute_wording": "", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0012", "state": "NE", "rule": "local_tax", "value": "city/village local option sales tax by the buyer's registration address; Omaha 1.5%", "statute_wording": "The sales and use tax shall be 1.5 percent and shall be imposed upon the same transactions within the corporate limits of the city", "source_url": "https://library.municode.com/ne/omaha/codes/code_of_ordinances?nodeId=PTIIMUCO_CH35TA", "checked_date": "2026-10-03", "effective_date": "1996-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0013", "state": "NE", "rule": "local_tax", "value": "Omaha total 7.0%", "statute_wording": "Omaha 1.5% 7.0% (.07)", "source_url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0014", "state": "NE", "rule": "local_tax_basis", "value": "buyer's registration address (place of registration)", "statute_wording": "The sale ... of a motor vehicle ... shall be sourced to the place of registration of the motor vehicle", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2703.01", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0015", "state": "NE", "rule": "local_tax_basis", "value": "Douglas County Treasurer statement", "statute_wording": "Motor Vehicles & Motorboats Based on your registration address.", "source_url": "https://treasurer.douglascounty-ne.gov/explanation-of-registration-fees-taxes/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0016", "state": "NE", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0017", "state": "NE", "rule": "local_rate_lookup", "value": "DOR quarterly rate list PDF + Streamlined boundary/rate files (CSV) + GIS Sales Tax Rate Finder", "statute_wording": "Under Nebraska law, a local sales and use tax can only start, terminate, or be changed on the first day of a calendar quarter", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0018", "state": "NE", "rule": "trade_in_credit", "value": "full; any motor vehicle, motorboat, ATV/UTV taken in trade at the time of sale (dealer or private)", "statute_wording": "The value of a motor vehicle, motorboat, all-terrain vehicle, or utility-type vehicle taken by any person in trade as all or a part of the consideration for a sale of another motor vehicle", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.35", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0019", "state": "NE", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.35", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0020", "state": "NE", "rule": "negative_equity", "value": "not in base; full trade-in allowance deducted; payoff excluded", "statute_wording": "Items not included in the total sales price: ... Loan payoff amounts paid by a dealership", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0021", "state": "NE", "rule": "rebate_manufacturer", "value": "reduces base if assigned to dealer and used to cut the price at sale; after-sale rebates don't", "statute_wording": "Rebates received from a motor vehicle manufacturer that are assigned to the motor vehicle dealer and used to reduce the selling price ... are allowable deductions", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0022", "state": "NE", "rule": "discount_dealer", "value": "reduces base (must be on invoice)", "statute_wording": "Dealer discounts or dealer cash discounts are allowable deductions from the total sales price", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0023", "state": "NE", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Items included in the total sales price: ... Document processing charges", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0024", "state": "NE", "rule": "service_contract_taxable", "value": "yes (sold with the vehicle: added to the vehicle price on Form 6)", "statute_wording": "If a maintenance agreement covering a motor vehicle ... is sold by the retailer of the vehicle, the charge for the agreement must be included as part of the selling price of the vehicle", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-516.pdf", "checked_date": "2026-10-03", "effective_date": "2014-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0025", "state": "NE", "rule": "gap_taxable", "value": "yes", "statute_wording": "The sale of a guaranteed asset protection (GAP) waiver contract made between the purchaser of a motor vehicle and the retail seller is part of the sales or lease price and subject to sales and use tax.", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0026", "state": "NE", "rule": "addons_taxable", "value": "yes", "statute_wording": "Dealer-installed options, and related labor charges for installing ... and any charges for labor performed to apply sealer, color, anti-corrosion rust resistant materials, or clear coat", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0027", "state": "NE", "rule": "destination_taxable", "value": "yes", "statute_wording": "Destination charges", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0028", "state": "NE", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Title and lien fees paid by a dealership to public officials on behalf of its customers", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0029", "state": "NE", "rule": "title_fee", "value": "$10.00", "statute_wording": "For each original certificate of title issued by a county for a motor vehicle or trailer, the fee shall be ten dollars.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-154", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0030", "state": "NE", "rule": "lien_fee", "value": "$7.00", "statute_wording": "For each notation of a lien by a county, the fee shall be seven dollars.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-155", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0031", "state": "NE", "rule": "registration_fee", "value": "$15.00 (passenger, not for hire)", "statute_wording": "For every motor vehicle of ten-passenger capacity or less and not used for hire, the registration fee shall be fifteen dollars.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,143", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0032", "state": "NE", "rule": "registration_additional_fees", "value": "$4.00 state add-ons ($2.00 DMV + $0.50 EMS + $1.50 State Recreation Road)", "statute_wording": "In addition to the registration fees for motor vehicles and trailers, the county treasurer or his or her agent shall collect: (1) Two dollars for each certificate issued", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,156", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0033", "state": "NE", "rule": "county_local_fees", "value": "$1.50 county fee (resident)", "statute_wording": "shall in addition to the taxes and registration fees collect one dollar and fifty cents for each registration of a motor vehicle or trailer of a resident", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,141", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0034", "state": "NE", "rule": "county_local_fees", "value": "Omaha wheel tax $50.00 (passenger vehicles)", "statute_wording": "Passenger vehicles .....$ 50.00", "source_url": "https://library.municode.com/ne/omaha/codes/code_of_ordinances?nodeId=PTIIMUCO_CH16MOVE", "checked_date": "2026-10-03", "effective_date": "2011-11-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0035", "state": "NE", "rule": "county_local_fees", "value": "wheel tax per City FAQ", "statute_wording": "The basic wheel tax fee is $50. The rates will vary depending upon the type of vehicle.", "source_url": "https://finance.cityofomaha.org/wheel-tax-frequently-asked-questions", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0036", "state": "NE", "rule": "plate_fee", "value": "$4.10 per plate; 2 plates for a passenger car = $8.20", "statute_wording": "$4.10 - Plate Fee per plate assessed whenever new, duplicate or replacement plates are issued", "source_url": "https://dmv.nebraska.gov/dvr/registration-fees-and-taxes", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0037", "state": "NE", "rule": "motor_vehicle_tax", "value": "annual, at registration: base tax by MSRP bracket x age fraction", "statute_wording": "The motor vehicle tax shall be calculated by multiplying the base tax times the fraction which corresponds to the age category of the vehicle", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,187", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0038", "state": "NE", "rule": "motor_vehicle_tax_value", "value": "value when new = MSRP excluding destination", "statute_wording": "The value when new is the manufacturer's suggested retail price ... with standard equipment and not including transportation or delivery cost.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,188", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0039", "state": "NE", "rule": "motor_vehicle_tax_age", "value": "current model year = first year", "statute_wording": "Current model year vehicles are designated as first-year motor vehicles for purposes of the schedules.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,187", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0040", "state": "NE", "rule": "motor_vehicle_fee", "value": "annual, at registration: $5 (<$20k), $20 ($20,000-39,999), $30 ($40k+); x1.00 years 1-5, .70 years 6-10, .35 year 11+", "statute_wording": "(b) Automobiles, with a value when new of $20,000 through $39,999 — $20", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,190", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0041", "state": "NE", "rule": "lien_fee_dealer_eds", "value": "EDS dealer may collect title/lien fees as agent", "statute_wording": "An approved licensed dealer participating in the electronic dealer services system pursuant to section 60-1507 may collect the fees prescribed by this section", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-155", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0042", "state": "NE", "rule": "inspection_emissions_fee", "value": "none for a Nebraska-titled or new (MSO) vehicle; $10 sheriff VIN inspection only for out-of-state titles; no emissions testing", "statute_wording": "The fee for a Sheriff's Inspection is $10.00.", "source_url": "https://dmv.nebraska.gov/dvr/title/vehicle-inspection", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0043", "state": "NE", "rule": "other_point_of_sale_fees", "value": "tire fee $1 per tire on every new motor vehicle (incl. spare); $0 on private sales", "statute_wording": "There is hereby imposed a fee of one dollar on each tire of every new motor vehicle, trailer, or semitrailer sold at retail in this state.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=81-15,162", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0044", "state": "NE", "rule": "ev_hybrid_fee", "value": "$150 battery-electric/hydrogen passenger; $75 plug-in hybrid; $0 conventional hybrid and gasoline", "statute_wording": "(c) For any other motor vehicle powered by an alternative fuel, one hundred fifty dollars.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,191", "checked_date": "2026-10-03", "effective_date": "2026-07-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0045", "state": "NE", "rule": "registration_period", "value": "12 months; expires first day of the month one year from the month of issuance", "statute_wording": "The registration period for motor vehicles ... shall expire on the first day of the month one year from the month of issuance", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-392", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0046", "state": "NE", "rule": "dealer_registration_service_fee", "value": "dealer may charge up to $50 if buyer opts into the electronic dealer services system", "statute_wording": "a participating licensed dealer may charge and collect a service fee not to exceed fifty dollars from a purchaser electing to use the electronic dealer services system", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-1507", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0047", "state": "NE", "rule": "doc_fee_rule", "value": "no cap; no statute or rule sets or caps a dealer documentation fee", "statute_wording": "", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-1411.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0048", "state": "NE", "rule": "doc_fee_amount", "value": "none set; $499 used as an example", "statute_wording": "", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-1411.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0049", "state": "NE", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-1411.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0050", "state": "NE", "rule": "doc_fee_disclosure", "value": "must be inside any advertised price (only taxes, license, title and other government fees may be left out)", "statute_wording": "To advertise the price of a motor vehicle ... without including all charges which the customer must pay for the motor vehicle ... excepting state and local taxes and license, title, and other fees.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-1411.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0051", "state": "NE", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-1411.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0052", "state": "NE", "rule": "private_party_tax", "value": "yes: 5.5% + local on the price paid, at the county within 30 days; no tire fee", "statute_wording": "The purchaser of a motor vehicle in this state owes tax on the amount paid for the motor vehicle.", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0053", "state": "NE", "rule": "private_party_value_basis", "value": "price paid (bill of sale); no book-value floor found", "statute_wording": "When the sale of a homemade trailer is between private individuals, the selling price must be indicated on the bill of sale, and must be shown on the Form 6.", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0054", "state": "NE", "rule": "out_of_state_credit", "value": "credit for sales tax properly paid to another state, up to the Nebraska + local total; no refund of excess", "statute_wording": "the total sales tax paid in that state is credited toward the state and local sales tax due in Nebraska. No refund will be made if the tax paid to the other state is greater", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0055", "state": "NE", "rule": "out_of_state_credit", "value": "statute", "statute_wording": "the provisions of subsection (2) of section 77-2703 shall apply, but at a rate measured by the difference only between the rate imposed by such sections and the rate by which the previous tax on the sale or use was computed", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2704.31", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0056", "state": "NE", "rule": "buying_out_of_state", "value": "Nebraskan buying out of state pays NE + local tax at registration, less credit for tax paid there", "statute_wording": "is required to pay the tax at the time the motor vehicle is registered in this state.", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0057", "state": "NE", "rule": "buying_out_of_state", "value": "2026 anti-avoidance rule for out-of-state registration", "statute_wording": "LB 972 allows the DOR and the Department of Motor Vehicles (DMV) to make a determination that a resident owner of a motor vehicle or trailer is avoiding motor vehicle taxes", "source_url": "https://revenue.nebraska.gov/about/2026-nebraska-legislative-changes", "checked_date": "2026-10-03", "effective_date": "2026-07-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0058", "state": "NE", "rule": "new_resident", "value": "no sales tax if the vehicle was registered in the prior state; pay title $10, VIN inspection $10, registration, motor vehicle tax/fee, local wheel tax; within 30 days", "statute_wording": "No sales tax is due on motor vehicles coming into Nebraska that have been licensed for operation on the highways of another state", "source_url": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-191.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0059", "state": "NE", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=45-365", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0060", "state": "NE", "rule": "max_finance_rate", "value": "18% APR on installment sales contracts (+ $10 minimum finance charge, $10 origination fee)", "statute_wording": "shall be at a rate agreed to in writing, not to exceed eighteen percent per annum", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=45-365", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0061", "state": "NE", "rule": "used_vehicle_rule", "value": "same tax rules as new; motor vehicle tax uses the vehicle's original MSRP bracket x age fraction", "statute_wording": "Motor vehicle tax ... is assessed at the time of initial registration and annually thereafter until the vehicle reaches fourteen (14) years of age or more as determined by the model year of the vehicle.", "source_url": "https://dmv.nebraska.gov/sites/dmv.nebraska.gov/files/doc/dvr/county/RegManual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0062", "state": "NE", "rule": "sale_of_own_vehicle_credit", "value": "unused registration fees/taxes of a traded or sold vehicle can be credited to the new vehicle when plates move", "statute_wording": "The refund process is not the proper procedure when a vehicle has been traded in on a new vehicle and the new vehicle is presented for registration with time remaining", "source_url": "https://dmv.nebraska.gov/sites/dmv.nebraska.gov/files/doc/dvr/county/RegManual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0063", "state": "NE", "rule": "recent_change", "value": "2025-2026: LB207 (commercial alt-fuel fee, eff. 2026-07-18); LB972 (out-of-state registration avoidance, operative 2026-07-18); LB97 (multi-year registration by 2029, single plate from 2029, emergency clause, approved 2025-04-14); LB474 (18% installment sales cap, 2025); LB707 (Good Life District rate back to 5.5% from 2025-10-01; GLD allocation 'does not apply to the sales of ... motor vehicles')", "statute_wording": "", "source_url": "https://revenue.nebraska.gov/about/2026-nebraska-legislative-changes", "checked_date": "2026-10-03", "effective_date": "2026-07-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0064", "state": "NE", "rule": "upcoming_change", "value": "local rates can change only on Jan 1 / Apr 1 / Jul 1 / Oct 1 (next 2027-01-01); multi-year registration on a DMV implementation date on or before 2029-01-01; new plate issue and one-plate rule from 2029-01-01", "statute_wording": "Beginning with the 2029 license plate issuance cycle, all fees collected pursuant to this section shall be remitted to the State Treasurer for credit to the License Plate Cash Fund.", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,102", "checked_date": "2026-10-03", "effective_date": "2029-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NE-0065", "state": "NE", "rule": "doc_fee_complaint", "value": "Nebraska Motor Vehicle Industry Licensing Board; 301 Centennial Mall S., P.O. Box 94697, Lincoln, NE 68509-4697", "statute_wording": "the Board may, upon its own motion, and shall, upon a sworn complaint in writing of any person, investigate the actions of any person", "source_url": "https://mvilb.nebraska.gov/contact-us/consumer-complaints", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NE-0066", "state": "NE", "rule": "motor_vehicle_tax", "value": "base tax for automobiles by value when new: $25 up to $3,999; $35 $4,000-5,999; $45 $6,000-7,999; $60 $8,000-9,999; $100 $10,000-11,999, then $40 more for each $2,000 bracket ($500 $30,000-31,999; $540 $32,000-33,999) to $1,860 $98,000-99,999; $1,900 $100,000 and over", "statute_wording": "(a) Automobiles, autocycles, and motorcycles — An amount determined using the following table", "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,187", "checked_date": "2026-10-20", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0001", "state": "NH", "rule": "tax_local_name", "value": "none; the value-based charge is the town/city \"registration permit fee\" (often called the town fee or permit fee)", "statute_wording": "The treasurer of each city, or such other person as the city government may designate, and the town clerk of each town shall collect fees for such permits as follows", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0002", "state": "NH", "rule": "tax_type", "value": "no sales or use tax on vehicles", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0003", "state": "NH", "rule": "tax_type", "value": "resident vehicles may not be taxed (permit fees are the substitute)", "statute_wording": "Motor vehicles owned or controlled by residents of this state shall not be taxed.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-162.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0004", "state": "NH", "rule": "tax_collected_by", "value": "n/a for tax; permit fee collected by the buyer's city/town at registration, or by an EVR dealer agent at the sale", "statute_wording": "The permit fees required by RSA 261:153 shall first be paid to the city or town in which the registrant resides.", "source_url": "https://gc.nh.gov/rules/state_agencies/saf-c500.html", "checked_date": "2026-10-03", "effective_date": "2023-01-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0005", "state": "NH", "rule": "state_rate", "value": "0% (no sales tax)", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0006", "state": "NH", "rule": "taxable_base", "value": "n/a (no tax); the permit fee base is the maker's list price when new, not the selling price", "statute_wording": "a sum equal to 18 mills on each dollar of the maker's list price for a current model year vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0007", "state": "NH", "rule": "min_max_tax", "value": "permit fee minimum $5; no maximum", "statute_wording": "In no event, however, shall the fee be less than $5.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0008", "state": "NH", "rule": "tax_rounding", "value": "list price to nearest $100; permit fee to nearest dollar", "statute_wording": "In all cases the manufacturer's list price shall be rounded off to the nearest $100 and the actual permit fee shall be rounded off to the nearest dollar.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0009", "state": "NH", "rule": "local_tax", "value": "no local sales tax; city/town permit fee by the buyer's town of residence", "statute_wording": "The treasurer of each city, or such other person as the city government may designate, and the town clerk of each town shall collect fees for such permits", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0010", "state": "NH", "rule": "local_tax_basis", "value": "buyer's town of residence", "statute_wording": "No municipal agent shall accept permit fees from a person who does not reside in the municipal agent's city or town.", "source_url": "https://gc.nh.gov/rules/state_agencies/saf-c500.html", "checked_date": "2026-10-03", "effective_date": "2023-01-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0011", "state": "NH", "rule": "local_tax_cap", "value": "none", "statute_wording": "In no event, however, shall the fee be less than $5.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0012", "state": "NH", "rule": "local_rate_lookup", "value": "no machine-readable table; DMV VIN-based estimator and each town's fee page", "statute_wording": "Registration fees are calculated on a standard 12-month registration period. Actual registration durations may vary between 5 and 16 months, and final fees will be adjusted accordingly.", "source_url": "https://services.dos.nh.gov/mos/vfchk", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0013", "state": "NH", "rule": "town_permit_fee", "value": "18 / 15 / 12 / 9 / 6 / 3 mills per dollar of list price by model year (current year, then 1st-5th+ preceding)", "statute_wording": "15 mills on each dollar of the maker's list price for the first preceding model year vehicle, 12 mills on each dollar of the maker's list price for the second preceding model year vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "2026-05-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0014", "state": "NH", "rule": "town_permit_fee", "value": "straight-line: a new registrant pays 12 months at the rate for the vehicle's year of manufacture, then steps down", "statute_wording": "The mill rate to be charged on a vehicle originally offered for registration by a registrant shall be based on the year of manufacture of the said vehicle and shall continue for the next 12 months, including the month of registration.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0015", "state": "NH", "rule": "town_permit_fee", "value": "list price = original MSRP when new; whether destination is included is not stated", "statute_wording": "\"Maker's list price,\" as used in RSA 261:153 and 261:154, in the case of motor vehicles of foreign manufacture, shall mean the advertised port of entry retail list price", "source_url": "https://gc.nh.gov/rsa/html/XXI/259/259-51.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0016", "state": "NH", "rule": "trade_in_credit", "value": "n/a (no tax); a trade-in never changes the permit fee", "statute_wording": "a sum equal to 18 mills on each dollar of the maker's list price for a current model year vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0017", "state": "NH", "rule": "trade_in_cap", "value": "n/a", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0018", "state": "NH", "rule": "negative_equity", "value": "not taxed (no tax); goes into the loan; must appear as an amount paid to others on the contract", "statute_wording": "The description and the amounts paid to others on the borrower's behalf, including amounts paid on traded-in property, title fees, insurance, guaranteed asset protection waiver, or other benefits", "source_url": "https://gc.nh.gov/rsa/html/XXXIII-A/361-A/361-A-15.htm", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0019", "state": "NH", "rule": "sale_of_own_vehicle_credit", "value": "registration transfer credit for the unused permit fee of a sold/traded car, same owner, same registration period", "statute_wording": "any owner who has paid a permit fee for registration of a vehicle the ownership of which is transferred ... shall be entitled, upon the payment of $5, to credit to the amount of any such permit fee toward other permit fees", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-150.htm", "checked_date": "2026-10-03", "effective_date": "1993-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0020", "state": "NH", "rule": "rebate_manufacturer", "value": "n/a (no tax); a rebate never changes the permit fee", "statute_wording": "a sum equal to 18 mills on each dollar of the maker's list price for a current model year vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0021", "state": "NH", "rule": "discount_dealer", "value": "n/a (no tax); a discount never changes the permit fee", "statute_wording": "a sum equal to 18 mills on each dollar of the maker's list price for a current model year vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0022", "state": "NH", "rule": "doc_fee_taxable", "value": "n/a (no sales tax)", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0023", "state": "NH", "rule": "service_contract_taxable", "value": "n/a (no sales tax)", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0024", "state": "NH", "rule": "gap_taxable", "value": "n/a (no sales tax); GAP must be separately stated and is not a finance charge", "statute_wording": "Any cost to the borrower for a guaranteed asset protection waiver ... shall be separately stated and shall not be considered a finance charge or interest.", "source_url": "https://gc.nh.gov/rsa/html/XXXIII-A/361-E/361-E-3.htm", "checked_date": "2026-10-03", "effective_date": "2015-09-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0025", "state": "NH", "rule": "addons_taxable", "value": "n/a (no sales tax)", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0026", "state": "NH", "rule": "destination_taxable", "value": "n/a (no sales tax); UNVERIFIED whether destination is in the permit-fee list price", "statute_wording": "\"Maker's list price,\" as used in RSA 261:153 and 261:154, in the case of motor vehicles of foreign manufacture, shall mean the advertised port of entry retail list price", "source_url": "https://gc.nh.gov/rsa/html/XXI/259/259-51.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0027", "state": "NH", "rule": "gov_fees_taxable", "value": "n/a (no sales tax)", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0028", "state": "NH", "rule": "title_fee", "value": "$35 first certificate of title (with or without lien)", "statute_wording": "For filing an application for a first certificate of title, with or without a lienholder named, $35;", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-20.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0029", "state": "NH", "rule": "title_fee", "value": "late title application penalty = the fee again", "statute_wording": "the department shall collect, as a penalty, an amount equal to the fee required for the transaction", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-20.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0030", "state": "NH", "rule": "registration_fee", "value": "state fee by gross weight: 0-3,000 lb $42; 3,001-5,000 $48; 5,001-8,000 $66 (12 months)", "statute_wording": "0-3000 lbs. $42 ($3.50 per month) 3001-5000 lbs. $48 ($4 per month) 5001-8000 lbs. $66 ($5.50 per month)", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-141.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0031", "state": "NH", "rule": "registration_fee", "value": "passenger gross weight = actual weight + 150 lb per adult seat, rounded up to next 100 lb", "statute_wording": "in the case of passenger vehicles, shall be the actual weight of said vehicle plus the sum of the adult seating capacity multiplied by 150 pounds. The next larger 100 pounds shall be used in computing fees.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-142.htm", "checked_date": "2026-10-03", "effective_date": "1982-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0032", "state": "NH", "rule": "registration_fee", "value": "$5 extra for each registration processed electronically", "statute_wording": "The department shall collect an additional $5 fee for each registration processed by electronic means.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-141-b.htm", "checked_date": "2026-10-03", "effective_date": "2004-06-11", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0033", "state": "NH", "rule": "county_local_fees", "value": "Manchester: town clerk $2, title application $2, municipal agent $3, waste reclamation $3, transportation improvement $5, parking trust fund $2 (= $17 on a new registration)", "statute_wording": "Municipal Agent (MA) - $3.00: Charged on all registrations completed on behalf of the Division of Motor Vehicles.", "source_url": "https://www.manchesternh.gov/Departments/Tax-Collector/Motor-Vehicle-Registration/Explanation-of-Fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0034", "state": "NH", "rule": "county_local_fees", "value": "municipal transportation improvement fee: local option, max $5", "statute_wording": "The maximum fee charged under this paragraph shall be $5.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "2026-05-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0035", "state": "NH", "rule": "county_local_fees", "value": "municipal agent fee max $3 (town completes the state part)", "statute_wording": "Each registration agent may charge an applicant not more than $3", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-74-d.htm", "checked_date": "2026-10-03", "effective_date": "2008-09-09", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0036", "state": "NH", "rule": "county_local_fees", "value": "parking facilities permit fee (cities over 50,000): up to 5/4/3/2/1 mills; Manchester charges a flat $2", "statute_wording": "a sum not to exceed 5 mills on each dollar of the maker's list price for a current model year vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-154.htm", "checked_date": "2026-10-03", "effective_date": "1994-06-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0037", "state": "NH", "rule": "plate_fee", "value": "$4 per plate; $8 for a new pair", "statute_wording": "The department shall design and issue to every person whose vehicle is registered a number plate or plates for a fee of $4.00 per plate.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-75.htm", "checked_date": "2026-10-03", "effective_date": "2002-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0038", "state": "NH", "rule": "lien_fee", "value": "$0 when the lien is on the first title application; $20 to file a security interest on an existing title", "statute_wording": "For filing an application for a first certificate of title, with or without a lienholder named, $35;", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-20.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0039", "state": "NH", "rule": "inspection_emissions_fee", "value": "$0 now: state inspection program suspended \"until further notice\"", "statute_wording": "The vehicle inspection program is suspended until further notice.", "source_url": "https://www.dmv.nh.gov/vehicles-boats-and-titles/inspections-emissions", "checked_date": "2026-10-03", "effective_date": "2026-02-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0040", "state": "NH", "rule": "inspection_emissions_fee", "value": "repealed by statute effective 2026-01-31", "statute_wording": "Repealed by 2025, 141:253, IV, eff. Jan. 31, 2026.", "source_url": "https://gc.nh.gov/rsa/html/XXI/266/266-1.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0041", "state": "NH", "rule": "other_point_of_sale_fees", "value": "dealer temporary plate $1 (state charges the dealer); 20-day registration $20", "statute_wording": "For each dealer's, motorcycle dealer's, moped dealer's, or utility dealer's temporary plate-$1 each.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-141.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0042", "state": "NH", "rule": "ev_hybrid_fee", "value": "now: BEV $100 / plug-in hybrid $50 per year; ordinary hybrids $0", "statute_wording": "Battery electric vehicles ... shall be assessed a surcharge of $100 on annual registration, and plug-in hybrid vehicles ... shall be assessed a surcharged of $50", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-141-c.htm", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0043", "state": "NH", "rule": "ev_hybrid_fee", "value": "from 2027-01-01: BEV by GVWR $0 / $50 / $100 / $150; PHEV $50", "statute_wording": "Battery electric vehicle (BEV) 3,001-8,000 lbs $100", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-141-c.htm", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0044", "state": "NH", "rule": "registration_period", "value": "expires end of owner's birth month after the next birthday; first registration 5-16 months, fees prorated monthly", "statute_wording": "The registration of every other vehicle shall expire at midnight on the last day of the month in which the first anniversary of the registrant's birth following the date of issue is observed", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-62.htm", "checked_date": "2026-10-03", "effective_date": "2007-06-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0045", "state": "NH", "rule": "dealer_registration_service_fee", "value": "dealer may charge at most $2 for preparing the title application; must not absorb or advertise absorbing town fees", "statute_wording": "For preparation of such forms and remittance of required fees by such a dealer or such a financial institution, said dealer or institution may charge a maximum fee of $2.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-4.htm", "checked_date": "2026-10-03", "effective_date": "2008-10-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0046", "state": "NH", "rule": "doc_fee_rule", "value": "no cap and no doc-fee statute or rule found", "statute_wording": "It shall be unlawful for any person to use any unfair method of competition or any unfair or deceptive act or practice in the conduct of any trade or commerce within this state.", "source_url": "https://gc.nh.gov/rsa/html/XXXI/358-A/358-A-2.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0047", "state": "NH", "rule": "doc_fee_amount", "value": "none set; $499 example used", "statute_wording": "It shall be unlawful for any person to use any unfair method of competition or any unfair or deceptive act or practice in the conduct of any trade or commerce within this state.", "source_url": "https://gc.nh.gov/rsa/html/XXXI/358-A/358-A-2.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0048", "state": "NH", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "It shall be unlawful for any person to use any unfair method of competition or any unfair or deceptive act or practice in the conduct of any trade or commerce within this state.", "source_url": "https://gc.nh.gov/rsa/html/XXXI/358-A/358-A-2.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0049", "state": "NH", "rule": "doc_fee_disclosure", "value": "no doc-fee-specific disclosure; the retail installment contract must itemize the cash price and amounts paid to others", "statute_wording": "The cash sale price of the motor vehicle or the amount paid to the previous lienholder in a refinancing transaction;", "source_url": "https://gc.nh.gov/rsa/html/XXXIII-A/361-A/361-A-15.htm", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0050", "state": "NH", "rule": "doc_fee_cash_credit_same", "value": "not stated; inference: a fee charged only to credit buyers would be a finance charge", "statute_wording": "\"Finance charge\" ... does not include any charge of a type payable in a comparable cash transaction.", "source_url": "https://gc.nh.gov/rsa/html/XXXIII-A/361-A/361-A-1.htm", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0051", "state": "NH", "rule": "private_party_tax", "value": "none", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0052", "state": "NH", "rule": "private_party_value_basis", "value": "n/a (no tax); permit fee uses original list price, not the sale price or book value", "statute_wording": "a sum equal to 18 mills on each dollar of the maker's list price for a current model year vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0053", "state": "NH", "rule": "out_of_state_credit", "value": "n/a (no NH tax to credit)", "statute_wording": "No, there is no general sales tax on goods purchased in New Hampshire.", "source_url": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0054", "state": "NH", "rule": "buying_out_of_state", "value": "no NH use tax; register in the home town with the out-of-state title or MSO; any tax the selling state charges is that state's rule", "statute_wording": "Registering a vehicle purchased from an out-of-state dealership: Present to your town/city clerk your title from the dealership or the New Hampshire title application from the lienholder.", "source_url": "https://www.dmv.nh.gov/vehicles-boats-and-titles/vehicle-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0055", "state": "NH", "rule": "new_resident", "value": "register within 60 days; pay permit fee, title, registration, plates; no tax", "statute_wording": "when a nonresident has established a bona fide residency in this state, said resident shall have a maximum of 60 days from the date of his or her residency in which to register his or her vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-45.htm", "checked_date": "2026-10-03", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0056", "state": "NH", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "the finance charge on any retail installment contract under this chapter shall be such as may be agreed upon by the buyer and the seller or by the buyer and the sales finance company.", "source_url": "https://gc.nh.gov/rsa/html/XXXIII-A/361-A/361-A-17.htm", "checked_date": "2026-10-03", "effective_date": "2025-09-13", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0057", "state": "NH", "rule": "max_finance_rate", "value": "none for motor vehicle retail installment contracts; daily simple interest required", "statute_wording": "Such finance charge shall be computed on the principal balance ... on a daily simple interest basis.", "source_url": "https://gc.nh.gov/rsa/html/XXXIII-A/361-A/361-A-17.htm", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0058", "state": "NH", "rule": "used_vehicle_rule", "value": "used cars pay the same fees; permit fee starts at the rate for the car's age (MY 2022 in 2026 = 6 mills)", "statute_wording": "6 mills on each dollar of the maker's list price for the fourth preceding model year vehicle", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0059", "state": "NH", "rule": "recent_change", "value": "2026-01-01 HB 2 fee increases: title $25->$35; registration $31.20/$43.20/$55.20 -> $42/$48/$66; 20-day reg $10->$20; vanity $40->$60", "statute_wording": "For filing an application for a first certificate of title, with or without a lienholder named, $35;", "source_url": "https://www.manchesternh.gov/Portals/2/Departments/Tax/DMV_Fees.pdf?ver=2025-08-05-111419-197", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0060", "state": "NH", "rule": "recent_change", "value": "2026-01-31: state inspection statutes repealed; program suspended since 2026-02-13 after a federal injunction and no vendor", "statute_wording": "The vehicle inspection program is suspended until further notice.", "source_url": "https://www.dmv.nh.gov/vehicles-boats-and-titles/inspections-emissions", "checked_date": "2026-10-03", "effective_date": "2026-02-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0061", "state": "NH", "rule": "recent_change", "value": "2026-05-18: RSA 261:153 and 261:141 amended (2026, 74:2-3); 2026-08-31: RSA 261:141 amended (2026, 252:7)", "statute_wording": "Source. ... 2026, 74:3, eff. May 18, 2026.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-15", "effective_date": "2026-05-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0062", "state": "NH", "rule": "upcoming_change", "value": "2027-01-01: EV registration fee becomes weight-based (BEV $0-$150, PHEV $50)", "statute_wording": "In addition to any other registration fees required under this chapter, the division of motor vehicles shall assess an annual electric vehicle registration fee according to the following schedule", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-141-c.htm", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0063", "state": "NH", "rule": "upcoming_change", "value": "none known for permit fees or title; watch inspection litigation and the next budget (fees set in statute, no indexing)", "statute_wording": "Repealed by 2025, 141:253, IV, eff. Jan. 31, 2026.", "source_url": "https://gc.nh.gov/rsa/html/XXI/266/266-1.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0064", "state": "NH", "rule": "doc_fee_rule", "value": "dealer rules (Saf-C 2000) do not mention doc fees", "statute_wording": "An applicant for a retail vehicle dealer license or registration shall be the owner of the business", "source_url": "https://gc.nh.gov/rules/state_agencies/saf-c2000.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NH-0065", "state": "NH", "rule": "title_fee", "value": "town clerk title application fee $2 (paid by owner)", "statute_wording": "For preparation, examination, record keeping, and filing of such forms as herein provided a town clerk shall be paid a fee of $2 by the owner of each application", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-4.htm", "checked_date": "2026-10-03", "effective_date": "2008-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0066", "state": "NH", "rule": "county_local_fees", "value": "town clerk permit preparation fee $2", "statute_wording": "For preparation of the forms hereunder the town clerk shall receive a fee of $2 for each application.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-152.htm", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0067", "state": "NH", "rule": "county_local_fees", "value": "waste reclamation fee $3 for automobiles (local option)", "statute_wording": "Unless otherwise provided, the fee for automobiles, light vehicles including trucks, and commercial motorized vehicles including tractor trailers, shall be $3.", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-153.htm", "checked_date": "2026-10-03", "effective_date": "1989-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0068", "state": "NH", "rule": "who_registers", "value": "dealer agents may register the car at the sale through an EVR integrator", "statute_wording": "the director may appoint retail vehicle dealers meeting the requirements of RSA 261:103-a as agents to process electronically though EVR integrators motor vehicle registrations, permits for registration", "source_url": "https://gc.nh.gov/rsa/html/XXI/261/261-74-h.htm", "checked_date": "2026-10-03", "effective_date": "2011-06-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0069", "state": "NH", "rule": "registration_fee", "value": "DMV estimator assumes 12 months; real first registrations run 5-16 months", "statute_wording": "Registration fees are calculated on a standard 12-month registration period. Actual registration durations may vary between 5 and 16 months", "source_url": "https://services.dos.nh.gov/mos/vfchk", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NH-0070", "state": "NH", "rule": "doc_fee_complaint", "value": "New Hampshire Department of Justice, Consumer Protection and Antitrust Bureau; 1 Granite Place South, Concord, NH 03301", "statute_wording": "you may file a complaint with the Consumer Protection and Antitrust Bureau.", "source_url": "https://www.doj.nh.gov/citizens/consumer-protection-antitrust-bureau/consumer-complaints", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0001", "state": "NJ", "rule": "tax_local_name", "value": "Sales and Use Tax (\"NJ Sales Tax\") on motor vehicles", "statute_wording": "As of January 1, 2018, the rate is 6.625% on the purchase price of a new or used vehicle.", "source_url": "https://www.nj.gov/treasury/taxation/moveqa.shtml", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0002", "state": "NJ", "rule": "tax_type", "value": "general_sales_and_use_tax", "statute_wording": "The Sales and Use Tax Act requires retailers to state the Sales Tax separately on any sales slip, invoice, receipt, or other statement of the price provided to the customer.", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0003", "state": "NJ", "rule": "tax_collected_by", "value": "dealer_collects_at_signing; private_buyer_pays_at_MVC_agency", "statute_wording": "If you purchase a vehicle from a dealership in New Jersey, that dealership will handle your registration and title work for you.", "source_url": "https://www.nj.gov/mvc/vehicles/reginitial.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0004", "state": "NJ", "rule": "tax_collected_by", "value": "dealer_stamps_sales_tax_satisfied", "statute_wording": "The dealership must enter the appropriate exemption code on the NJ Sales Tax Satisfied stamp imprint.", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0005", "state": "NJ", "rule": "state_rate", "value": "6.625%", "statute_wording": "As of January 1, 2018, the rate is 6.625% on the purchase price of a new or used vehicle.", "source_url": "https://www.nj.gov/treasury/taxation/moveqa.shtml", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0006", "state": "NJ", "rule": "state_rate", "value": "6.625% (Use Tax same rate)", "statute_wording": "The Use Tax rate is the same as the Sales Tax rate, which is 6.625%.", "source_url": "https://nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0007", "state": "NJ", "rule": "taxable_base", "value": "price + destination + prep + doc fee + service contracts + accessories + manufacturer rebate (added back) - trade-in allowance; MVC title/registration fees excluded", "statute_wording": "Any manufacturer's rebate or cash, either shown as a down payment or as a deduction from the sales price.", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0008", "state": "NJ", "rule": "taxable_base", "value": "statute: sales price includes services necessary to complete the sale and delivery charges", "statute_wording": "Charges by the seller for any services necessary to complete the sale", "source_url": "https://codes.findlaw.com/nj/title-54-taxation/nj-st-sect-54-32b-2/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0009", "state": "NJ", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0010", "state": "NJ", "rule": "tax_rounding", "value": "half_up_to_cent (ST-75 bracket schedule)", "statute_wording": "$0.01 to $0.07 None; 0.08 to 0.22 . . . $0.01", "source_url": "https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/2018/st75.pdf", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0011", "state": "NJ", "rule": "local_tax", "value": "none", "statute_wording": "The current Sales Tax rate in UEZs is 3.3125%", "source_url": "https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0012", "state": "NJ", "rule": "local_tax", "value": "UEZ half rate excludes motor vehicles", "statute_wording": "As used in this section, the term 'retail sales' means all retail sales except retail sales of: (1) motor vehicles", "source_url": "https://codes.findlaw.com/nj/title-52-state-government-departments-and-officers/nj-st-sect-52-27h-80/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0013", "state": "NJ", "rule": "local_tax", "value": "Salem County half rate excludes motor vehicles", "statute_wording": "The following are not eligible for the reduced rate: Motor vehicles;", "source_url": "https://nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0014", "state": "NJ", "rule": "local_tax_basis", "value": "n/a (no local tax)", "statute_wording": "", "source_url": "https://nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0015", "state": "NJ", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0016", "state": "NJ", "rule": "local_rate_lookup", "value": "none needed; one statewide rate", "statute_wording": "On and after January 1, 2018, sellers authorized to charge the 50% reduced rate are required to charge and collect Sales Tax at the rate of 3.3125% on all qualifying taxable sales.", "source_url": "https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0017", "state": "NJ", "rule": "trade_in_credit", "value": "full (motor vehicle traded to a registered dealer, same contract)", "statute_wording": "The amount of any credit the dealership gives the purchaser for a trade-in", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0018", "state": "NJ", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0019", "state": "NJ", "rule": "negative_equity", "value": "not taxed; added to the loan (inference for purchases; stated for leases)", "statute_wording": "The portion of the lease payment attributable to the payoff of a prior loan on a trade-in vehicle (negative equity) is not included in the tax base.", "source_url": "https://www.nj.gov/treasury/taxation/mvleasetrans.shtml", "checked_date": "2026-10-03", "effective_date": "2005-10-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0020", "state": "NJ", "rule": "rebate_manufacturer", "value": "does NOT lower the tax", "statute_wording": "Sales Tax is charged on the price of the motor vehicle before any rebate(s) because that is the amount that the dealership ultimately receives", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0021", "state": "NJ", "rule": "discount_dealer", "value": "lowers the tax", "statute_wording": "When the motor vehicle is offered at a discounted price and a third party does not reimburse the dealership, Sales Tax is due only on the discounted price", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0022", "state": "NJ", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Documentary fees are considered expenses of the dealer or services necessary to complete the sale, both of which are included in the \"sales price\" definition in the law.", "source_url": "https://www.nj.gov/treasury/taxation/pdf/Noticemotorvehicledealerships.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0023", "state": "NJ", "rule": "service_contract_taxable", "value": "yes", "statute_wording": "the purchase of the extended warranty also is subject to Sales Tax, whether or not any services are actually performed under the warranty.", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0024", "state": "NJ", "rule": "gap_taxable", "value": "GAP waiver (creditor/dealer): yes; GAP insurance from a third-party insurer: no", "statute_wording": "Gap Coverage (provided by lease company) - Taxable", "source_url": "https://www.nj.gov/treasury/taxation/mvleasetrans.shtml", "checked_date": "2026-10-03", "effective_date": "2005-10-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0025", "state": "NJ", "rule": "gap_taxable", "value": "lead: GAP waiver taxable on sales", "statute_wording": "Gap Insurance provided by a third-party insurance carrier is not taxable.", "source_url": "https://www.njcar.org/latest-news/clarification-on-the-taxability-of-add-on-items-during-an-ev-sale/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0026", "state": "NJ", "rule": "addons_taxable", "value": "yes", "statute_wording": "Charges for additional accessories or equipment", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0027", "state": "NJ", "rule": "destination_taxable", "value": "yes", "statute_wording": "Destination charges from a manufacturer to a dealership;", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0028", "state": "NJ", "rule": "gov_fees_taxable", "value": "no (MVC title and registration); tire fee not taxed", "statute_wording": "Charges for the actual costs of title and registration fees imposed by the New Jersey Motor Vehicle Commission are not subject to tax.", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0029", "state": "NJ", "rule": "title_fee", "value": "$60.00; $85.00 with one lien; $110.00 with two liens", "statute_wording": "Titling fee $60 standard $85 for financed vehicle with one lien $110 for a financed vehicle with two liens.", "source_url": "https://www.nj.gov/mvc/vehicles/reginitial.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0030", "state": "NJ", "rule": "lien_fee", "value": "$25.00 (the difference between the $85 financed title and the $60 title)", "statute_wording": "$85 for financed vehicle with one lien", "source_url": "https://www.nj.gov/mvc/vehicles/reginitial.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0031", "state": "NJ", "rule": "registration_fee", "value": "passenger, 1980+ model year, <=3,500 lb: $59.00/yr within 2 model years, $46.50/yr older; >3,500 lb: $84.00 / $71.50", "statute_wording": "7 | within 2 years | Under 3,500 lbs. | $59.00", "source_url": "https://www.nj.gov/mvc/vehicles/regfees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0032", "state": "NJ", "rule": "registration_fee", "value": "statute base: $25 (<=3,500 lb) / $50 (>3,500 lb) for 1980+ passenger cars", "statute_wording": "a fee of $25 for each such vehicle having a manufacturer's shipping weight not greater than 3,500 pounds", "source_url": "https://codes.findlaw.com/nj/title-39-motor-vehicles-and-traffic-regulation/nj-st-sect-39-3-8/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0033", "state": "NJ", "rule": "initial_registration_fee", "value": "new car: mandatory 4-year (48-month) registration paid up front; Code 7 = $211.00, Code 8 = $311.00", "statute_wording": "Beginning October 1, 2004, full payment of a four-year registration (reg.) is required for NEW passenger automobiles.", "source_url": "https://www.nj.gov/mvc/regfee/", "checked_date": "2026-10-03", "effective_date": "2004-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0034", "state": "NJ", "rule": "registration_period", "value": "new: 48 months (mandatory, prepaid); used: 12 months", "statute_wording": "every registration for new passenger automobiles shall expire and the registration certificate shall become void on the registrant's numerical calendar day of birth in the 48th calendar month", "source_url": "https://codes.findlaw.com/nj/title-39-motor-vehicles-and-traffic-regulation/nj-st-sect-39-3-4/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0035", "state": "NJ", "rule": "plate_fee", "value": "$0 (standard plates included in the registration fee)", "statute_wording": "Payment fee for registration will vary depending on the type of vehicle. License plates are included.", "source_url": "https://www.nj.gov/mvc/vehicles/reginitial.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0036", "state": "NJ", "rule": "county_local_fees", "value": "none", "statute_wording": "", "source_url": "https://www.nj.gov/mvc/vehicles/reginitial.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0037", "state": "NJ", "rule": "inspection_emissions_fee", "value": "$0 at the deal; new cars get a dealer-applied five-year decal", "statute_wording": "New vehicles need a five-year inspection.", "source_url": "https://www.nj.gov/mvc/inspection/aboutinsp.htm", "checked_date": "2026-10-03", "effective_date": "2010-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0038", "state": "NJ", "rule": "tire_fee", "value": "$1.50 per new tire, including the spare, on a taxable vehicle sale; not taxed", "statute_wording": "The tire fee is imposed at $1.50 per tire, including the spare tire sold as part of a motor vehicle.", "source_url": "https://www.nj.gov/treasury/taxation/motorv.shtml", "checked_date": "2026-10-03", "effective_date": "2004-08-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0039", "state": "NJ", "rule": "other_point_of_sale_fees", "value": "Luxury and Fuel-Inefficient Vehicle Surcharge (LFIS): 0.4% on new cars at >= $45,000 or < 19 mpg", "statute_wording": "imposes a one-time 0.4% Luxury and Fuel-Inefficient Vehicle Surcharge (LFIS) on ownership of new passenger automobiles with a sales price or lease price of at least $45,000, or a fuel efficiency rating of less than 19 miles per gallon.", "source_url": "https://www.nj.gov/treasury/taxation/luxury.shtml", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0040", "state": "NJ", "rule": "surcharge_over_threshold", "value": "LFIS base: gross sales/lease price before trade-in and rebates; exemptions", "statute_wording": "The gross sales/lease price of the new vehicle is $45,000 or greater, before trade-in, manufacturers rebates, or additional Person(s) with a disability driver adaptive equipment.", "source_url": "https://www.nj.gov/mvc/business/lfis.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0041", "state": "NJ", "rule": "ev_hybrid_fee", "value": "ZEV fee: $250/yr from 2024-07-01, +$10 each year for four years; new ZEVs prepay 4 years", "statute_wording": "Beginning July 1, 2024, the annual fee is $250. The annual fee increases $10 per year for four years thereafter.", "source_url": "https://www.nj.gov/mvc/vehicles/regfees.htm", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0042", "state": "NJ", "rule": "ev_sales_tax", "value": "ZEVs taxed at full 6.625% since 2025-07-01", "statute_wording": "July 1, 2025, and after | 6.625%", "source_url": "https://www.nj.gov/treasury/taxation/zevnotice.shtml", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0043", "state": "NJ", "rule": "dealer_registration_service_fee", "value": "no state-set dealer title/registration fee; dealer paperwork charges are 'documentary service fees'", "statute_wording": "the preparation and processing of documents in connection with the transfer of license plates, registration, or title, and the preparation and processing of other documents relating to the sale or lease of a motor vehicle.", "source_url": "https://www.nj.gov/treasury/taxation/pdf/Noticemotorvehicledealerships.pdf", "checked_date": "2026-10-03", "effective_date": "2009-05-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0044", "state": "NJ", "rule": "doc_fee_rule", "value": "no cap; itemize each documentary service and its price in writing, 10-point type; may not say the government requires it", "statute_wording": "Accept, charge, or obtain from a consumer monies ... in exchange for the performance of any documentary service without first itemizing the actual documentary service, which is being performed and setting forth in writing, in at least 10-point type, on the sale document the price for each specific documentary service.", "source_url": "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-13-45A-26B-3", "checked_date": "2026-10-03", "effective_date": "2009-05-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0045", "state": "NJ", "rule": "doc_fee_amount", "value": "no state amount; $499 used as an example", "statute_wording": "", "source_url": "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-13-45A-26B-3", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0046", "state": "NJ", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-13-45A-26B-3", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0047", "state": "NJ", "rule": "doc_fee_disclosure", "value": "must be inside any advertised price (inference) and itemized on the sale document", "statute_wording": "price(s) include(s) all costs to be paid by a consumer, except for licensing costs, registration fees, and taxes", "source_url": "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-13-45A-26A-5", "checked_date": "2026-10-03", "effective_date": "1995-12-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0048", "state": "NJ", "rule": "doc_fee_disclosure", "value": "pre-delivery service fees also must be itemized", "statute_wording": "Accept, charge, or obtain from a consumer monies ... in exchange for the performance of any pre-delivery service without first itemizing the actual pre-delivery service", "source_url": "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-13-45A-26B-2", "checked_date": "2026-10-03", "effective_date": "2009-05-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0049", "state": "NJ", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-13-45A-26B-3", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0050", "state": "NJ", "rule": "private_party_tax", "value": "6.625% of the actual purchase price, paid by the buyer at the MVC agency when titling", "statute_wording": "By law, the Director of the NJ Division of Taxation must certify that the correct amount of Sales Tax has been paid on the actual purchase price of the vehicle.", "source_url": "https://www.nj.gov/treasury/taxation/moveqa.shtml", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0051", "state": "NJ", "rule": "private_party_value_basis", "value": "actual price; NADA value used if the price can't be proved", "statute_wording": "If you do not respond to a notice, we may charge you tax based on the vehicle's value. Vehicle values are based on data provided by the National Automobile Dealers Association (N.A.D.A.).", "source_url": "https://www.nj.gov/treasury/taxation/moveqa.shtml", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0052", "state": "NJ", "rule": "out_of_state_credit", "value": "credit for sales/use tax legally paid to another state; pay the difference", "statute_wording": "New Jersey law allows a credit against the Use Tax due for any Sales or Use Tax legally due and paid to another state or local jurisdiction.", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0053", "state": "NJ", "rule": "buying_out_of_state", "value": "NJ resident pays NJ use tax at the MVC agency when titling, less credit", "statute_wording": "Payment for the sales tax fee. If you need assistance with calculating the tax, please call the New Jersey Division of Taxation at 609-984-6206.", "source_url": "https://www.nj.gov/mvc/vehicles/reginitial.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0054", "state": "NJ", "rule": "new_resident", "value": "no NJ tax on a car bought, titled and registered elsewhere before moving; title and register within 60 days", "statute_wording": "Vehicle was purchased, titled and registered in another state while the purchaser was a non-resident of New Jersey.", "source_url": "https://www.nj.gov/mvc/vehicletopics/taxexempt.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0055", "state": "NJ", "rule": "nonresident_purchase", "value": "nonresident with no NJ place of abode is exempt with Form ST-10", "statute_wording": "the nonresident purchaser must fully complete the Motor Vehicle Sales and Use Tax Exemption Report (Form ST-10)", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0056", "state": "NJ", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://codes.findlaw.com/nj/title-17-corporations-and-institutions-for-finance-and-insurance/nj-st-sect-17-16c-41/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0057", "state": "NJ", "rule": "max_finance_rate", "value": "any rate agreed (RISA); criminal usury 30% for individuals", "statute_wording": "A retail seller and a motor vehicle installment seller ... shall have authority to charge ... a time price differential ... in an amount or amounts as agreed to by the retail seller or motor vehicle installment seller and the buyer on motor vehicles", "source_url": "https://codes.findlaw.com/nj/title-17-corporations-and-institutions-for-finance-and-insurance/nj-st-sect-17-16c-41/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0058", "state": "NJ", "rule": "max_finance_rate", "value": "criminal usury: 30% per annum (50% for corporations/LLCs)", "statute_wording": "any loan or forbearance with an interest rate which exceeds 30% per annum shall not be a rate authorized or permitted by law", "source_url": "https://codes.findlaw.com/nj/title-2c-the-new-jersey-code-of-criminal-justice/nj-st-sect-2c-21-19/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0059", "state": "NJ", "rule": "used_vehicle_rule", "value": "same 6.625% and same base; 12-month registration at the 'older than 2 years' fee; no LFIS; no tire fee on original tires", "statute_wording": "I plan to purchase a used vehicle priced at $50,000, does the surcharge apply? No, the surcharge applies to NEW passenger vehicles only.", "source_url": "https://www.nj.gov/mvc/pdf/business/luxtaxfaq.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0060", "state": "NJ", "rule": "recent_change", "value": "ZEV sales tax exemption phased out; ZEV annual fee added", "statute_wording": "P.L. 2024, c. 19 repeals the Sales and Use Tax exemption on sales, leases, and rentals of zero emission vehicles (ZEVs).", "source_url": "https://www.nj.gov/treasury/taxation/zevnotice.shtml", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0061", "state": "NJ", "rule": "upcoming_change", "value": "ZEV fee steps up $10 each July 1 (2027-07-01 next); pending bill A923 would raise LFIS threshold to $70,000", "statute_wording": "The annual fee increases $10 per year for four years thereafter.", "source_url": "https://www.nj.gov/mvc/vehicles/regfees.htm", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0062", "state": "NJ", "rule": "upcoming_change", "value": "lead: A923 LFIS threshold bill", "statute_wording": "", "source_url": "https://app.azure.legiplex.com/nj/legislature/2026/2026-r/bills/a923", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0063", "state": "NJ", "rule": "sale_of_own_vehicle_credit", "value": "none", "statute_wording": "", "source_url": "https://nj.gov/treasury/taxation/documents/pdf/guides/New-Jersey-Consumer-Automotive-Tax-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0064", "state": "NJ", "rule": "late_tax_penalty", "value": "not researched for consumers", "statute_wording": "", "source_url": "https://www.nj.gov/treasury/taxation/moveqa.shtml", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NJ-0065", "state": "NJ", "rule": "property_tax", "value": "none on vehicles", "statute_wording": "", "source_url": "https://nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NJ-0066", "state": "NJ", "rule": "doc_fee_complaint", "value": "New Jersey Division of Consumer Affairs, Office of Consumer Protection; 124 Halsey Street, Newark, NJ 07101", "statute_wording": "OCP investigates consumer complaints against businesses and enforces New Jersey's Consumer Fraud Act and related statutes and regulations.", "source_url": "https://www.njconsumeraffairs.gov/ocp/Pages/default.aspx", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0001", "state": "NM", "rule": "tax_local_name", "value": "Motor Vehicle Excise Tax (MVET)", "statute_wording": "The excise tax imposed by this section shall be known as the \"motor vehicle excise tax\".", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0002", "state": "NM", "rule": "tax_type", "value": "excise tax on the sale, paid at titling, instead of gross receipts tax", "statute_wording": "An excise tax ... is imposed upon the sale in this state of every vehicle ... required under the Motor Vehicle Code ... to be registered in this state.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1991-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0003", "state": "NM", "rule": "tax_type", "value": "vehicle exempt from gross receipts tax", "statute_wording": "Exempted from the gross receipts tax are the receipts from selling vehicles on which a tax is imposed by the Motor Vehicle Excise Tax Act", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2004-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0004", "state": "NM", "rule": "tax_collected_by", "value": "buyer owes it at title application; dealer usually collects and remits as the buyer's agent", "statute_wording": "The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0005", "state": "NM", "rule": "tax_collected_by", "value": "dealer as remittance agent", "statute_wording": "A remittance agent is a person who has contracted with the buyer of a vehicle to collect from the buyer and to report and remit on behalf of the buyer the motor vehicle excise tax due on the purchase.", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "1999-03-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0006", "state": "NM", "rule": "state_rate", "value": "4%", "statute_wording": "The rate of the motor vehicle excise tax is four percent and is applied to the price paid for the vehicle.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2019-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0007", "state": "NM", "rule": "state_rate", "value": "4% (TRD and MVD pages agree)", "statute_wording": "The tax is 4% of the price paid for the vehicle less any trade-in credit.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/motor-vehicle-excise-tax/", "checked_date": "2026-10-03", "effective_date": "2019-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0008", "state": "NM", "rule": "taxable_base", "value": "price paid for the vehicle incl. accessories, transportation, delivery and dealer prep; less trade-in, discounts and rebates", "statute_wording": "Price paid includes any charges to the buyer for accessories, transportation, delivery and dealer preparation.", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "2009-02-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0009", "state": "NM", "rule": "taxable_base", "value": "reasonable value if the price does not represent value", "statute_wording": "If the price paid does not represent the value of the vehicle ... the tax rate shall be applied to the reasonable value of the vehicle in such condition at such time.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0010", "state": "NM", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2019-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0011", "state": "NM", "rule": "tax_rounding", "value": "UNVERIFIED: cent, half up assumed", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0012", "state": "NM", "rule": "local_tax", "value": "none on the vehicle", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0013", "state": "NM", "rule": "local_tax", "value": "local GRT applies only to taxable dealer charges (doc fee), at the dealer's location", "statute_wording": "if the property is received by the purchaser at the New Mexico location of the seller, the location of the seller", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2021-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0014", "state": "NM", "rule": "local_tax_basis", "value": "dealer location (GRT on doc fee only)", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2021-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0015", "state": "NM", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0016", "state": "NM", "rule": "local_rate_lookup", "value": "TRD Gross Receipts Tax Rate Schedule (xlsx, July 1 2026 - June 30 2027); TRD GRT location map", "statute_wording": "GROSS RECEIPTS AND COMPENSATING TAX RATE SCHEDULE Effective July 1,2026 through June 30, 2027", "source_url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0017", "state": "NM", "rule": "local_tax", "value": "Albuquerque GRT 7.625% (doc fee only)", "statute_wording": "Albuquerque | 02-100 | 0.07625", "source_url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0018", "state": "NM", "rule": "trade_in_credit", "value": "full", "statute_wording": "However, allowances granted for vehicle trade-ins may be deducted from the price paid or the reasonable value of the vehicle purchased.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0019", "state": "NM", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0020", "state": "NM", "rule": "negative_equity", "value": "not taxed and not added to the base; the full allowance is deducted (inference)", "statute_wording": "Price paid is reduced by the value of any vehicle trade-in", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "2009-02-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0021", "state": "NM", "rule": "rebate_manufacturer", "value": "lowers the tax (new and used)", "statute_wording": "Price paid is also reduced by the value of any manufacturers or other rebate that is contractually guaranteed to the buyer at time of sale, even though the rebate is received by the buyer at a later date.", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "2009-02-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0022", "state": "NM", "rule": "discount_dealer", "value": "lowers the tax", "statute_wording": "Price paid is reduced by the value of any vehicle trade-in and by any discounts or rebates that are applied to the buyers balance due at time of sale.", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "2009-02-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0023", "state": "NM", "rule": "doc_fee_taxable", "value": "not in MVET base; subject to gross receipts tax (dealer location rate)", "statute_wording": "Receipts from the sale of automotive service contracts and from charges for transfer services (document fees) are not covered by the exemption provided by Section 7-9-22 NMSA 1978 and shall not be included in computing the tax paid under Section 7-14-4", "source_url": "https://srca.nm.gov/parts/title03/03.002.0109.html", "checked_date": "2026-10-03", "effective_date": "2001-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0024", "state": "NM", "rule": "service_contract_taxable", "value": "no (neither MVET nor GRT)", "statute_wording": "The receipts of a person from selling an automotive service contract are not gross receipts.", "source_url": "https://srca.nm.gov/parts/title03/03.002.0001.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0025", "state": "NM", "rule": "gap_taxable", "value": "UNVERIFIED: no", "statute_wording": "", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0026", "state": "NM", "rule": "addons_taxable", "value": "yes, in MVET base when sold with the vehicle; GRT if sold separately later", "statute_wording": "Receipts from the sale of motor vehicle bodies, accessories, equipment and the like ... are not subject to this exemption except where their value is included in computing the tax paid under the Motor Vehicle Excise Tax Act", "source_url": "https://srca.nm.gov/parts/title03/03.002.0109.html", "checked_date": "2026-10-03", "effective_date": "2001-03-14", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0027", "state": "NM", "rule": "destination_taxable", "value": "yes (MVET)", "statute_wording": "Price paid includes any charges to the buyer for accessories, transportation, delivery and dealer preparation.", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "2009-02-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0028", "state": "NM", "rule": "gov_fees_taxable", "value": "no (inference)", "statute_wording": "", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0029", "state": "NM", "rule": "title_fee", "value": "$3.00 vehicle transaction fee (covers title, registration, lien filing done at one time)", "statute_wording": "For any transaction concerning the initial issuance, transfer or revocation of a title or registration, including filing and recording documents, releasing liens and certifying copies, the division shall charge three dollars ($3.00).", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2007-06-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0030", "state": "NM", "rule": "other_point_of_sale_fees", "value": "$2.00 administrative fee per transaction", "statute_wording": "The fee shall be two dollars ($2.00) for each transaction performed by an agent or the department and shall be collected in addition to all other fees and taxes imposed.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2005-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0031", "state": "NM", "rule": "registration_fee", "value": "$70.00 per 12 months (gross factory shipping weight over 3,000 lb, first 5 years of registration); $56.25 after 5 years", "statute_wording": "for a vehicle whose gross factory shipping weight is more than three thousand pounds, seventy dollars ($70.00); provided, however, that after five years of registration ... the fee is fifty-six dollars twenty-five cents ($56.25)", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0032", "state": "NM", "rule": "registration_fee", "value": "tire recycling fee $1.50 per 12 months", "statute_wording": "for a vehicle registered pursuant to the provisions of this section, a tire recycling fee of one dollar fifty cents ($1.50).", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2003-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0033", "state": "NM", "rule": "registration_fee", "value": "additional registration fee $2.00 per 12 months (vehicles under 26,000 lb GVW)", "statute_wording": "there is imposed an additional fee of two dollars ($2.00) for each twelve-month period for which a vehicle with a gross vehicle weight under twenty-six thousand pounds is registered.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2009-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0034", "state": "NM", "rule": "registration_fee", "value": "beautification fee $0.50 per year", "statute_wording": "there is imposed on each registration, for each year covered by the registration, a beautification fee of fifty cents ($.50)", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2002-03-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0035", "state": "NM", "rule": "registration_fee", "value": "MVD public page (stale): $27.00-$62.00 one year", "statute_wording": "Registration fees range from $27.00 to $62.00 for a one (1) year registration or $54.00 to $124.00 for a two (2) year registration.", "source_url": "https://www.mvd.newmexico.gov/vehicles/vehicle-registration/register-your-vehicle/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0036", "state": "NM", "rule": "registration_period", "value": "12 months (1 or 2 years offered); staggered from purchase", "statute_wording": "prorate registration fees by quarterly increments for periods in excess of twelve months, but not exceeding twenty-four months", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0037", "state": "NM", "rule": "county_local_fees", "value": "none", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0038", "state": "NM", "rule": "plate_fee", "value": "none for a standard plate", "statute_wording": "The department upon registering a vehicle shall issue a registration plate or a validating sticker to the owner of the vehicle.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "1995-06-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0039", "state": "NM", "rule": "lien_fee", "value": "$0 separate (lien recording is inside the $3 transaction fee)", "statute_wording": "including filing and recording documents, releasing liens and certifying copies, the division shall charge three dollars ($3.00)", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2007-06-15", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0040", "state": "NM", "rule": "inspection_emissions_fee", "value": "Albuquerque/Bernalillo County Air Care: new car exempt 4 years; used car test at change of ownership, station price (~$30 + tax), not a government fee", "statute_wording": "all new motor vehicles for four years following initial registration from the date of the manufacturers certificate of origin (MCO)", "source_url": "https://www.srca.nm.gov/parts/title20/20.011.0100.html", "checked_date": "2026-10-03", "effective_date": "2012-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0041", "state": "NM", "rule": "inspection_emissions_fee", "value": "no state safety inspection; VIN inspection only for out-of-state titled vehicles (inside the $3 transaction)", "statute_wording": "\"transaction\" means all operations necessary at one time with respect to one vehicle, including the inspection required by Section 66-3-4 NMSA 1978.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2007-06-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0042", "state": "NM", "rule": "ev_hybrid_fee", "value": "none on 2026-10-03; from 2027-01-01 EV +$70/yr, PHEV +$35/yr", "statute_wording": "beginning January 1, 2027 and prior to January 1, 2028, seventy dollars ($70.00)", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0043", "state": "NM", "rule": "excise_tax_at_registration", "value": "none beyond MVET; NM has no value-based registration tax", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0044", "state": "NM", "rule": "personal_property_tax", "value": "none on registered vehicles", "statute_wording": "tangible personal property owned by a person is exempt from property taxation.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0045", "state": "NM", "rule": "dealer_registration_service_fee", "value": "the doc fee in NM is the \"dealer transfer service fee\"; same line as doc_fee", "statute_wording": "dealer transfer service fees, if the advertisement clearly and conspicuously discloses, in close proximity to the advertised price, the amount of any such fee and that the fee is a dealer imposed fee", "source_url": "https://www.srca.nm.gov/parts/title12/12.002.0004.html", "checked_date": "2026-10-03", "effective_date": "1998-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0046", "state": "NM", "rule": "doc_fee_rule", "value": "no cap; AG rule restricts the \"documentary fee\" label and requires ad disclosure", "statute_wording": "It is an unfair or deceptive trade practice for a dealer to use documentary fee or other similar term for any charges other than those actually required by law for processing of documents.", "source_url": "https://www.srca.nm.gov/parts/title12/12.002.0004.html", "checked_date": "2026-10-03", "effective_date": "1998-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0047", "state": "NM", "rule": "doc_fee_amount", "value": "none set; $499 used as an example", "statute_wording": "", "source_url": "https://www.srca.nm.gov/parts/title12/12.002.0004.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0048", "state": "NM", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://www.srca.nm.gov/parts/title12/12.002.0004.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0049", "state": "NM", "rule": "doc_fee_disclosure", "value": "ads may exclude it only if the amount and \"dealer imposed fee\" appear near the price; cash buyers must be told in writing they can register the car themselves", "statute_wording": "provided, however, that it is an unfair or deceptive trade practice for a dealer to fail to disclose in writing to a buyer purchasing a vehicle on which no security interest is retained that the buyer may register the vehicle on his own without paying a dealer transfer service fee.", "source_url": "https://www.srca.nm.gov/parts/title12/12.002.0004.html", "checked_date": "2026-10-03", "effective_date": "1998-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0050", "state": "NM", "rule": "doc_fee_cash_credit_same", "value": "no equal-charge rule; cash buyers may decline it (must be told in writing)", "statute_wording": "a buyer purchasing a vehicle on which no security interest is retained ... may register the vehicle on his own without paying a dealer transfer service fee", "source_url": "https://www.srca.nm.gov/parts/title12/12.002.0004.html", "checked_date": "2026-10-03", "effective_date": "1998-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0051", "state": "NM", "rule": "private_party_tax", "value": "4% MVET, paid by the buyer at MVD when titling", "statute_wording": "Payment is due at the time the buyer applies for a certificate of title.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/motor-vehicle-excise-tax/", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0052", "state": "NM", "rule": "private_party_value_basis", "value": "price, unless below 80% of N.A.D.A. average trade-in (wholesale), then N.A.D.A. value", "statute_wording": "For non-dealer sales, however, the N.A.D.A. value is used if the declared purchase price of the vehicle is lower than 80% of the N.A.D.A. average trade-in or wholesale value.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/motor-vehicle-excise-tax/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0053", "state": "NM", "rule": "private_party_value_basis", "value": "related or non-arm's-length: no less than N.A.D.A. average trade-in", "statute_wording": "the department will presume that the reasonable value of the vehicle transferred is no less than the average trade-in (wholesale) value for the make, model and year of the vehicle reported by the National Automobile Dealers Association", "source_url": "https://www.srca.nm.gov/parts/title03/03.011.0004.html", "checked_date": "2026-10-03", "effective_date": "2000-03-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0054", "state": "NM", "rule": "out_of_state_credit", "value": "credit for another state's (or a tribe's) sales/use tax paid on the same vehicle", "statute_wording": "the amount of the tax paid may be credited against the tax due this state on the same vehicle.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0055", "state": "NM", "rule": "buying_out_of_state", "value": "NM resident buying elsewhere pays 4% MVET at NM titling, less credit; 50% penalty if not titled within 90 days of bringing it in", "statute_wording": "domiciled in this state but accepts transfer outside this state and fails to apply for a certificate of title within ninety days of the date on which the vehicle is brought into this state.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0056", "state": "NM", "rule": "new_resident", "value": "exempt if the vehicle was acquired out of state 30+ days before moving to NM, for personal use", "statute_wording": "A person who acquires a vehicle out of state thirty or more days before establishing a domicile in this state is exempt from the tax if the vehicle was acquired for personal use.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0057", "state": "NM", "rule": "late_tax_penalty", "value": "50% of the MVET if not titled within 90 days", "statute_wording": "A penalty of fifty percent of the tax is imposed on any person who is ... domiciled in this state and accepts transfer in this state, but fails to apply for a certificate of title within ninety days", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0058", "state": "NM", "rule": "tax_due_date", "value": "at title application", "statute_wording": "The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0059", "state": "NM", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4426/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0060", "state": "NM", "rule": "max_finance_rate", "value": "none for dealer retail installment contracts (inference); 36% APR cap applies to small-loan / installment lenders", "statute_wording": "No lender, other than a federally insured depository institution, shall make a loan pursuant to the New Mexico Bank Installment Loan Act of 1959 that has a permitted annual percentage rate greater than thirty-six percent", "source_url": "https://nmonesource.com/nmos/nmsa/en/4426/1/document.do", "checked_date": "2026-10-03", "effective_date": "2023-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0061", "state": "NM", "rule": "max_finance_rate", "value": "late charge cap: lesser of 5% of the installment or $15", "statute_wording": "in an amount not in excess of five percent of each installment or fifteen dollars ($15.00), whichever is less.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4426/1/document.do", "checked_date": "2026-10-03", "effective_date": "2013-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0062", "state": "NM", "rule": "used_vehicle_rule", "value": "same 4% MVET on price paid less trade/rebates; registration $70 until 5 years after first registration, then $56.25; emissions test needed in Bernalillo County on resale", "statute_wording": "after five years of registration, calculated from the date when the vehicle was first registered in this or another state, the fee is fifty-six dollars twenty-five cents ($56.25)", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0063", "state": "NM", "rule": "recent_change", "value": "2026-07-01: passenger registration fees up 25% (>3,000 lb: $56 -> $70; after 5 yrs $45 -> $56.25)", "statute_wording": "The 2026 amendment, effective July 1, 2026, increased registration fees for passenger vehicles", "source_url": "https://nmonesource.com/nmos/nmsa/en/4422/1/document.do", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0064", "state": "NM", "rule": "recent_change", "value": "2019-07-01: MVET rate 3% -> 4%", "statute_wording": "The 2019 amendment, effective July 1, 2019, increased the motor vehicle excise tax rate; and after \"motor vehicle excise tax is\", deleted \"three\" and added \"four\".", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2019-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0065", "state": "NM", "rule": "recent_change", "value": "2023-07-01: state GRT 5.0% -> 4.875% (affects GRT on the doc fee only)", "statute_wording": "beginning July 1, 2023, four and seven-eighths percent", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0066", "state": "NM", "rule": "recent_change", "value": "2022-07-01: credit for tribal tax paid", "statute_wording": "the amount of the tax paid may be credited against the tax due this state on the same vehicle.", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0067", "state": "NM", "rule": "upcoming_change", "value": "2027-01-01: EV +$70/yr and PHEV +$35/yr registration fee, rising each Jan 1 to $90 / $45 in 2029", "statute_wording": "The effective date of the provisions of Sections 3 and 4 of this act is January 1, 2027.", "source_url": "https://www.nmlegis.gov/Sessions/26%20Regular/final/SB0002.pdf", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0068", "state": "NM", "rule": "upcoming_change", "value": "each July 1: new GRT rate schedule (local options); possible state GRT trigger to 5.125%", "statute_wording": "If, for any single fiscal year occurring after fiscal year 2025 and prior to fiscal year 2030, gross receipts tax revenues are less than ninety-five percent of the gross receipts tax revenues for the previous fiscal year ... the rate of the gross receipts tax shall be five and one-eighth percent", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0069", "state": "NM", "rule": "upcoming_change", "value": "2027 regular session (60 days, Jan-Mar 2027); NM laws usually take effect July 1 or 90 days after adjournment", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NM-0070", "state": "NM", "rule": "mvet_distribution", "value": "not a buyer-facing number", "statute_wording": "", "source_url": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do", "checked_date": "2026-10-03", "effective_date": "2021-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NM-0071", "state": "NM", "rule": "doc_fee_complaint", "value": "New Mexico Department of Justice; 408 Galisteo Street, Villagra Building, Santa Fe, NM 87501", "statute_wording": "You can return the completed form to us at one of our primary locations.", "source_url": "https://nmdoj.gov/get-help/submit-a-complaint/", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0001", "state": "NV", "rule": "tax_local_name", "value": "Sales tax (state 2% sales tax + local school support tax + city-county relief taxes + county option taxes, collected as one combined rate); use tax when bought out of state", "statute_wording": "Components of 6.85% Minimum Statewide Tax Rate", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf", "checked_date": "2026-10-03", "effective_date": "1955-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0002", "state": "NV", "rule": "tax_type", "value": "general sales tax on the dealer's gross receipts (passed to the buyer); plus annual Governmental Services Tax at registration", "statute_wording": "For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State", "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html", "checked_date": "2026-10-03", "effective_date": "1955-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0003", "state": "NV", "rule": "tax_collected_by", "value": "dealer at signing (sales tax); buyer pays registration fee and GST to DMV at registration (dealer may process)", "statute_wording": "Nevada Dealer Sales: Taxes are paid to the dealer based on the actual purchase price.", "source_url": "https://dmv.nv.gov/regfees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0004", "state": "NV", "rule": "tax_collected_by", "value": "dealer collects title + report-of-sale fees at signing", "statute_wording": "Collect the fees set forth in NRS 482.429 for: (1) A certificate of title for a vehicle registered in this State; and (2) The processing of the dealer’s report of sale", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0005", "state": "NV", "rule": "tax_due_date", "value": "dealer remits monthly (taxable sales over $10,000 a month) or quarterly", "statute_wording": "Can be filed: Monthly- mandatory if taxable sales are more than 10K per month. Quarterly- if less than $10,000 per month.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0006", "state": "NV", "rule": "state_rate", "value": "6.85% (statewide minimum; no county is lower)", "statute_wording": "Components of 6.85% Minimum Statewide Tax Rate", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf", "checked_date": "2026-10-03", "effective_date": "2009-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0007", "state": "NV", "rule": "taxable_base", "value": "selling price incl. destination + doc fee + dealer add-ons and required services − trade-in allowance − dealer-funded (unreimbursed) discounts/rebates", "statute_wording": "“Gross receipts” means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise", "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html", "checked_date": "2026-10-03", "effective_date": "2007-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0008", "state": "NV", "rule": "taxable_base", "value": "third-party (manufacturer) money for a price reduction stays in the base", "statute_wording": "The term includes consideration received by a seller from a third party if: (a) The seller actually receives consideration from a person other than the purchaser and the consideration is directly related to a price reduction or discount on the sale", "source_url": "https://www.leg.state.nv.us/NRS/NRS-360B.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0009", "state": "NV", "rule": "tax_rounding", "value": "round the combined tax to the cent, half up (third decimal 5+ rounds up); per item or per invoice", "statute_wording": "The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0010", "state": "NV", "rule": "min_max_tax", "value": "none", "statute_wording": "n/a: no minimum or maximum sales tax on a vehicle in NRS 372, 374 or 377", "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0011", "state": "NV", "rule": "local_tax", "value": "Clark County 8.375% combined (6.85% statewide + 1.525% county options)", "statute_wording": "Effective January 1, 2020 the Clark County Sales and Use Tax rate increased to 8.375%.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax", "checked_date": "2026-10-03", "effective_date": "2020-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0012", "state": "NV", "rule": "local_tax", "value": "Clark County options: flood control 0.25, RTC 0.25, SNWA 0.25, RTC 0.25, police 0.30, police 0.10, State Education Fund 0.125", "statute_wording": "Clark 0.125 NRS 377D State Education Fund 1/1/2020", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf", "checked_date": "2026-10-03", "effective_date": "2020-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0013", "state": "NV", "rule": "local_tax_basis", "value": "county where the sale occurs (dealer's location), not the buyer's address", "statute_wording": "Applicable sale tax rate is charged based upon the county where the actual sale occurs not where the purchaser resides", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/03/Automotive.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0014", "state": "NV", "rule": "local_tax_basis", "value": "Streamlined sourcing rules do not govern vehicle sales", "statute_wording": "The retail sale, other than the lease or rental, of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-360B.html", "checked_date": "2026-10-03", "effective_date": "2011-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0015", "state": "NV", "rule": "local_tax_cap", "value": "none", "statute_wording": "n/a: county rates apply to the full taxable amount; no first-$X rule in NRS 372, 374, 377, 377A", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0016", "state": "NV", "rule": "local_rate_lookup", "value": "Department of Taxation rate sheets by county (17 counties; 6 distinct rates: 6.85, 7.10, 7.60, 7.725, 8.265, 8.375) plus the Streamlined Sales Tax rates and boundary database", "statute_wording": "The base State Sales Tax rate in Nevada is 6.85%. However, local jurisdictions can add additional taxes", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0017", "state": "NV", "rule": "trade_in_credit", "value": "full (vehicle-for-vehicle, dealer sale), no cap", "statute_wording": "The amount of any allowance against the selling price given by a retailer for the value of a used vehicle which is taken in trade on the purchase of another vehicle.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html", "checked_date": "2026-10-03", "effective_date": "2007-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0018", "state": "NV", "rule": "trade_in_cap", "value": "none", "statute_wording": "The allowance is equal to the full market value of the vehicle traded in.", "source_url": "https://tax.nv.gov/wp-content/uploads/2025/09/Motor-Vehicle-and-Vessel-Dealers-Packet-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0019", "state": "NV", "rule": "negative_equity", "value": "not taxed and not subtracted; the full trade allowance comes off the base; payoff goes into the loan (inference)", "statute_wording": "The allowance is equal to the full market value of the vehicle traded in.", "source_url": "https://tax.nv.gov/wp-content/uploads/2025/09/Motor-Vehicle-and-Vessel-Dealers-Packet-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0020", "state": "NV", "rule": "trade_down", "value": "no tax if the trade allowance ≥ price; no refund of the excess", "statute_wording": "In these situations there is no tax due on the transaction. There are also no additional credits or refunds for the amount exceeding the tax due.", "source_url": "https://tax.nv.gov/wp-content/uploads/2025/09/Motor-Vehicle-and-Vessel-Dealers-Packet-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0021", "state": "NV", "rule": "rebate_manufacturer", "value": "does NOT lower the tax (manufacturer-reimbursed rebate is taxed as part of the price)", "statute_wording": "Attorney General Opinion 82-13 specifies the amount of the rebate must be included in the gross receipts and Nevada sales tax must be based on the total selling price of the vehicle or vessel.", "source_url": "https://tax.nv.gov/wp-content/uploads/2025/09/Motor-Vehicle-and-Vessel-Dealers-Packet-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0022", "state": "NV", "rule": "discount_dealer", "value": "lowers the tax (dealer discount, or a dealer rebate that no one reimburses, is a cash discount)", "statute_wording": "If a dealer is not reimbursed for a rebate by another party, such as a manufacturer, then the rebate is considered a cash discount and is not included in gross receipts for sales tax purposes.", "source_url": "https://tax.nv.gov/wp-content/uploads/2025/09/Motor-Vehicle-and-Vessel-Dealers-Packet-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0023", "state": "NV", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Documentation fees, administrative fees, credit check fees and smog fees including any other services required as part of the sale, are taxable.", "source_url": "https://tax.nv.gov/wp-content/uploads/2025/09/Motor-Vehicle-and-Vessel-Dealers-Packet-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0024", "state": "NV", "rule": "service_contract_taxable", "value": "no if optional; yes if required as part of the sale (agency slides are not fully consistent)", "statute_wording": "Optional Maintenance contracts (warranty) are not taxable; however any parts covered by the warranty at the time of repair are subject to sales or use tax", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/03/Automotive.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0025", "state": "NV", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "n/a: GAP is a debt-cancellation or insurance product, not tangible personal property; no NRS/NAC 372 text or DoT guidance names it", "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0026", "state": "NV", "rule": "addons_taxable", "value": "yes (dealer-installed accessories, theft-deterrent devices, required services)", "statute_wording": "Theft Deterrent Systems: Any charge for car alarms or similar devices are subject to sales tax.", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/03/Automotive.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0027", "state": "NV", "rule": "destination_taxable", "value": "yes (part of the dealer's selling price; inference)", "statute_wording": "The cost of transportation of the property before its sale to the purchaser.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html", "checked_date": "2026-10-03", "effective_date": "2007-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0028", "state": "NV", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Government fees and taxes (title fees) are exempt from Nevada sales tax.", "source_url": "https://tax.nv.gov/wp-content/uploads/2025/09/Motor-Vehicle-and-Vessel-Dealers-Packet-1.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0029", "state": "NV", "rule": "title_fee", "value": "$20.00 certificate of title", "statute_wording": "For each certificate of title issued for a vehicle present or registered in this State", "source_url": "https://www.leg.state.nv.us/NAC/NAC-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0030", "state": "NV", "rule": "title_fee", "value": "$8.25 processing of the dealer's report of sale (dealer sales)", "statute_wording": "For the processing of each dealer’s or rebuilder’s report of sale submitted to the Department 8.25", "source_url": "https://www.leg.state.nv.us/NAC/NAC-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0031", "state": "NV", "rule": "title_fee", "value": "$8.25 processing of an endorsed title on a private sale", "statute_wording": "For the processing of each endorsed certificate of title or statement submitted to the Department upon the sale of a used or rebuilt vehicle in this State by a person who is not a dealer or rebuilder", "source_url": "https://www.leg.state.nv.us/NAC/NAC-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0032", "state": "NV", "rule": "title_fee", "value": "$28.25 first-time Nevada title (DMV summary)", "statute_wording": "The fee for a first-time Nevada title is $28.25.", "source_url": "https://dmv.nv.gov/regfees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0033", "state": "NV", "rule": "title_fee", "value": "$28.50 'complete change of ownership' (DMV title page) — conflicts with $28.25", "statute_wording": "Complete change of ownership on any vehicle", "source_url": "https://dmv.nv.gov/title.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0034", "state": "NV", "rule": "registration_fee", "value": "$33 per year (passenger car, any weight); light truck/SUV under 6,000 lb also $33", "statute_wording": "for each stock passenger car and each reconstructed or specially constructed passenger car registered to a person, regardless of weight or number of passenger capacity, a fee for registration of $33.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0035", "state": "NV", "rule": "registration_period", "value": "12 months", "statute_wording": "must be registered for a period of 12 consecutive months beginning the day after the first registration by the owner in this State.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0036", "state": "NV", "rule": "governmental_services_tax", "value": "4 cents per $1 of depreciated valuation, yearly at registration; min $16", "statute_wording": "the annual amount of the basic governmental services tax throughout the State is 4 cents on each $1 of valuation of the vehicle as determined by the Department.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-371.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0037", "state": "NV", "rule": "governmental_services_tax", "value": "valuation = 35% of MSRP 'excluding options and extras', fixed for life", "statute_wording": "valuation of vehicles must be determined by the Department upon the basis of 35 percent of the manufacturer’s suggested retail price in Nevada excluding options and extras", "source_url": "https://www.leg.state.nv.us/NRS/NRS-371.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0038", "state": "NV", "rule": "governmental_services_tax", "value": "depreciation: new 100%, 1 yr 95%, 2 yrs 85%, 3 yrs 75%, 4 yrs 65%, 5 yrs 55%, 6 yrs 45%, 7 yrs 35%, 8 yrs 25%, 9+ yrs 15%; minimum tax $16", "statute_wording": "each vehicle must be depreciated by the Department for the purposes of the annual governmental services tax according to the following schedule", "source_url": "https://www.leg.state.nv.us/NRS/NRS-371.html", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0039", "state": "NV", "rule": "governmental_services_tax", "value": "DMV method: 35% of MSRP, minus 5% after year 1 then 10% a year, floor 15%", "statute_wording": "The DMV Valuation (35% of MSRP) is depreciated 5% after the first year, then 10% per year thereafter until it reaches a minimum of 15%.", "source_url": "https://dmv.nv.gov/regfees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0040", "state": "NV", "rule": "supplemental_governmental_services_tax", "value": "Clark County: 1 cent per $1 of the same depreciated valuation, yearly at registration", "statute_wording": "impose a supplemental governmental services tax of not more than 1 cent on each $1 of valuation of the vehicle", "source_url": "https://www.leg.state.nv.us/NRS/NRS-371.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0041", "state": "NV", "rule": "county_local_fees", "value": "Clark County supplemental GST (above); no other county registration fee", "statute_wording": "Voter-approved tax for highway construction (Clark and Churchill counties only).", "source_url": "https://dmv.nv.gov/regfees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0042", "state": "NV", "rule": "county_local_fees", "value": "estimator: supplemental GST in Clark, Washoe and Churchill", "statute_wording": "This determines whether you will be charged Supplemental Governmental Services taxes, which apply in Clark, Washoe and Churchill counties.", "source_url": "https://dmvapp.nv.gov/dmv/vr/vr_estimate/Popups/estim_county_info.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0043", "state": "NV", "rule": "plate_fee", "value": "$11.00 standard Home Means Nevada plates, initial (sequential)", "statute_wording": "This is the standard Home Means Nevada plate. If you do not elect to purchase a special plate, this is the design that will be issued.", "source_url": "https://dmv.nv.gov/platesmain.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0044", "state": "NV", "rule": "plate_fee", "value": "per-plate production fee: 50¢ + up to $5", "statute_wording": "A fee not to exceed $5 for deposit with the State Treasurer for credit to the License Plate Production Account.", "source_url": "https://www.leg.state.nv.us/NAC/NAC-482.html", "checked_date": "2026-10-03", "effective_date": "2022-09-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0045", "state": "NV", "rule": "lien_fee", "value": "$0 (secured party is put on the dealer's report of sale and the first title)", "statute_wording": "the name and address of the secured party or his or her assignee must be included in the dealer’s report of sale and on the manufacturer’s certificate or statement of origin.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0046", "state": "NV", "rule": "inspection_emissions_fee", "value": "new car: none (exempt until 4th registration); used car from a Clark dealer: dealer must supply a passing test; private sale: buyer gets a test (max $75.50 light-duty gas in Clark, 2026)", "statute_wording": "A new motor vehicle is exempt from the test conducted pursuant to NRS 445B.798 and the provisions of NRS 445B.770 to 445B.815 , inclusive, until the fourth registration of the motor vehicle.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-445B.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0047", "state": "NV", "rule": "inspection_emissions_fee", "value": "Clark County 2026 maximum test charge: light-duty gasoline $68.50 + $7 certificate = $75.50", "statute_wording": "2026 Maximum Testing fees", "source_url": "https://dmv.nv.gov/emission.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0048", "state": "NV", "rule": "inspection_emissions_fee", "value": "used-car dealer must provide the test in Clark/Washoe", "statute_wording": "Any used car dealer in Nevada must provide a valid passing emissions test with any vehicle they sell that is going to be registered in Clark or Washoe counties.", "source_url": "https://dmv.nv.gov/emission.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0049", "state": "NV", "rule": "other_point_of_sale_fees", "value": "none for a standard deal; $8.25 drive-away permit for a nonresident buyer; $1 VIN inspection for vehicles from out of state", "statute_wording": "upon payment of a fee of $8.25, a special permit, in a form to be determined by the Department, for the movement of any vehicle to sell outside the State of Nevada, or for the movement outside the State of any vehicle purchased by a nonresident.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0050", "state": "NV", "rule": "ev_hybrid_fee", "value": "none", "statute_wording": "n/a: no electric- or hybrid-vehicle registration fee in NRS 482 or 371 (Rev. 9/9/2026)", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0051", "state": "NV", "rule": "dealer_registration_service_fee", "value": "none set by law for dealers; emissions stations may charge up to $10 to renew a registration", "statute_wording": "Stations that offer registration renewals may charge a maximum of $10 for this service in addition to the emission testing fee.", "source_url": "https://dmv.nv.gov/emission.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0052", "state": "NV", "rule": "gst_transfer_credit", "value": "if plates/registration are transferred from a car being sold or traded, the unused GST and registration fee are credited", "statute_wording": "In computing the governmental services tax, the Department, its agent or the registered dealer shall credit the portion of the tax paid on the first vehicle attributable to the remainder of the current registration period", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0053", "state": "NV", "rule": "late_registration_penalty", "value": "$6/month on the registration fee + 10% on GST and supplemental GST (min $6, every 15 days)", "statute_wording": "$6 per month late penalty on the past-due Registration Fee", "source_url": "https://dmv.nv.gov/regfees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0054", "state": "NV", "rule": "doc_fee_rule", "value": "no cap; any amount agreed", "statute_wording": "The amount of the finance charge in any retail installment contract and of any other fee, expense or charge may be any amount agreed upon by the parties.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-097.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0055", "state": "NV", "rule": "doc_fee_amount", "value": "none set by law; $499 used as an example", "statute_wording": "n/a: no amount in NRS 97, NRS 482 or NAC 482", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0056", "state": "NV", "rule": "doc_fee_amount", "value": "aggregator claims a $499 cap (not supported)", "statute_wording": "n/a (aggregator)", "source_url": "https://otdcheck.com/guides/nevada-dealer-fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0057", "state": "NV", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "n/a: no indexing provision", "source_url": "https://www.leg.state.nv.us/NRS/NRS-097.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0058", "state": "NV", "rule": "doc_fee_disclosure", "value": "advertising: an ad price may leave out the doc fee only if the ad names the charge and its amount", "statute_wording": "The price may exclude charges for the preparation of documents related to the sale of the vehicle imposed by the dealer, if the charges are separately identified in the advertisement and the amount of the charges is indicated.", "source_url": "https://www.leg.state.nv.us/NAC/NAC-482.html", "checked_date": "2026-10-03", "effective_date": "1996-03-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0059", "state": "NV", "rule": "doc_fee_disclosure", "value": "contract: the cash sale price items must be itemized on the state-prescribed vehicle contract form", "statute_wording": "Identify and itemize the items embodied in the cash sale price, including the amount charged for a contract to service the vehicle after it is purchased.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-097.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0060", "state": "NV", "rule": "doc_fee_cash_credit_same", "value": "no rule", "statute_wording": "n/a: no Nevada statute or regulation requires the same doc fee for cash and credit buyers", "source_url": "https://www.leg.state.nv.us/NRS/NRS-097.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0061", "state": "NV", "rule": "private_party_tax", "value": "none (occasional sale exempt)", "statute_wording": "There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property", "source_url": "https://www.leg.state.nv.us/NRS/NRS-372.html", "checked_date": "2026-10-03", "effective_date": "1955-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0062", "state": "NV", "rule": "private_party_tax", "value": "DMV confirms no sales tax on private sales", "statute_wording": "Sales taxes are not charged on private party vehicle sales, family sales or gifts.", "source_url": "https://dmv.nv.gov/registervehicle.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0063", "state": "NV", "rule": "private_party_value_basis", "value": "n/a for sales tax; GST is always 35% of original MSRP, depreciated, whatever the price", "statute_wording": "Taxes are based on the original Manufacturers Suggested Retail Price (MSRP) set when the vehicle was new.", "source_url": "https://dmv.nv.gov/regfees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0064", "state": "NV", "rule": "out_of_state_credit", "value": "credit for sales tax legitimately paid to another state, against Nevada use tax", "statute_wording": "the Department will allow a credit toward the amount due to this State in an amount equal to sales tax legitimately paid for the same purchase of tangible personal property to a state or local government outside of Nevada", "source_url": "https://www.leg.state.nv.us/NAC/NAC-372.html", "checked_date": "2026-10-03", "effective_date": "1996-08-26", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0065", "state": "NV", "rule": "buying_out_of_state", "value": "Nevada resident buying from an out-of-state dealer pays Nevada use tax (buyer's county rate) to DMV at registration unless the dealer collected it", "statute_wording": "If the registrant or owner of the vehicle was a resident of the State, or employed within the State, at the time of the purchase of that vehicle, it is presumed that the vehicle was purchased for use within the State", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0066", "state": "NV", "rule": "buying_out_of_state", "value": "nonresident buying from a Nevada dealer: exempt with an $8.25 drive-away permit and a sworn affidavit, leaving within 15 days", "statute_wording": "Executes an affidavit in a form prescribed by the Department in which the purchaser affirms under oath that the purchaser is not a resident of Nevada and will be physically removing the vehicle from the State permanently within 15 days after delivery of the vehicle to the purchaser.", "source_url": "https://www.leg.state.nv.us/NAC/NAC-372.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0067", "state": "NV", "rule": "new_resident", "value": "no sales/use tax on a car bought and used while living elsewhere (inference); must register within 30 days and pay GST, registration, plates, title; VIN inspection", "statute_wording": "when a person, formerly a nonresident, becomes a resident of this State, the person shall: (a) Within 30 days after becoming a resident", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0068", "state": "NV", "rule": "max_finance_rate", "value": "no cap (any agreed rate); 36% for covered military borrowers", "statute_wording": "parties may agree for the payment of any rate of interest on money due or to become due on any contract", "source_url": "https://www.leg.state.nv.us/NRS/NRS-099.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0069", "state": "NV", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "The amount of the finance charge in any retail installment contract and of any other fee, expense or charge may be any amount agreed upon by the parties.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-097.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0070", "state": "NV", "rule": "used_vehicle_rule", "value": "same sales tax as new (price + doc fee − trade); GST on depreciated original MSRP; dealer must provide emissions test in Clark/Washoe", "statute_wording": "Transfer of registration from a vehicle dealer or new vehicle dealer to any person who buys or exchanges an interest in a motor vehicle if evidence of compliance was issued within 180 days before the transfer.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-445B.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0071", "state": "NV", "rule": "recent_change", "value": "Clark County rate 8.25% → 8.375% (+0.125% State Education Fund, NRS 377D)", "statute_wording": "Effective January 1, 2020 the Clark County Sales and Use Tax rate increased to 8.375%.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax", "checked_date": "2026-10-03", "effective_date": "2020-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0072", "state": "NV", "rule": "recent_change", "value": "new cars exempt from emissions testing until the 4th registration (was a shorter exemption)", "statute_wording": "A new motor vehicle is exempt from the test conducted pursuant to NRS 445B.798 and the provisions of NRS 445B.770 to 445B.815 , inclusive, until the fourth registration of the motor vehicle.", "source_url": "https://www.leg.state.nv.us/NRS/NRS-445B.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0073", "state": "NV", "rule": "recent_change", "value": "2026 maximum emissions testing fees published (Clark light-duty gas $75.50)", "statute_wording": "The DMV sets maximum emission testing fees based on an annual survey of hourly labor rates at stations within each county.", "source_url": "https://dmv.nv.gov/emission.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0074", "state": "NV", "rule": "recent_change", "value": "NRS updated for the 2025 session (83rd) and 2025 special session; no change to vehicle sales tax, GST rates or the doc-fee rule found", "statute_wording": "[Rev. 9/9/2026 1:03:15 PM--2026R1]", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0075", "state": "NV", "rule": "upcoming_change", "value": "Legislature's 84th regular session convenes 2027-02-01; new laws usually take effect 2027-07-01 or 2027-10-01", "statute_wording": "n/a (constitutional calendar: odd-year sessions starting the first Monday in February)", "source_url": "https://www.leg.state.nv.us/", "checked_date": "2026-10-03", "effective_date": "2027-02-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0076", "state": "NV", "rule": "upcoming_change", "value": "NRS 482.480 re-lettered version takes effect 2031-01-01 (same $33 fee)", "statute_wording": "Fees for registration; exceptions; Account for Verification of Insurance. [Effective January 1, 2031.]", "source_url": "https://www.leg.state.nv.us/NRS/NRS-482.html", "checked_date": "2026-10-03", "effective_date": "2031-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0077", "state": "NV", "rule": "upcoming_change", "value": "county option sales tax changes take effect at the start of a calendar quarter; DMV maximum emissions fees reset yearly", "statute_wording": "Ordinance by local government imposing sales and use tax rate must specify effective date", "source_url": "https://www.leg.state.nv.us/NAC/NAC-372.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0078", "state": "NV", "rule": "value_tax_at_registration", "value": "yes: Governmental Services Tax + Clark supplemental GST paid with registration (a deal line), then every year at renewal (after-you-buy line)", "statute_wording": "Nevada charges a Registration Fee, a Governmental Services Tax and, in some counties, a Supplemental Governmental Services Tax.", "source_url": "https://dmv.nv.gov/regfees.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NV-0079", "state": "NV", "rule": "doc_fee_complaint", "value": "Nevada Department of Motor Vehicles, Compliance Enforcement Division; 555 Wright Way, Carson City, NV 89711", "statute_wording": "File a complaint if a licensed auto dealer has:", "source_url": "https://dmv.nv.gov/ced.htm", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NV-0080", "state": "NV", "rule": "supplemental_governmental_services_tax", "value": "Churchill County: 1 cent per $1 of the same depreciated valuation, yearly at registration (the DMV names Clark and Churchill counties)", "statute_wording": "Voter-approved tax for highway construction (Clark and Churchill counties only).", "source_url": "https://dmv.nv.gov/regfees.htm", "checked_date": "2026-10-20", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0001", "state": "NY", "rule": "tax_local_name", "value": "Sales and use tax (state + local + MCTD); no separate vehicle tax name", "statute_wording": "A Guide to Sales Tax for Automobile Dealers", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0002", "state": "NY", "rule": "tax_type", "value": "general_sales_and_use_tax", "statute_wording": "Section 1105(a) of the Tax Law imposes sales tax on the “receipts from every retail sale of tangible personal property, except as otherwise provided in this article.”", "source_url": "https://tax.ny.gov/pdf/advisory_opinions/sales/a14_7s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0003", "state": "NY", "rule": "tax_collected_by", "value": "dealer_collects_at_sale; private_buyer_pays_DMV_at_registration", "statute_wording": "When a dealer sells a motor vehicle to a resident of New York State, the dealer must collect sales tax from the customer, unless the sale is exempt", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0004", "state": "NY", "rule": "tax_collected_by", "value": "private_sale: buyer at DMV (DTF-802)", "statute_wording": "Use this form when sales tax was not collected at the time of purchase or when the vehicle was received as a gift.", "source_url": "https://www.tax.ny.gov/pdf/current_forms/st/dtf802.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0005", "state": "NY", "rule": "state_rate", "value": "4.00%", "statute_wording": "State 4% effective 1 June 2005 (Pub 718-A: 4 1/4% from 1 June 2003, back to 4% 1 June 2005)", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718a.pdf", "checked_date": "2026-10-03", "effective_date": "2005-06-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0006", "state": "NY", "rule": "combined_rate_nyc", "value": "8.875%", "statute_wording": "*New York City 8⅞ 8081", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0007", "state": "NY", "rule": "taxable_base", "value": "dealer: sale price incl. destination, dealer add-ons, prep, service contracts, and manufacturer/third-party rebates applied to the deal; minus trade-in allowance and unreimbursed dealer discounts", "statute_wording": "The amount subject to tax includes all the following items: the sale price of the vehicle; warranty fees (see page 15); transportation and destination charges; dealer-installed optional equipment and accessories", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0008", "state": "NY", "rule": "taxable_base", "value": "exclusions", "statute_wording": "The receipt amount subject to tax does not include: any trade-in allowance for motor vehicles taken in trade", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0009", "state": "NY", "rule": "taxable_base", "value": "statutory definition of receipt", "statute_wording": "but excluding any credit for tangible personal property accepted in part payment and intended for resale", "source_url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0010", "state": "NY", "rule": "min_max_tax", "value": "none (five-mill de minimis only)", "statute_wording": "no tax shall be collected from the customer upon sales of tangible personal property which produce a combined State and local tax of five mills or less", "source_url": "https://www.tax.ny.gov/pdf/rulemaking/mar0112/collection_charts/text.pdf", "checked_date": "2026-10-03", "effective_date": "2012-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0011", "state": "NY", "rule": "tax_rounding", "value": "round half up to the cent on the combined tax", "statute_wording": "where the tax to be paid includes a fraction of one cent, the fraction shall not be paid where it is less than one-half cent and a full cent shall be paid where the fraction is one-half cent or more", "source_url": "https://www.tax.ny.gov/pdf/rulemaking/mar0112/collection_charts/text.pdf", "checked_date": "2026-10-03", "effective_date": "2012-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0012", "state": "NY", "rule": "local_tax", "value": "yes: county/city sales tax + 0.375% MCTD in 12 downstate counties (incl. all of NYC)", "statute_wording": "Rates in these jurisdictions include 3/8% imposed for the benefit of the Metropolitan Commuter Transportation District.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "checked_date": "2026-10-03", "effective_date": "2025-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0013", "state": "NY", "rule": "local_tax", "value": "NYC 4.5% authority has no expiry date", "statute_wording": "any such city having a population of one million or more is hereby authorized and empowered to adopt and amend local laws ... at the rate of four and one-half percent", "source_url": "https://www.nysenate.gov/legislation/laws/TAX/1210", "checked_date": "2026-10-03", "effective_date": "2009-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0014", "state": "NY", "rule": "local_tax_basis", "value": "buyer_residence", "statute_wording": "the sales tax is imposed based on the tax rate in effect where the purchaser resides", "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/motor_vehicles_and_boats.htm", "checked_date": "2026-10-03", "effective_date": "2014-02-03", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0015", "state": "NY", "rule": "local_tax_basis", "value": "fallback: delivery location if no DTF-820", "statute_wording": "If box 2 is marked, the vendor must collect tax at the combined rate in effect where the purchaser indicates the purchaser is a resident", "source_url": "https://www.tax.ny.gov/pdf/current_forms/st/dtf820.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0016", "state": "NY", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0017", "state": "NY", "rule": "local_rate_lookup", "value": "DTF Sales Tax Jurisdiction and Rate Lookup (by address) + Publication 718 (PDF)", "statute_wording": "Use our Sales Tax Jurisdiction and Rate Lookup Service on our Web site at www.tax.ny.gov to determine the correct local taxing jurisdiction", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "checked_date": "2026-10-11", "effective_date": "2025-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0018", "state": "NY", "rule": "trade_in_credit", "value": "full (if the dealer intends to resell the trade, even for scrap)", "statute_wording": "may be deducted from the taxable receipt amount, but only if the motor vehicle (or other property) taken in trade is intended to be resold, even if to a scrap yard", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0019", "state": "NY", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0020", "state": "NY", "rule": "negative_equity", "value": "full allowance deducted when the buyer pays off the old loan (incl. by borrowing more on the new loan); equity only if the dealer accepts the trade subject to the loan", "statute_wording": "If the purchaser still has a loan outstanding of $6,000 on the trade-in vehicle, and the purchaser will pay off that loan, either out-of-pocket or by borrowing extra money when he or she takes out a new loan to pay off the balance due on the new car, the amount of the trade-in credit would not be affected.", "source_url": "https://tax.ny.gov/pdf/advisory_opinions/sales/a10_53s.pdf", "checked_date": "2026-10-03", "effective_date": "2010-10-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0021", "state": "NY", "rule": "rebate_manufacturer", "value": "taxed: rebate does NOT reduce the base (whether assigned to the dealer or paid to the buyer later)", "statute_wording": "Manufacturer’s rebates, such as a rebate on the purchase of a car or an appliance, are not deductible from the taxable receipt, whether or not the rebate is assigned to or paid to the seller at the time of sale", "source_url": "https://tax.ny.gov/pdf/advisory_opinions/sales/a14_7s.pdf", "checked_date": "2026-10-03", "effective_date": "2014-01-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0022", "state": "NY", "rule": "discount_dealer", "value": "reduces the base if not reimbursed by a third party", "statute_wording": "Any discount given to the customer by the dealer that is not reimbursed by a third party (including affiliated entities), and that reduces the price of the motor vehicle, must be deducted from the amount subject to sales tax.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0023", "state": "NY", "rule": "doc_fee_taxable", "value": "no, if separately stated and not more than the DMV cap ($175)", "statute_wording": "In the case of a sale of a vehicle, these fees are not subject to tax if the amount of the fee is separately stated and reasonable.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0024", "state": "NY", "rule": "service_contract_taxable", "value": "yes, full combined rate", "statute_wording": "When a dealer sells a warranty, extended warranty, or service contract, the sale is subject to sales tax at the same jurisdictional rate as the tangible personal property (motor vehicle) covered by the contract.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0025", "state": "NY", "rule": "gap_taxable", "value": "no, if reasonable and separately stated", "statute_wording": "any charge for gap insurance if the charge is reasonable and separately stated", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0026", "state": "NY", "rule": "addons_taxable", "value": "yes", "statute_wording": "dealer-installed optional equipment and accessories, unless otherwise exempt", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0027", "state": "NY", "rule": "destination_taxable", "value": "yes", "statute_wording": "transportation and destination charges", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0028", "state": "NY", "rule": "gov_fees_taxable", "value": "no (if the actual DMV amount is separately stated)", "statute_wording": "If a dealer obtains the vehicle’s title and registration on behalf of the purchaser, and the dealer separately states the actual amount of title and registration fees on the invoice or other statement of price given to the customer, the fees are not subject to sales tax.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0029", "state": "NY", "rule": "title_fee", "value": "$50.00 (until 2028-04-01; then $5 unless extended)", "statute_wording": "for filing an application for a certificate of title, fifty dollars", "source_url": "https://www.nysenate.gov/legislation/laws/VAT/2125", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0030", "state": "NY", "rule": "registration_fee", "value": "$56.50 for two years at 3,451-3,550 lb (assumed 3,500 lb)", "statute_wording": "eighty-one cents for each one hundred pounds or major fraction thereof", "source_url": "https://www.nysenate.gov/legislation/laws/VAT/401", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0031", "state": "NY", "rule": "registration_fee", "value": "DMV 2-year chart row", "statute_wording": "3,451 - 3,550 lbs. $56.50", "source_url": "https://dmv.ny.gov/registration/registration-fees-use-taxes-and-supplemental-fees-passenger-vehicles", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0032", "state": "NY", "rule": "registration_fee_rounding", "value": "each year's fee rounded to nearest $0.25", "statute_wording": "Whenever a registration fee prescribed in subdivision six, seven or eight of this section shall amount to a fee other than a whole dollar amount, the fee required to be paid shall be rounded to the nearest twenty-five cents.", "source_url": "https://www.nysenate.gov/legislation/laws/VAT/401", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0033", "state": "NY", "rule": "county_local_fees", "value": "NYC vehicle use tax $30.00 for two years ($15/yr), all weights", "statute_wording": "Vehicle use tax – $30 for two years ($15 per year)", "source_url": "https://dmv.ny.gov/registration/registration-fees-use-taxes-and-supplemental-fees-passenger-vehicles", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0034", "state": "NY", "rule": "mctd_supplemental_registration_fee", "value": "$50.00 for two years ($25/yr)", "statute_wording": "Supplemental MCTD fee - $50 for two years ($25 per year)", "source_url": "https://dmv.ny.gov/registration/registration-fees-use-taxes-and-supplemental-fees-passenger-vehicles", "checked_date": "2026-10-11", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0035", "state": "NY", "rule": "plate_fee", "value": "$25.00", "statute_wording": "An additional fee, not to exceed twenty-five dollars, shall be paid to the commissioner whenever a set of reflectorized number plates is issued for any vehicle for which a registration fee is normally charged.", "source_url": "https://www.nysenate.gov/legislation/laws/VAT/401", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0036", "state": "NY", "rule": "lien_fee", "value": "$0.00 to the buyer ($5 per lien, paid by the lender, may not be passed on)", "statute_wording": "The fee for filing a notice of security interest shall be paid by the party secured and such fee shall not be charged to the owner in any manner.", "source_url": "https://www.nysenate.gov/legislation/laws/VAT/2125", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0037", "state": "NY", "rule": "inspection_emissions_fee", "value": "max $37.00 in NYC ($10 safety + $27 OBDII); dealer must inspect before delivery", "statute_wording": "OBD II Emissions Inspection ... $27.00 performed at an inspection station located within the New York Metropolitan Area (NYMA)", "source_url": "https://dmv.ny.gov/forms/vs77.pdf", "checked_date": "2026-10-03", "effective_date": "2011-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0038", "state": "NY", "rule": "dealer_inspection_required", "value": "yes: new and used vehicles sold by a dealer must bear a NY inspection certificate before delivery", "statute_wording": "must be inspected within 30 days of the date of sale, as such date is indicated on the MV-50, and bear a certificate of inspection prior to delivery", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0039", "state": "NY", "rule": "other_point_of_sale_fees", "value": "waste tire fee $2.50 per new tire (incl. spare) on new vehicles", "statute_wording": "Until December thirty-first, two thousand twenty-seven, a waste tire management and recycling fee of two dollars and fifty cents shall be charged on each new tire sold.", "source_url": "https://www.nysenate.gov/legislation/laws/ENV/27-1913", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0040", "state": "NY", "rule": "other_point_of_sale_fees", "value": "waste tire fee applies to vehicle sales (DTF page)", "statute_wording": "If you sell or lease new or used vehicles in New York State at retail, the fee applies to any new tires included in the sale or long-term lease.", "source_url": "https://tax.ny.gov/bus/tire/wtm.htm", "checked_date": "2026-10-03", "effective_date": "2025-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0041", "state": "NY", "rule": "special_plate_processing_fee", "value": "optional dealer fee, max $5", "statute_wording": "The fee charged by the dealer may not exceed $5 dollars.", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0042", "state": "NY", "rule": "ev_hybrid_fee", "value": "none (no annual EV or hybrid surcharge found)", "statute_wording": "the total fees for the registration or reregistration of any passenger motor vehicle propelled by electricity shall be sixteen dollars and eighteen cents", "source_url": "https://www.nysenate.gov/legislation/laws/VAT/401", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0043", "state": "NY", "rule": "registration_period", "value": "two years", "statute_wording": "shall issue registrations and renewals of registrations for motor vehicles ... for a period of not less than two years", "source_url": "https://www.nysenate.gov/legislation/laws/VAT/401", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0044", "state": "NY", "rule": "dealer_registration_service_fee", "value": "same as the doc fee: NY's only dealer paperwork fee is the optional registration/title processing fee, max $175", "statute_wording": "Such a dealer may charge a person who purchases a vehicle from such dealer a fee for assisting in securing a registration and/or certificate of title for such vehicle", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0045", "state": "NY", "rule": "doc_fee_rule", "value": "cap $175 (regulation), only if the dealer actually files the title/registration", "statute_wording": "The fee charged by the dealer may not exceed $175.", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0046", "state": "NY", "rule": "doc_fee_amount", "value": "$175.00 maximum", "statute_wording": "*The optional dealer registration or title application processing fee ($175.00 maximum) and special plate processing fee ($5.00 maximum) are not New York State or Department of Motor Vehicles fees.", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0047", "state": "NY", "rule": "doc_fee_indexing", "value": "none (fixed dollar amount in the regulation)", "statute_wording": "", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0048", "state": "NY", "rule": "doc_fee_disclosure", "value": "fixed wording on every copy of the invoice, same type size; 'THIS IS NOT A DMV FEE'", "statute_wording": "Dealer's optional fee for processing application for registration and/or certificate of title, and for securing special or distinctive plates (if applicable). THIS IS NOT A DMV FEE.", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0049", "state": "NY", "rule": "doc_fee_optional", "value": "optional unless a lien is recorded or the dealer issued plates", "statute_wording": "Unless a lien is being recorded or the dealer issued number plates, you may submit your own application for registration and/or certificate of title", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0050", "state": "NY", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0051", "state": "NY", "rule": "private_party_tax", "value": "yes: buyer pays sales tax at DMV at the rate of the buyer's residence", "statute_wording": "For a motor vehicle, trailer, boat, or boat/trailer combination use the tax rate of the new owner's place of residence.", "source_url": "https://www.tax.ny.gov/pdf/current_forms/st/dtf802.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0052", "state": "NY", "rule": "private_party_value_basis", "value": "purchase price (cash + debt assumed + property traded); below-FMV sales need a seller affidavit, else tax on DTF's fair market value", "statute_wording": "If for any reason you must obtain a registration or title before you can establish the amount of tax due based on the less than fair market value purchase price, you may obtain tax clearance by paying the tax due based on the fair market value as established by the Tax Department.", "source_url": "https://www.tax.ny.gov/pdf/current_forms/st/dtf802.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0053", "state": "NY", "rule": "out_of_state_credit", "value": "reciprocal credit only; state-by-state chart on DTF-804; no credit for NJ, CT, PA tax per Pub 838", "statute_wording": "Sales or use tax paid to another state may be used as a credit to reduce the amount of New York State and local use tax due. However, the credit is allowed only to the extent that the other state provides a reciprocal credit", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0054", "state": "NY", "rule": "out_of_state_credit", "value": "statute", "statute_wording": "to the extent that a retail sales or use tax was legally due and paid thereon", "source_url": "https://www.nysenate.gov/legislation/laws/TAX/1118", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0055", "state": "NY", "rule": "buying_out_of_state", "value": "NY resident pays NY use tax at DMV at home-locality rate (DTF-804), less any reciprocal credit", "statute_wording": "A New York State resident who purchases a qualifying vehicle or vessel outside the state becomes liable for New York State and local sales and use tax if the qualifying vehicle or vessel is brought into the state.", "source_url": "https://www.tax.ny.gov/pdf/current_forms/st/dtf804.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0056", "state": "NY", "rule": "nonresident_purchase_in_ny", "value": "exempt with DTF-820 if not registering in NY; taxed at delivery-location rate if registered in NY", "statute_wording": "If a purchaser of a motor vehicle is a nonresident of New York State, sales tax is generally not imposed nor required to be collected. However, if the vehicle is registered in New York State, sales tax must be collected at the rate in effect in the jurisdiction where the vehicle is delivered.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub838.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0057", "state": "NY", "rule": "new_resident", "value": "no NY tax on a vehicle bought while a nonresident", "statute_wording": "In respect to the use of property or services purchased by the user while a nonresident of this state", "source_url": "https://www.nysenate.gov/legislation/laws/TAX/1118", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0058", "state": "NY", "rule": "max_finance_rate", "value": "none in the Motor Vehicle Retail Instalment Sales Act (rate as agreed)", "statute_wording": "at the rate or rates agreed to by the retail seller and the buyer", "source_url": "https://www.nysenate.gov/legislation/laws/PEP/303", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0059", "state": "NY", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://www.nysenate.gov/legislation/laws/PEP/303", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0060", "state": "NY", "rule": "used_vehicle_rule", "value": "same base and rate as new; no book-value floor on dealer sales; used-car warranty law (GBL 198-b)", "statute_wording": "at minimum ninety days or four thousand miles, whichever comes first", "source_url": "https://www.nysenate.gov/legislation/laws/GBS/198-B", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0061", "state": "NY", "rule": "recent_change", "value": "Doc-fee cap raised from $75 to $175", "statute_wording": "The fee charged by the dealer may not exceed $175.", "source_url": "https://dmv.ny.gov/document/cr-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0062", "state": "NY", "rule": "recent_change", "value": "Waste tire fee extended to 2027-12-31; remote sellers collect from 2025-09-01", "statute_wording": "Until December thirty-first, two thousand twenty-seven", "source_url": "https://www.nysenate.gov/legislation/laws/ENV/27-1913", "checked_date": "2026-10-03", "effective_date": "2025-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0063", "state": "NY", "rule": "recent_change", "value": "No NYC rate change since 2009-08-01 (NYC 4.5%) / 2005-06-01 (MCTD 3/8%, state 4%)", "statute_wording": "Increase to 3/8% enacted 12 Apr. 2005, effective 1 June 2005.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718a.pdf", "checked_date": "2026-10-03", "effective_date": "2009-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0064", "state": "NY", "rule": "recent_change", "value": "TB-ST-590 updated 2026-02-23", "statute_wording": "the sales tax is imposed based on the tax rate in effect where the purchaser resides", "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/motor_vehicles_and_boats.htm", "checked_date": "2026-10-03", "effective_date": "2026-02-23", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0065", "state": "NY", "rule": "upcoming_change", "value": "Title fee drops to $5 on 2028-04-01 unless the Legislature extends the $50 rate", "statute_wording": "for filing an application for a certificate of title, five dollars", "source_url": "https://www.nysenate.gov/legislation/laws/VAT/2125", "checked_date": "2026-10-03", "effective_date": "2028-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0066", "state": "NY", "rule": "upcoming_change", "value": "Waste tire fee ends 2027-12-31 unless extended", "statute_wording": "Until December thirty-first, two thousand twenty-seven", "source_url": "https://www.nysenate.gov/legislation/laws/ENV/27-1913", "checked_date": "2026-10-03", "effective_date": "2027-12-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0067", "state": "NY", "rule": "upcoming_change", "value": "Pending: A10431 adds $25/yr supplemental registration fee OUTSIDE the MCTD (not NYC)", "statute_wording": "Establishes a supplemental motor vehicle registration fee for counties outside the Metropolitan Commuter Transportation District", "source_url": "https://www.nysenate.gov/legislation/bills/2025/A10431", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "NY-0068", "state": "NY", "rule": "upcoming_change", "value": "Local rates can change at quarter starts; many county rate authorities expire 2027-11-30", "statute_wording": "", "source_url": "https://www.nysenate.gov/legislation/laws/TAX/1210", "checked_date": "2026-10-03", "effective_date": "2027-11-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "NY-0069", "state": "NY", "rule": "doc_fee_complaint", "value": "New York State DMV, Bureau of Consumer & Facility Services, Complaint Unit; P.O. Box 2700-ESP, Albany, NY 12220-0700", "statute_wording": "DMV has established a consumer complaint process in case you have a complaint against a dealer", "source_url": "https://dmv.ny.gov/contact-us/report-problem-dmv-regulated-automotive-business", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0001", "state": "OH", "rule": "tax_local_name", "value": "sales_tax_plus_county_and_transit_use_tax", "statute_wording": "for the consumer's county of residence as provided in section 1548.06 and division (B) of section 4505.06 of the Revised Code.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5741.05", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0002", "state": "OH", "rule": "tax_type", "value": "sales_use_tax_on_price", "statute_wording": "The rate of the tax shall be five and three-fourths per cent.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.02", "checked_date": "2026-10-02", "effective_date": "2025-09-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0003", "state": "OH", "rule": "tax_collected_by", "value": "dealer_remits_to_county_clerk_of_courts_title_office", "statute_wording": "submits with the application payment of the tax levied by or pursuant to Chapters 5739. and 5741. of the Revised Code based on the purchaser's county of residence.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4505.06", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0004", "state": "OH", "rule": "tax_rounding", "value": "aggregate_rate_half_up_to_cent", "statute_wording": "The computation shall be carried out to three decimal places. If the result is a fractional amount of a cent, the calculated tax shall be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.025", "checked_date": "2026-10-02", "effective_date": "2017-09-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0005", "state": "OH", "rule": "state_rate", "value": "0.0575", "statute_wording": "The rate of the tax shall be five and three-fourths per cent.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.02", "checked_date": "2026-10-02", "effective_date": "2025-09-30", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0006", "state": "OH", "rule": "taxable_base", "value": "price_all_consideration", "statute_wording": "the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or services are sold", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.01", "checked_date": "2026-10-02", "effective_date": "2025-09-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0007", "state": "OH", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.025", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0008", "state": "OH", "rule": "local_tax", "value": "0.0225", "statute_wording": "", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/rate-tables/by-county-q4-2026", "checked_date": "2026-10-02", "effective_date": "2025-04-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0009", "state": "OH", "rule": "local_tax", "value": "0.0800_combined_franklin", "statute_wording": "", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/rate-tables/by-county-q4-2026", "checked_date": "2026-10-02", "effective_date": "2025-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0010", "state": "OH", "rule": "local_tax", "value": "cota_subareas_vary", "statute_wording": "", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/rate-tables/by-county-q4-2026", "checked_date": "2026-10-02", "effective_date": "2025-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0011", "state": "OH", "rule": "local_tax_basis", "value": "buyer_county_of_residence", "statute_wording": "based on the purchaser's county of residence.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4505.06", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0012", "state": "OH", "rule": "local_tax_cap", "value": "none_on_base", "statute_wording": "", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.021", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0013", "state": "OH", "rule": "local_rate_lookup", "value": "odt_quarterly_county_table", "statute_wording": "shall be the first day of the calendar quarter.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/rate-tables/by-county-q4-2026", "checked_date": "2026-10-02", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0014", "state": "OH", "rule": "trade_in_credit", "value": "new_vehicle_from_new_dealer_only", "statute_wording": "\"price\" has the same meaning as in division (H)(1) of this section, reduced by the credit afforded the consumer by the dealer for the motor vehicle received in trade.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.01", "checked_date": "2026-10-02", "effective_date": "2025-09-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0015", "state": "OH", "rule": "trade_in_cap", "value": "none_price_not_below_zero", "statute_wording": "If the total trade-in value equals or exceeds the new vehicle’s “price,” no tax is due (with the “price” not falling below zero).", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0016", "state": "OH", "rule": "negative_equity", "value": "not_taxed_unless_in_vehicle_price", "statute_wording": "Negative equity is subject to sales tax if the dealer includes it in the total vehicle price on the retail purchase agreement. It is not subject to sales tax if the dealer does not include it in the total vehicle price on the retail purchase agreement.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0017", "state": "OH", "rule": "rebate_manufacturer", "value": "taxed_before_rebate", "statute_wording": "Manufacturer’s rebates and cash down payments do not reduce the “price” for sales or use tax calculation.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0018", "state": "OH", "rule": "discount_dealer", "value": "reduces_price_if_unreimbursed", "statute_wording": "The “price” is reduced by any cash discount given at the time of sale that is not reimbursed by a third party.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0019", "state": "OH", "rule": "doc_fee_taxable", "value": "no", "statute_wording": "Documentary services charges imposed pursuant to section 4517.261 or 4781.24 of the Revised Code.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.02", "checked_date": "2026-10-02", "effective_date": "2023-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0020", "state": "OH", "rule": "service_contract_taxable", "value": "yes", "statute_wording": "All transactions in which a warranty, maintenance or service contract, or similar agreement by which the vendor of the warranty, contract, or agreement agrees to repair or maintain the tangible personal property of the consumer is or is to be provided;", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.01", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0021", "state": "OH", "rule": "gap_taxable", "value": "yes_if_in_retail_buyers_agreement", "statute_wording": "If GAP is sold with the motor vehicle and included in the retail buyer’s agreement or lease agreement, it is subject to sales tax.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0022", "state": "OH", "rule": "addons_taxable", "value": "yes", "statute_wording": "Accessories (e.g., floor mats, mud flaps, air conditioning, cruise control, radio, CD player, etc.).", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0023", "state": "OH", "rule": "destination_taxable", "value": "yes", "statute_wording": "Freight or transportation charges from the manufacturer to the dealer.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0024", "state": "OH", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Legal fees, interim interest, motor vehicle registration fees.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0025", "state": "OH", "rule": "title_fee", "value": "23.00_franklin", "statute_wording": "Eighteen dollars, or twenty-three dollars if a board of county commissioners adopts a resolution authorizing the increased fee for that county, for each certificate of title", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4505.09", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0026", "state": "OH", "rule": "title_fee", "value": "18.00_statewide_base", "statute_wording": "The $18 title fee applies statewide. In some counties, the fee may be $23 if local officials approve an additional charge.", "source_url": "https://www.bmv.ohio.gov/doc-fees.aspx", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0027", "state": "OH", "rule": "lien_fee", "value": "0.00_if_noted_with_title", "statute_wording": "and notation of any lien on a certificate of title that is applied for at the same time as the certificate of title.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4505.09", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0028", "state": "OH", "rule": "registration_fee", "value": "20.00_state_tax_passenger", "statute_wording": "For each passenger car, twenty dollars;", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4503.04", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0029", "state": "OH", "rule": "registration_fee", "value": "16.00_additional_fee", "statute_wording": "a fee of eleven dollars on or before December 31, 2025, and a fee of sixteen dollars on and after January 1, 2026;", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4503.10", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0030", "state": "OH", "rule": "registration_fee", "value": "36.00_passenger_total_state", "statute_wording": "", "source_url": "https://www.bmv.ohio.gov/doc-fees.aspx", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0031", "state": "OH", "rule": "county_local_fees", "value": "30.00_columbus_permissive_tax", "statute_wording": "Dollar amount represents permissive tax fee to be paid.", "source_url": "https://dam.assets.ohio.gov/image/upload/publicsafety.ohio.gov/Taxing-District-Code-Book.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0032", "state": "OH", "rule": "plate_fee", "value": "0.00_separate", "statute_wording": "a charge of twenty-five cents shall be made for each reflectorized safety license plate issued, and a single charge of twenty-five cents shall be made for each county identification sticker or each set of county identification stickers issued", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4503.10", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0033", "state": "OH", "rule": "dealer_registration_service_fee", "value": "8.00_deputy_registrar", "statute_wording": "The service fee shall be eight dollars.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4503.038", "checked_date": "2026-10-02", "effective_date": "2025-09-30", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0034", "state": "OH", "rule": "dealer_registration_service_fee", "value": "max_50.00_dealer_optional", "statute_wording": "a motor vehicle dealer may charge a registration and titling service fee not to exceed fifty dollars per vehicle leased or sold to the customer for services provided, plus mailing costs if applicable", "source_url": "https://codes.ohio.gov/ohio-administrative-code/rule-4501:1-6-12", "checked_date": "2026-10-02", "effective_date": "2026-03-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0035", "state": "OH", "rule": "other_point_of_sale_fees", "value": "temp_tag_23.00", "statute_wording": "", "source_url": "https://www.bmv.ohio.gov/doc-fees.aspx", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0036", "state": "OH", "rule": "other_point_of_sale_fees", "value": "title_late_fee_5.00", "statute_wording": "Five dollars for each certificate of title that is not applied for within thirty days after the later of the assignment or delivery of the motor vehicle described in it.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4505.09", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0037", "state": "OH", "rule": "inspection_emissions_fee", "value": "0.00", "statute_wording": "to provide payment for more than one free passing emissions inspection or a total of three emissions inspections for a motor vehicle in any three-hundred-sixty-five-day period.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-3704.14", "checked_date": "2026-10-02", "effective_date": "2025-06-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0038", "state": "OH", "rule": "ev_hybrid_fee", "value": "100_hybrid_150_phev_200_bev_per_year", "statute_wording": "(a) One hundred dollars for a hybrid motor vehicle; (b) One hundred fifty dollars for a plug-in hybrid electric motor vehicle; (c) Two hundred dollars for a battery electric motor vehicle.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4503.10", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0039", "state": "OH", "rule": "registration_period", "value": "birthday_based_1_to_5_years", "statute_wording": "permit any person who owns a motor vehicle to file an application for registration for not more than five succeeding registration years.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4503.103", "checked_date": "2026-10-02", "effective_date": "2025-06-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0040", "state": "OH", "rule": "doc_fee_rule", "value": "lesser_of_indexed_amount_or_10pct", "statute_wording": "(2) Ten per cent of the amount the buyer or lessee is required to pay pursuant to the contract, excluding tax, title, and registration fees, and any negative equity adjustment.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4517.261", "checked_date": "2026-10-02", "effective_date": "2024-10-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0041", "state": "OH", "rule": "doc_fee_amount", "value": "398", "statute_wording": "Currently, the maximum documentary service charge is $398, effective from 1/1/2026 to 12/31/2026.", "source_url": "https://autodealers.ohio.gov/wps/portal/gov/autodealers/resources-for-dealers/resources/documentary-service-charge", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0042", "state": "OH", "rule": "doc_fee_amount", "value": "412_for_2027", "statute_wording": "the maximum a dealer can charge is $412, effective from 1/1/2027 to 12/31/2027.", "source_url": "https://autodealers.ohio.gov/wps/portal/gov/autodealers/resources-for-dealers/resources/documentary-service-charge", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0043", "state": "OH", "rule": "doc_fee_amount", "value": "387_oct2024_to_dec2025", "statute_wording": "", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4517.261", "checked_date": "2026-10-02", "effective_date": "2024-10-24", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0044", "state": "OH", "rule": "doc_fee_indexing", "value": "cpi_w_since_2006-07_adjusted_each_sep30", "statute_wording": "adding two hundred fifty dollars to the product of two hundred fifty dollars times the cumulative percentage change in the consumer price index since July 1, 2006, based on the most recently published data, and rounding to the nearest one-dollar increment.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4517.261", "checked_date": "2026-10-02", "effective_date": "2024-10-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0045", "state": "OH", "rule": "doc_fee_disclosure", "value": "in_writing_no_itemization", "statute_wording": "A documentary service charge shall be specified in writing without itemization of the individual services provided.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4517.261", "checked_date": "2026-10-02", "effective_date": "2024-10-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0046", "state": "OH", "rule": "doc_fee_cash_credit_same", "value": "yes_also_leases", "statute_wording": "A motor vehicle dealer may contract for and receive a documentary service charge for a retail or wholesale sale or lease of a motor vehicle.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4517.261", "checked_date": "2026-10-02", "effective_date": "2024-10-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0047", "state": "OH", "rule": "private_party_tax", "value": "0.0800_franklin_paid_to_clerk", "statute_wording": "a motor vehicle purchased in a casual sale is subject to sales or use tax, and the tax must be paid to the clerk of courts at the time of title transfer.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0048", "state": "OH", "rule": "private_party_value_basis", "value": "price_on_assigned_title_prima_facie", "statute_wording": "the price for the purpose of determining the tax shall be the purchase price on the assigned certificate of title", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4505.06", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0049", "state": "OH", "rule": "out_of_state_credit", "value": "credit_up_to_tax_paid", "statute_wording": "Tangible personal property or services rendered, upon which taxes have been paid to another jurisdiction to the extent of the amount of the tax paid to such other jurisdiction.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5741.02", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0050", "state": "OH", "rule": "buying_out_of_state", "value": "ohio_use_tax_at_titling_less_credit", "statute_wording": "When the transfer to the applicant was made in some other state or in interstate commerce, the clerk, except as provided in this section, shall refuse to issue any certificate of title unless the tax", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4505.06", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0051", "state": "OH", "rule": "buying_out_of_state", "value": "nonresident_buying_in_ohio_lesser_of_6pct_or_home", "statute_wording": "if the total combined rate were six per cent, or the amount of tax that would be due to the state in which the consumer titles or registers the motor vehicle", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.029", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0052", "state": "OH", "rule": "new_resident", "value": "exempt_if_bought_6_months_before_move", "statute_wording": "If the vehicle was purchased at least six months before moving to Ohio, no additional Ohio sales tax is due (use the exemption code CV when titling the vehicle).", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0053", "state": "OH", "rule": "dealer_rate_markup_cap", "value": "none_found", "statute_wording": "", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-1317.061", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0054", "state": "OH", "rule": "max_finance_rate", "value": "25pct_apr", "statute_wording": "but not exceeding an annual percentage rate of twenty-five per cent.", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-1317.061", "checked_date": "2026-10-02", "effective_date": "1982-02-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0055", "state": "OH", "rule": "used_vehicle_rule", "value": "no_trade_in_credit_on_used", "statute_wording": "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.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/motor-vehicles", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0056", "state": "OH", "rule": "recent_change", "value": "2026-01-01_hb96_fee_increases", "statute_wording": "a fee of eleven dollars on or before December 31, 2025, and a fee of sixteen dollars on and after January 1, 2026;", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4503.10", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0057", "state": "OH", "rule": "recent_change", "value": "2025-04-01_franklin_8pct", "statute_wording": "", "source_url": "https://content.govdelivery.com/accounts/OHTAX/bulletins/3cfbcfa", "checked_date": "2026-10-02", "effective_date": "2025-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0058", "state": "OH", "rule": "recent_change", "value": "2025-06-30_echeck_6yr_exemption", "statute_wording": "Provides for a new car exemption for motor vehicles six years old or newer", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-3704.14", "checked_date": "2026-10-02", "effective_date": "2025-06-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0059", "state": "OH", "rule": "recent_change", "value": "2024-10-24_doc_fee_cpi_indexed", "statute_wording": "", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-4517.261", "checked_date": "2026-10-02", "effective_date": "2024-10-24", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0060", "state": "OH", "rule": "recent_change", "value": "2023-05-01_doc_fee_untaxed", "statute_wording": "The exemption applies beginning May 1, 2023.", "source_url": "https://legislature.ohio.gov/download?key=20308", "checked_date": "2026-10-02", "effective_date": "2023-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0061", "state": "OH", "rule": "recent_change", "value": "2026-03-01_dealer_reg_title_service_fee_rule", "statute_wording": "", "source_url": "https://codes.ohio.gov/ohio-administrative-code/rule-4501:1-6-12", "checked_date": "2026-10-02", "effective_date": "2026-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0062", "state": "OH", "rule": "upcoming_change", "value": "2027-01-01_doc_fee_412", "statute_wording": "the maximum a dealer can charge is $412, effective from 1/1/2027 to 12/31/2027.", "source_url": "https://autodealers.ohio.gov/wps/portal/gov/autodealers/resources-for-dealers/resources/documentary-service-charge", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0063", "state": "OH", "rule": "upcoming_change", "value": "local_rates_quarterly", "statute_wording": "any change in the rate of the tax shall be made effective on the first day of a calendar quarter next following the sixty-fifth day following the date the tax commissioner receives the certification", "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.023", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OH-0064", "state": "OH", "rule": "registration_fee", "value": "51.00_light_non_commercial_truck_up_to_3_4_ton", "statute_wording": "Light Non-Commercial Truck – up to 3/4 ton capacity $51.00", "source_url": "https://www.bmv.ohio.gov/doc-fees.aspx", "checked_date": "2026-10-06", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OH-0065", "state": "OH", "rule": "doc_fee_complaint", "value": "Ohio Attorney General, Consumer Protection Section; 30 E. Broad St., 14th floor, Columbus, OH 43215-3400", "statute_wording": "If you have a complaint regarding a consumer transaction ... you may file a complaint with our office.", "source_url": "https://www.ohioattorneygeneral.gov/Files/Forms/Forms-for-Consumers/ConsumerComplaintForm.aspx", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0001", "state": "OK", "rule": "tax_local_name", "value": "Motor vehicle excise tax (68 O.S. §2101 et seq.) plus 1.25% state sales tax on motor vehicles", "statute_wording": "The excise tax for new vehicles shall be levied at three and one-fourth percent (3 1/4%) of the value of each new vehicle.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=440208", "checked_date": "2026-10-03", "effective_date": "1963-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0002", "state": "OK", "rule": "tax_type", "value": "State excise tax on transfer/first registration, in lieu of other taxes except registration fees, $1 title fee and 1.25% sales tax", "statute_wording": "The excise tax levied by this article is in lieu of all other taxes on the transfer or the first registration in this state of vehicles, including the optional equipment and accessories attached thereto", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92496", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0003", "state": "OK", "rule": "tax_collected_by", "value": "Buyer pays excise + sales tax with title/registration at Service Oklahoma or a licensed operator (former tag agency); not remitted by the dealer as sales tax", "statute_wording": "Sales tax is to be paid by the consumer in the same manner and time as the vehicle excise tax for said vehicle is due.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2018-09-14", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0004", "state": "OK", "rule": "tax_collected_by", "value": "No payment at pre-registration; fees and taxes finalized at the full-registration visit", "statute_wording": "Does the new pre-registration process mean I have to pay my fees earlier than before? No, a vehicle buyer does not pay anything during pre-registration.", "source_url": "https://oklahoma.gov/service/popular-services/readysettag.html", "checked_date": "2026-10-03", "effective_date": "2024-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0005", "state": "OK", "rule": "tax_due_date", "value": "Excise delinquent after day 30; registration due within 2 months of sale", "statute_wording": "The excise tax levied by this section shall be delinquent from and after the thirtieth day after the legal ownership or possession of any vehicle is obtained.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=440208", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0006", "state": "OK", "rule": "late_tax_penalty", "value": "Excise: $1/day after day 30, capped at the tax. Registration: $1/day after 2 months, capped at $100", "statute_wording": "the penalty for the failure of the owner of the vehicle to register the vehicle within two (2) months shall be One Dollar ($1.00) per day, provided that in no event shall the penalty exceed One Hundred Dollars ($100.00).", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438851", "checked_date": "2026-10-03", "effective_date": "2024-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0007", "state": "OK", "rule": "state_rate", "value": "Excise 3.25% of value (new vehicle)", "statute_wording": "The excise tax for new vehicles shall be levied at three and one-fourth percent (3 1/4%) of the value of each new vehicle.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=440208", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0008", "state": "OK", "rule": "used_vehicle_rule", "value": "Excise $20 on first $1,500 of value + 3.25% of remaining value", "statute_wording": "for the year beginning July 1, 2002, and all subsequent years, Twenty Dollars ($20.00) on the first One Thousand Five Hundred Dollars ($1,500.00) or less of value of such vehicle, and three and one-fourth percent (3 1/4%) of the remaining value of such vehicle.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=440208", "checked_date": "2026-10-03", "effective_date": "2002-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0009", "state": "OK", "rule": "used_vehicle_rule", "value": "A new vehicle sold by a dealer for the first time pays the new rate whatever its model year; a resale is used", "statute_wording": "A new vehicle being sold by a dealer for the first time will always be assessed the new vehicle rate, regardless of model year.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2001-05-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0010", "state": "OK", "rule": "taxable_base", "value": "Actual sales price (from 2026-07-01); the old rule requiring price within ±20% of NADA average retail value was repealed", "statute_wording": "The value of any vehicle, for purposes of the excise tax levied by Section 2103 of this title, shall be the actual sales price of such a vehicle.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438854", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0011", "state": "OK", "rule": "taxable_base", "value": "Excise base includes the vehicle and anything affixed to it; excludes dealer/third-party service fees (doc, financing, insurance, maintenance agreement)", "statute_wording": "actual sales price is to include the cost of the vehicle, including any equipment or product affixed to, or applied upon, the vehicle.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0012", "state": "OK", "rule": "taxable_base", "value": "Price and tire count go on the bill of sale; that price is the base", "statute_wording": "The actual sales price of the vehicle, which total shall be the basis of the motor vehicle excise tax, as well as the number of tires on the vehicle and the tire rim diameters, shall be entered on the bill of sale", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438854", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0013", "state": "OK", "rule": "sales_tax_rate", "value": "1.25% state sales tax on vehicle sales; no city/county sales tax", "statute_wording": "all but a portion of the levy provided under Section 1354 of this title, equal to one and twenty-five-hundredths percent (1.25%) of the gross receipts of such sales.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92346", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0014", "state": "OK", "rule": "tax_rounding", "value": "Excise rounded to the nearest whole dollar; 1.25% sales tax to the cent (half up, assumed)", "statute_wording": "In computing the motor vehicle excise tax, the amount collected shall be rounded to the nearest dollar.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=440208", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0015", "state": "OK", "rule": "tax_rounding", "value": "Registration and other statutory fees rounded to nearest dollar", "statute_wording": "In computing the annual registration and licensing fees for any vehicle in this state, the amount of such fee plus any other statutory fees shall be rounded to the nearest dollar.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=83052", "checked_date": "2026-10-03", "effective_date": "1990-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0016", "state": "OK", "rule": "min_max_tax", "value": "Used excise minimum $20 (first $1,500 of value); no maximum", "statute_wording": "Twenty Dollars ($20.00) on the first One Thousand Five Hundred Dollars ($1,500.00) or less of value of such vehicle", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=440208", "checked_date": "2026-10-03", "effective_date": "2002-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0017", "state": "OK", "rule": "local_tax", "value": "none", "statute_wording": "Provided, the sale of motor vehicles shall not be subject to any sales and use taxes levied by cities, counties or other jurisdictions of the state.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92496", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0018", "state": "OK", "rule": "local_tax_basis", "value": "n/a", "statute_wording": "Provided, the sale of motor vehicles shall not be subject to any sales and use taxes levied by cities, counties, or other jurisdictions of the state", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92346", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0019", "state": "OK", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "Provided, the sale of motor vehicles shall not be subject to any sales and use taxes levied by cities, counties, or other jurisdictions of the state", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92346", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0020", "state": "OK", "rule": "local_rate_lookup", "value": "not needed (uniform statewide 3.25% excise + 1.25% sales tax)", "statute_wording": "The excise tax for new vehicles shall be levied at three and one-fourth percent (3 1/4%) of the value of each new vehicle.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=440208", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0021", "state": "OK", "rule": "county_local_fees", "value": "none found", "statute_wording": "The registration fee provided for in this subsection shall be in lieu of all other taxes, general or local, unless otherwise specifically provided.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438851", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0022", "state": "OK", "rule": "trade_in_credit", "value": "No trade-in credit against the excise tax (best reading)", "statute_wording": "No consideration for a vehicle trade-in, either debit or credit, is to be included in the actual sales price utilized for establishing the taxable value for the purpose of excise tax assessment.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0023", "state": "OK", "rule": "trade_in_credit_sales_tax", "value": "Yes - 1.25% sales tax is on price minus trade-in value", "statute_wording": "if the sale of a motor vehicle includes a trade-in, gross receipts shall be calculated based only on the difference between the value of the trade-in vehicle and the actual sales price of the vehicle being purchased.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92346", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0024", "state": "OK", "rule": "trade_in_credit_sales_tax", "value": "OTC rule (older, conflicting): sales tax before trade-in", "statute_wording": "Sales tax assessment is based upon the purchase price of the vehicle before any credit or discount is allowed for a vehicle trade-in.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2018-09-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0025", "state": "OK", "rule": "trade_in_cap", "value": "none (sales-tax credit is the full trade-in value; no excise credit at all)", "statute_wording": "gross receipts shall be calculated based only on the difference between the value of the trade-in vehicle and the actual sales price of the vehicle being purchased.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92346", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0026", "state": "OK", "rule": "negative_equity", "value": "Not taxed; adds to the loan only (inference)", "statute_wording": "No consideration for a vehicle trade-in, either debit or credit, is to be included in the actual sales price utilized for establishing the taxable value for the purpose of excise tax assessment.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0027", "state": "OK", "rule": "rebate_manufacturer", "value": "Does not lower either tax (inference)", "statute_wording": "The value of any vehicle, for purposes of the excise tax levied by Section 2103 of this title, shall be the actual sales price of such a vehicle.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438854", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0028", "state": "OK", "rule": "discount_dealer", "value": "A real dealer discount lowers the actual sales price, so both taxes fall", "statute_wording": "The value of any vehicle, for purposes of the excise tax levied by Section 2103 of this title, shall be the actual sales price of such a vehicle.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438854", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0029", "state": "OK", "rule": "doc_fee_taxable", "value": "No (excluded from the excise base by OTC rule; sales tax taken on the same vehicle price)", "statute_wording": "It is not to include any fee included in the sale transaction that is related to a service provided by the seller, or an outside party (i.e. documentary fee; financing fee; insurance coverage fee; maintenance agreement fee).", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0030", "state": "OK", "rule": "service_contract_taxable", "value": "No (maintenance agreement fee excluded from the excise base)", "statute_wording": "It is not to include any fee included in the sale transaction that is related to a service provided by the seller, or an outside party (i.e. documentary fee; financing fee; insurance coverage fee; maintenance agreement fee).", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0031", "state": "OK", "rule": "gap_taxable", "value": "No (insurance coverage fee excluded from the excise base)", "statute_wording": "It is not to include any fee included in the sale transaction that is related to a service provided by the seller, or an outside party (i.e. documentary fee; financing fee; insurance coverage fee; maintenance agreement fee).", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0032", "state": "OK", "rule": "addons_taxable", "value": "Yes if affixed to or applied on the vehicle", "statute_wording": "actual sales price is to include the cost of the vehicle, including any equipment or product affixed to, or applied upon, the vehicle.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0033", "state": "OK", "rule": "destination_taxable", "value": "Yes (part of the vehicle's price) - inference", "statute_wording": "actual sales price is to include the cost of the vehicle, including any equipment or product affixed to, or applied upon, the vehicle.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0034", "state": "OK", "rule": "gov_fees_taxable", "value": "No", "statute_wording": "The excise tax levied by this article is in lieu of all other taxes on the transfer or the first registration in this state of vehicles", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92496", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0035", "state": "OK", "rule": "title_fee", "value": "$11.00 per certificate of title", "statute_wording": "The charge for each certificate of title issued, except for junked titles as defined in paragraph 4 of subsection B of this section, shall be Eleven Dollars ($11.00)", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=83034", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0036", "state": "OK", "rule": "registration_fee", "value": "Age-based: years 1-4 $96, 5-8 $86, 9-12 $66, 13-16 $46, 17+ $26 (Service Oklahoma counter amounts)", "statute_wording": "1st - 4th year $96.00 5th - 8th year $86.00 9th -12th year $66.00 13th - 16th year $46.00 17th year + $26.00", "source_url": "https://oklahoma.gov/service/all-services/auto-vehicle/fees.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0037", "state": "OK", "rule": "registration_fee", "value": "Statute: $85 years 1-4; $75 years 5-8; $55 years 9-12; $35 years 13-16; $15 year 17+", "statute_wording": "For the first through the fourth year of registration in this state or any other state, Eighty-five Dollars ($85.00);", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438851", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0038", "state": "OK", "rule": "registration_fee", "value": "Year count: from date first sold; fallback = registration expiration year minus model year", "statute_wording": "For example, a 2000 model being registered to expire in 2005 would be assessed the fifth (5th) year rate (2005 - 2000 = 5).", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2005-06-25", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0039", "state": "OK", "rule": "registration_fee_component", "value": "$3.00 per registered vehicle (driver-education / general revenue)", "statute_wording": "There is levied and there shall be paid to Service Oklahoma a fee of Three Dollars ($3.00) upon every vehicle to be registered or licensed", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=83076", "checked_date": "2026-10-03", "effective_date": "1998-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0040", "state": "OK", "rule": "registration_fee_component", "value": "$1.00 per registered vehicle (law enforcement retirement / patrol vehicles)", "statute_wording": "there is levied and there shall be paid to Service Oklahoma a fee of One Dollar ($1.00) upon every vehicle to be registered.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=437788", "checked_date": "2026-10-03", "effective_date": "2003-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0041", "state": "OK", "rule": "transfer_fee", "value": "$17.00 at counter (statute says $15.00) on every change of ownership; applied to used-vehicle cases only", "statute_wording": "pay a transfer fee of Fifteen Dollars ($15.00) in addition to any other fees provided for in the Oklahoma Vehicle License and Registration Act.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438851", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0042", "state": "OK", "rule": "plate_fee", "value": "$0 for a standard plate on a new registration (no separate fee found); replacement plate $4 / $9", "statute_wording": "There is no fee associated with pre-registration.", "source_url": "https://oklahoma.gov/service/popular-services/readysettag.html", "checked_date": "2026-10-03", "effective_date": "2024-09-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0043", "state": "OK", "rule": "lien_fee", "value": "$10.00 per security interest recorded", "statute_wording": "For each security interest recorded on a certificate of title or manufacturers certificate of origin, such person shall pay a fee of Ten Dollars ($10.00)", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438859", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0044", "state": "OK", "rule": "inspection_emissions_fee", "value": "none (no periodic safety or emissions inspection program)", "statute_wording": "", "source_url": "https://www.oscn.net/applications/oscn/index.asp?level=1&ftdb=STOKST47", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0045", "state": "OK", "rule": "vin_inspection_fee", "value": "$4.00, for vehicles titled from out of state (not in the standard deals)", "statute_wording": "VIN Inspection Fee $4.00", "source_url": "https://oklahoma.gov/service/all-services/auto-vehicle/fees.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0046", "state": "OK", "rule": "other_point_of_sale_fees", "value": "Insurance fee $1.50 at initial registration", "statute_wording": "Insurance Fee $1.50", "source_url": "https://oklahoma.gov/service/all-services/auto-vehicle/fees.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0047", "state": "OK", "rule": "other_point_of_sale_fees", "value": "Tire recycling fee on first Oklahoma registration: $1.00/tire (rim <=17.5in), $2.50 (17.5-19.5in), $3.50 (>19.5in)", "statute_wording": "At any time a motor vehicle with a tire rim diameter of seventeen and one-half (17 1/2) inches or less is first registered in this state, there shall be assessed a waste tire recycling fee of One Dollar ($1.00) per tire.", "source_url": "https://www.oklegislature.gov/cf_pdf/2009-10%20ENR/SB/SB441%20ENR.PDF", "checked_date": "2026-10-03", "effective_date": "2010-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0048", "state": "OK", "rule": "other_point_of_sale_fees", "value": "Mail fee $1.66 may apply to mailed applications", "statute_wording": "If mailing your application, an additional $1.66 mail fee may apply.", "source_url": "https://oklahoma.gov/service/all-services/auto-vehicle/new-used-vehicle-registration.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0049", "state": "OK", "rule": "ev_hybrid_fee", "value": "Annual: $100 battery-electric; $30 plug-in hybrid (battery >=4 kWh); $0 for the gasoline Tucson", "statute_wording": "One Hundred Dollars ($100.00) upon every electric-drive motor vehicle to be registered; and 2. Thirty Dollars ($30.00) upon every hybrid-drive motor vehicle to be registered.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=481158", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0050", "state": "OK", "rule": "registration_period", "value": "12 months, renewed on the anniversary of initial registration", "statute_wording": "Thereafter, the owner shall register the vehicle annually on the anniversary date of its initial registration in this state", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438851", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0051", "state": "OK", "rule": "dealer_registration_service_fee", "value": "none regulated (no statute or rule found)", "statute_wording": "", "source_url": "https://www.oscn.net/applications/oscn/index.asp?level=1&ftdb=STOKST47", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0052", "state": "OK", "rule": "initial_registration_fee", "value": "Pre-registration: free; dealer gives 10-day paper tag", "statute_wording": "There is no fee associated with pre-registration.", "source_url": "https://oklahoma.gov/service/popular-services/readysettag.html", "checked_date": "2026-10-03", "effective_date": "2024-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0053", "state": "OK", "rule": "doc_fee_rule", "value": "No cap in statute or rule; new-car dealers must include it in the advertised price", "statute_wording": "The only charges that may be excluded from the advertised price or payment are: taxes, title, and license fees.", "source_url": "https://oklahoma.gov/content/dam/ok/en/onmvc/documents/Advertising%20Rules%2007-26.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0054", "state": "OK", "rule": "doc_fee_rule", "value": "New-car rule: doc fee is a 'dealer-added fee'; may not be presented as required by law", "statute_wording": "It is prohibited to state or imply that a dealer-added fee is required by law or by any government agency.", "source_url": "https://oklahoma.gov/content/dam/ok/en/onmvc/documents/Advertising%20Rules%2007-26.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0055", "state": "OK", "rule": "doc_fee_rule", "value": "Used-car dealers: 'processing fee' may be left out of the advertised price", "statute_wording": "The only charges that may be excluded from the advertised price are: (1) state and local taxes, (2) license, (3) title, (4) processing fee", "source_url": "https://www.oklahoma.gov/content/dam/ok/en/oumvdmhc/documents/about/Title-765-UMVPC-Rules-and-Regulations.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0056", "state": "OK", "rule": "doc_fee_amount", "value": "No set amount; $499 used as the example", "statute_wording": "", "source_url": "https://oklahoma.gov/content/dam/ok/en/onmvc/documents/Advertising%20Rules%2007-26.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0057", "state": "OK", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://oklahoma.gov/content/dam/ok/en/onmvc/documents/Advertising%20Rules%2007-26.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0058", "state": "OK", "rule": "doc_fee_disclosure", "value": "New: inside advertised price and shown in the price stack; never described as government-required. Used: may be excluded from advertised price", "statute_wording": "Dealer/ documentary fees must be disclosed in the price stack / math box. The only fees that may be excluded are state fees and taxes.", "source_url": "https://oklahoma.gov/onmvc/laws-rules-statutes/dealer-advertising-rules-compliance-information.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0059", "state": "OK", "rule": "doc_fee_cash_credit_same", "value": "Yes for used-car dealers (agency guidance); new-car rule implies one price for every buyer", "statute_wording": "Processing fees, if charged, must be charged on vehicle transactions, cash or finance, and must be the same for every vehicle sold.", "source_url": "https://oklahoma.gov/oumvdmhc/about-oumvdmhc/newsroom/2022/advertisement-violations.html", "checked_date": "2026-10-03", "effective_date": "2022-05-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0060", "state": "OK", "rule": "private_party_tax", "value": "Same excise ($20 + 3.25% over $1,500) and 1.25% sales tax, paid by the buyer at registration", "statute_wording": "Sales tax is levied upon purchase of a vehicle, unless an exemption from that levy applies.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2018-09-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0061", "state": "OK", "rule": "private_party_value_basis", "value": "Actual sales price on the bill of sale (no NADA floor since 2026-07-01)", "statute_wording": "The value of any vehicle, for purposes of the excise tax levied by Section 2103 of this title, shall be the actual sales price of such a vehicle.", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438854", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0062", "state": "OK", "rule": "private_party_value_basis", "value": "Superseded (before 2026-07-01): price within ±20% of average retail", "statute_wording": "However, the value of the vehicle prior to the subtraction of such discounts or credits for a trade-in shall be required to be within twenty percent (20%) of the average retail price value", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=550297", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0063", "state": "OK", "rule": "out_of_state_credit", "value": "none found (no credit for sales tax paid to another state)", "statute_wording": "", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92495", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0064", "state": "OK", "rule": "buying_out_of_state", "value": "Oklahoma resident pays Oklahoma excise + 1.25% sales tax when first registering in Oklahoma; register within 30 days of entry or penalties apply", "statute_wording": "If not regis tered within thirty (30) days of the vehicle 's entry into this state, delinquent registration penalties apply", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2010-07-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0065", "state": "OK", "rule": "new_resident", "value": "Excise-exempt if owned and registered in the former state at least 60 days; then registration, title and other fees only", "statute_wording": "Any vehicle brought into this state by a person formerly living in another state, who has owned and registered the vehicle in such other state of residence at least sixty (60) days prior to the time it is required to be registered in this state", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=92495", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0066", "state": "OK", "rule": "sale_of_own_vehicle_credit", "value": "none", "statute_wording": "", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=440208", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0067", "state": "OK", "rule": "max_finance_rate", "value": "Consumer credit sales: greater of 21% APR or tiered 30%/21%/15% (tiers indexed: $2,040 / $6,800 from 2026-07-01)", "statute_wording": "twenty-one percent (21%) per year on the unpaid balances of the amount financed.", "source_url": "https://oklegislature.gov/OK_Statutes/CompleteTitles/os14A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0068", "state": "OK", "rule": "max_finance_rate", "value": "Indexed tier amounts 2026-07-01: $2,040.00 and $6,800.00 (were $1,980 and $6,600)", "statute_wording": "Various dollar amounts set forth in the Uniform Consumer Credit Code shall change using figures from Consumer Price Index Indicators", "source_url": "https://oklahoma.gov/content/dam/ok/en/okdocc/documents/FINAL-Changes-In-Dollar-Amounts-July-1-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0069", "state": "OK", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://oklegislature.gov/OK_Statutes/CompleteTitles/os14A.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0070", "state": "OK", "rule": "recent_change", "value": "2026-07-01: excise base became the actual sales price; NADA ±20% band removed (HB 1183, Laws 2025 c. 252)", "statute_wording": "requiring the tax to be based on the actual sales price of the vehicle. Any consideration to the average retail price of the vehicle is removed", "source_url": "https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB1183%20SAHB%20BILLSUM.PDF", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0071", "state": "OK", "rule": "recent_change", "value": "2024-09-01: Mason Treat Act - dealer pre-registers within 2 business days, 10-day paper tag, 2 months to register (was 30 days)", "statute_wording": "Within two (2) business days of the date of sale or transfer of the motor vehicle, either the seller or the purchaser of the motor vehicle shall complete the pre-registration", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=482782", "checked_date": "2026-10-03", "effective_date": "2024-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0072", "state": "OK", "rule": "recent_change", "value": "2026-05-06: SB 2184 (Laws 2026 c. 217) amended 47 O.S. §1132 and §1110 (emergency); fee amounts unchanged", "statute_wording": "For the first through the fourth year of registration in this state or any other state, Eighty-five Dollars ($85.00);", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=438851", "checked_date": "2026-10-03", "effective_date": "2026-05-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0073", "state": "OK", "rule": "upcoming_change", "value": "2027-01-01: Oklahoma dealers issue a 60-day temporary plate at sale instead of the state mailing a metal plate at pre-registration", "statute_wording": "the dealer seller shall issue a sixty-day temporary license plate at the time of purchase. This subdivision shall become effective January 1, 2027", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=482782", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0074", "state": "OK", "rule": "upcoming_change", "value": "2026-11-01: HB 3982 (Laws 2026 c. 262) amends 47 O.S. §1137.1 (used-dealer plates and temporary tags)", "statute_wording": "Amended by Laws 2026, HB 3982, c. 262, 3, eff. November 1, 2026", "source_url": "https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=83087", "checked_date": "2026-10-03", "effective_date": "2026-11-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0075", "state": "OK", "rule": "upcoming_change", "value": "2027-07-01: consumer-credit dollar tiers re-indexed (14A §1-106); no scheduled change to excise, sales tax or registration amounts found", "statute_wording": "Various dollar amounts set forth in the Uniform Consumer Credit Code shall change using figures from Consumer Price Index Indicators", "source_url": "https://oklahoma.gov/content/dam/ok/en/okdocc/documents/FINAL-Changes-In-Dollar-Amounts-July-1-2026.pdf", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0076", "state": "OK", "rule": "contradiction", "value": "Service Oklahoma calculator note still says NADA pricing; statute uses actual sales price since 2026-07-01", "statute_wording": "The Sales & Excise Tax Calculator is based on NADA listed pricing.", "source_url": "https://oklahoma.gov/service/all-services/auto-vehicle/new-used-vehicle-registration.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OK-0077", "state": "OK", "rule": "contradiction", "value": "OTC excise rule still describes the ±20% NADA band", "statute_wording": "The actual sales price must be within twenty percent (20%) of the average retail price value of the vehicle", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/motor-vehicle-policy/Chapter60-MotorVehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OK-0078", "state": "OK", "rule": "doc_fee_complaint", "value": "Oklahoma New Motor Vehicle Commission (new-car dealers); 4334 NW Expressway, Suite 183, Oklahoma City, OK 73116-1515", "statute_wording": "Submit the completed form, along with support documentation, to this office via mail, fax or email.", "source_url": "https://oklahoma.gov/onmvc/consumer-information/filing-a-complaint.html", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0001", "state": "OR", "rule": "tax_local_name", "value": "Vehicle privilege tax (Oregon dealer sales); vehicle use tax (purchases from out-of-state dealers)", "statute_wording": "The Vehicle Privilege Tax is a tax for the privilege of selling vehicles in Oregon.", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0002", "state": "OR", "rule": "tax_type", "value": "privilege tax on the dealer, which the dealer may pass to the buyer as a separate line; no general sales tax", "statute_wording": "A tax is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0003", "state": "OR", "rule": "tax_collected_by", "value": "dealer (liable; may collect from buyer at signing; files quarterly with DOR)", "statute_wording": "A vehicle dealer may collect the amount of the privilege tax computed on the retail sales price of a taxable motor vehicle from the purchaser of the taxable motor vehicle.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0004", "state": "OR", "rule": "tax_collected_by", "value": "use tax: out-of-state dealer if it collects, otherwise the buyer files with DOR within 30 days", "statute_wording": "Any purchaser liable for the use tax imposed under ORS 320.410 ... and from whom the tax has not been collected shall, on or before the 30th day following the date on which the tax became due, file with the Department of Revenue", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0005", "state": "OR", "rule": "state_rate", "value": "0.5% (privilege tax)", "statute_wording": "The privilege tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0006", "state": "OR", "rule": "state_rate", "value": "0.5% (use tax)", "statute_wording": "The use tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0007", "state": "OR", "rule": "taxable_base", "value": "retail sales price: price as equipped + transportation (destination) + accessories/add-ons + installation, minus discounts and rebates given at the time of sale; trade-in and cash down do NOT reduce it", "statute_wording": "'Retail sales price' means the total consideration given by, or on behalf of, a retail purchaser to a seller for a taxable motor vehicle, including any down payments and the value of any property taken by a seller in trade", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0400", "checked_date": "2026-10-03", "effective_date": "2024-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0008", "state": "OR", "rule": "taxable_base", "value": "only 'taxable motor vehicles': GVWR 26,000 lb or less AND 7,500 miles or less on the odometer AND never registered in Oregon (except as a dealer demo)", "statute_wording": "If equipped with an odometer, has 7,500 miles or less on the odometer", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0009", "state": "OR", "rule": "min_max_tax", "value": "none", "statute_wording": "The privilege tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0010", "state": "OR", "rule": "tax_rounding", "value": "nearest whole cent (permissive)", "statute_wording": "The tax may be rounded to the nearest whole cent.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0011", "state": "OR", "rule": "local_tax", "value": "none (state moratorium on local vehicle taxes)", "statute_wording": "A local government may not impose a tax described in subsection (2) of this section unless the tax is: (a) Authorized by statute; or (b) Approved by the governing body of the local government and in effect on or before October 6, 2017.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2017-10-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0012", "state": "OR", "rule": "local_tax_basis", "value": "n/a (no local tax)", "statute_wording": "A local government may not impose a tax described in subsection (2) of this section unless the tax is: (a) Authorized by statute", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2017-10-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0013", "state": "OR", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "A local government may not impose a tax described in subsection (2) of this section", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2017-10-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0014", "state": "OR", "rule": "local_rate_lookup", "value": "n/a for tax; county registration fees listed on DMV fee page (Multnomah, Washington, Clackamas)", "statute_wording": "If you live in, and/or the vehicle stays in, Multnomah County, the county fee is $112.", "source_url": "https://www.oregon.gov/odot/dmv/pages/fees/vehicle.aspx", "checked_date": "2026-10-03", "effective_date": "2021-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0015", "state": "OR", "rule": "trade_in_credit", "value": "none (trade-in does not reduce the privilege tax)", "statute_wording": "Cash down payments and/or trade-ins are not included in the retail sales price calculation.", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0016", "state": "OR", "rule": "trade_in_cap", "value": "n/a (no trade-in credit)", "statute_wording": "including any down payments and the value of any property taken by a seller in trade", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0400", "checked_date": "2026-10-03", "effective_date": "2024-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0017", "state": "OR", "rule": "negative_equity", "value": "not taxed (inference); must be disclosed clearly on the purchase order and contract", "statute_wording": "Any negative equity of a vehicle taken in trade as part of any motor vehicle transaction shall be clearly and conspicuously disclosed in any purchase order, lease agreement and retail installment contract.", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-020-0020", "checked_date": "2026-10-03", "effective_date": "2016-01-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0018", "state": "OR", "rule": "rebate_manufacturer", "value": "reduces the tax base if given at the time of sale", "statute_wording": "'Retail sales price' means the total consideration ... reduced for any discounts, rebates, and other similar price reductions given at the time of sale.", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0400", "checked_date": "2026-10-03", "effective_date": "2024-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0019", "state": "OR", "rule": "discount_dealer", "value": "reduces the tax base", "statute_wording": "Any separately stated discounts or rebates that reduce the price of the vehicle at the time of sale.", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0020", "state": "OR", "rule": "doc_fee_taxable", "value": "no, if separately stated", "statute_wording": "Any charges for preparation or submission of documents submitted pursuant to ORS 822.043, which are separately stated on the invoice, bill of sale, or similar document given to the purchaser at the time of sale.", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0400", "checked_date": "2026-10-03", "effective_date": "2018-06-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0021", "state": "OR", "rule": "service_contract_taxable", "value": "no, if separately stated", "statute_wording": "Optional service contracts or extended warranties, which are separately stated on the invoice, bill of sale, or similar document given to the purchaser at the time of sale.", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0400", "checked_date": "2026-10-03", "effective_date": "2018-06-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0022", "state": "OR", "rule": "gap_taxable", "value": "no", "statute_wording": "\"Retail Sales Price\" does NOT include the retail value of: ... Gap insurance", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0023", "state": "OR", "rule": "addons_taxable", "value": "yes (dealer prep, accessories, parts, aftermarket products, installation)", "statute_wording": "Any charges for accessories, parts, or other products that are sold with a motor vehicle, as well as any charges included for installation or application labor", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0400", "checked_date": "2026-10-03", "effective_date": "2018-06-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0024", "state": "OR", "rule": "destination_taxable", "value": "yes", "statute_wording": "Any charges for transportation of a motor vehicle before its sale", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0400", "checked_date": "2026-10-03", "effective_date": "2018-06-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0025", "state": "OR", "rule": "gov_fees_taxable", "value": "no, if separately stated", "statute_wording": "Any charges or fees that are payable to or collected on behalf of governmental agencies and necessary for the transfer of any interest in a motor vehicle or for the use of a motor vehicle, and which are separately stated", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0400", "checked_date": "2026-10-03", "effective_date": "2018-06-02", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0026", "state": "OR", "rule": "title_fee", "value": "$106 for 20-39 MPG ($77 base + $29 MPG add-on); $101 (0-19), $116 (40+), $192 (electric)", "statute_wording": "For a vehicle title for vehicles other than those vehicles described in paragraph (b) of this subsection, $77.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors803.html", "checked_date": "2026-10-03", "effective_date": "2020-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0027", "state": "OR", "rule": "title_fee", "value": "DMV table: $101 / $106 / $116 / $192 by MPG tier", "statute_wording": "If the vehicle has a combined rating of 20 - 39 MPG, the fee is $106.", "source_url": "https://www.oregon.gov/odot/dmv/pages/fees/vehicle.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0028", "state": "OR", "rule": "registration_fee", "value": "$136 per two years for 20-39 MPG ($43 + $25 per year x 2); new car with new plates: four years = $272", "statute_wording": "Passenger vehicles not otherwise provided for in this section or ORS 821.320, $43.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors803.html", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0029", "state": "OR", "rule": "registration_fee", "value": "DMV table, two-year: $126 (0-19 MPG), $136 (20-39), $216 (40+), $376 (electric), $86 (OReGO); new vehicles: double", "statute_wording": "NEW PASSENGER VEHICLE with a Manufacturer's Certificate of Origin: Receives four-year registration. Double the Registration/Renewal AND any county fees.", "source_url": "https://www.oregon.gov/odot/dmv/pages/fees/vehicle.aspx", "checked_date": "2026-10-03", "effective_date": "2025-12-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0030", "state": "OR", "rule": "registration_period", "value": "two years; four years (mandatory) for a new vehicle getting new plates", "statute_wording": "The following vehicles have a four-year registration period: (a) New vehicles registered under ORS 803.420 (6)(a) for which new registration plates will be issued", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors803.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0031", "state": "OR", "rule": "county_local_fees", "value": "Multnomah County: $112 per two years (cars and pickups); $224 for a new car's four-year registration", "statute_wording": "As of January 1, 2021, the two-year county fee is $112 for cars and pickup trucks, or $78 for motorcycles.", "source_url": "https://multco.us/info/vehicle-registration-fee", "checked_date": "2026-10-03", "effective_date": "2021-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0032", "state": "OR", "rule": "county_local_fees", "value": "Washington and Clackamas Counties: $60 per two years; no other county listed", "statute_wording": "If you live in, and/or the vehicle stays in, Washington or Clackamas County, the county fee is $60.", "source_url": "https://www.oregon.gov/odot/dmv/pages/fees/vehicle.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0033", "state": "OR", "rule": "plate_fee", "value": "$26 for a pair of plates ($13 single); $30 to move your plates to another vehicle", "statute_wording": "For a two-plated vehicle, the plate fee is $26.", "source_url": "https://www.oregon.gov/odot/dmv/pages/fees/vehicle.aspx", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0034", "state": "OR", "rule": "lien_fee", "value": "$0 (no separate fee to record a lien on a new title)", "statute_wording": "the exclusive means for perfecting a security interest in a vehicle is by application for notation of the security interest on the title", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors803.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0035", "state": "OR", "rule": "inspection_emissions_fee", "value": "DEQ emissions test $25 in the Portland area (Multnomah included); vehicles within the four newest model years exempt (in 2026: MY 2023 if registration expires before 2027-01-01, and MY 2024-2027)", "statute_wording": "In the Portland Area, the vehicle testing fee is $25. This fee is due only after your vehicle receives a passing test result", "source_url": "https://www.oregon.gov/deq/Vehicle-Inspection/Pages/Fees.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0036", "state": "OR", "rule": "inspection_emissions_fee", "value": "exemption list for 2026 newer model years", "statute_wording": "During calendar year 2026, the following model years qualify as a \"Newer Model Year Vehicle\"", "source_url": "https://www.oregon.gov/deq/Vehicle-Inspection/Pages/nmy.aspx", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0037", "state": "OR", "rule": "inspection_emissions_fee", "value": "VIN inspection $9 (vehicles coming from out of state)", "statute_wording": "A vehicle identification number (VIN) inspection done in Oregon is $9.", "source_url": "https://www.oregon.gov/odot/dmv/pages/fees/vehicle.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0038", "state": "OR", "rule": "other_point_of_sale_fees", "value": "none on an in-state dealer deal besides title, registration, county fee, plates and DEQ test; late title transfer $25 (days 31-60) or $50 (after 60)", "statute_wording": "The fee for late presentation of certificate of title under ORS 803.105 is $25 from the 31st day after the transfer through the 60th day after the transfer and $50 thereafter.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors803.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0039", "state": "OR", "rule": "ev_hybrid_fee", "value": "electric: title $192; registration $376 per two years ($752 for a new EV's four years); 40+ MPG: $216 per two years; hybrids under 40 MPG pay by MPG tier", "statute_wording": "For electric vehicles, [$115] $145.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors801.html", "checked_date": "2026-10-03", "effective_date": "2025-12-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0040", "state": "OR", "rule": "dealer_registration_service_fee", "value": "part of the doc fee; dealer may not charge for submitting documents or issuing plates", "statute_wording": "May not charge a purchaser of a vehicle a document processing fee for the submission of any document or the issuance of a registration plate.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors822.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0041", "state": "OR", "rule": "doc_fee_rule", "value": "cap ('in no case shall ... exceed'); negotiable except the integrator's $35 share", "statute_wording": "Other than the portion of the document processing fee a vehicle dealer pays to cover the costs of using an integrator under subsection (5) of this section, a purchaser of a vehicle may negotiate the amount of the document processing fee", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors822.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0042", "state": "OR", "rule": "doc_fee_amount", "value": "$250 if the dealer uses an integrator; $200 if not", "statute_wording": "in no case shall the document processing fee charged by a vehicle dealer under this section exceed: (a) $250, if the vehicle dealer uses an integrator; or (b) $200, if the vehicle dealer does not use an integrator.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors822.html", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0043", "state": "OR", "rule": "doc_fee_amount", "value": "history: $150 / $115 before 2024", "statute_wording": "(a) [$150] $250, if the vehicle dealer uses an integrator; or (b) [$115] $200, if the vehicle dealer does not use an integrator.", "source_url": "https://www.oregonlegislature.gov/bills_laws/lawsstatutes/2023orLaw0232.pdf", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0044", "state": "OR", "rule": "doc_fee_indexing", "value": "none (fixed dollar amounts in statute)", "statute_wording": "(a) $250, if the vehicle dealer uses an integrator; or (b) $200, if the vehicle dealer does not use an integrator.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors822.html", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0045", "state": "OR", "rule": "doc_fee_disclosure", "value": "may be separately stated, clearly and conspicuously; may not be presented as a government fee; dealer must offer the non-integrator option if it charges more for using one", "statute_wording": "A document processing fee may be separately stated in all advertisements and sales documents. If separately stated, the disclosure shall be clear and conspicuous", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-020-0020", "checked_date": "2026-10-03", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0046", "state": "OR", "rule": "doc_fee_disclosure", "value": "DOJ: the fee is 'always negotiable'", "statute_wording": "This fee is always negotiable; otherwise it could be classified as a tax.", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-020-0020", "checked_date": "2026-10-03", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0047", "state": "OR", "rule": "doc_fee_cash_credit_same", "value": "no rule; amount is negotiable buyer by buyer", "statute_wording": "a purchaser of a vehicle may negotiate the amount of the document processing fee with a vehicle dealer", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors822.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0048", "state": "OR", "rule": "private_party_tax", "value": "none", "statute_wording": "Seller means: (a) With respect to the privilege tax imposed under ORS 320.405 and the use tax imposed under ORS 320.410, a vehicle dealer.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0049", "state": "OR", "rule": "private_party_value_basis", "value": "n/a (no tax on private sales)", "statute_wording": "To be taxable, a vehicle must meet ALL of the following criteria: Purchased from a dealer or someone who is or would be required to be registered as a dealer in Oregon", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0050", "state": "OR", "rule": "out_of_state_credit", "value": "full credit against Oregon use tax for any privilege, excise, sales or use tax paid elsewhere (not below zero)", "statute_wording": "The use tax shall be reduced, but not below zero, by the amount of any privilege, excise, sales or use tax imposed by any jurisdiction on the sale", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0051", "state": "OR", "rule": "buying_out_of_state", "value": "Oregon use tax 0.5% on a taxable vehicle (7,500 miles or less, never Oregon-registered) bought from an out-of-state dealer; paid to DOR within 30 days unless the dealer collected it; DMV needs the certificate", "statute_wording": "Vehicles purchased outside of Oregon must have the Vehicle Use Tax paid within 30 days of purchase.", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0052", "state": "OR", "rule": "new_resident", "value": "no Oregon tax on a car brought in by a new resident unless it is still a 'taxable motor vehicle' bought from a dealer (7,500 miles or less, never Oregon-registered), then use tax less tax paid elsewhere; pays title, registration, county fee, plates, $9 VIN inspection and DEQ test if inside the Portland or Medford boundary", "statute_wording": "A use tax is imposed on the storage, use or other consumption in this state of taxable motor vehicles purchased at retail from any seller.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0053", "state": "OR", "rule": "dealer_rate_markup_cap", "value": "no cap; a dealer that takes a yield spread premium must disclose in writing that rates 'may be negotiable', and may not quote a payment using a rate more than 3 points above the buy rate without disclosing the yield spread premium in writing (when it knows or can get the credit score)", "statute_wording": "Shall not, during the negotiation for the sale or lease of a motor vehicle, quote a monthly payment calculated using an interest rate that is more than three points higher than the buy rate, unless the dealer or broker discloses in writing the yield spread premium", "source_url": "https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-020-0020", "checked_date": "2026-10-03", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0054", "state": "OR", "rule": "max_finance_rate", "value": "none for dealer retail installment contracts (rate is whatever dealer and buyer agree)", "statute_wording": "A motor vehicle dealer may, in a retail installment contract, contract for and charge, receive and collect a finance charge agreed upon by the motor vehicle dealer and buyer.", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors083.html", "checked_date": "2026-10-03", "effective_date": "2001-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0055", "state": "OR", "rule": "used_vehicle_rule", "value": "(1) privilege tax applies to a used car only if 7,500 miles or less and never registered in Oregon; (2) a dealer selling to a Portland/Medford-area buyer must ensure the car can pass DEQ; (3) plates stay with the car: registration fees are due only if it has no Oregon plates or they've expired", "statute_wording": "Registration and renewal fees are due when the vehicle has no Oregon plates or the Oregon plates are expired.", "source_url": "https://www.oregon.gov/odot/dmv/pages/fees/vehicle.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0056", "state": "OR", "rule": "sale_of_own_vehicle_credit", "value": "n/a (no tax, so no credit)", "statute_wording": "Cash down payments and/or trade-ins are not included in the retail sales price calculation.", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0057", "state": "OR", "rule": "personal_property_tax", "value": "none on vehicles (registration fees are in lieu of other taxes)", "statute_wording": "the registration fees under the vehicle code are in lieu of all other taxes and licenses, except municipal license fees under regulatory ordinances, imposed on vehicles", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors803.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0058", "state": "OR", "rule": "late_tax_penalty", "value": "use tax: 5% if paid late; 20% if no return within 30 days of purchase; plus interest", "statute_wording": "There is a 5 percent penalty if you don't pay by the due date. A 20 percent penalty is charged for not filing a return within 30 days of the purchase date.", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0059", "state": "OR", "rule": "tax_due_date", "value": "dealer: last day of the month after each quarter; buyer owing use tax: 30 days after purchase", "statute_wording": "on or before the last day of January, April, July and October of each year for the previous calendar quarter", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0060", "state": "OR", "rule": "privilege_tax_exemptions", "value": "sales to nonresidents; to businesses using the vehicle mainly outside Oregon; short public auctions; resale", "statute_wording": "a seller is not liable for the privilege tax with respect to a taxable motor vehicle that is sold to: (a) A purchaser who is not a resident of this state", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors320.html", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0061", "state": "OR", "rule": "lease_rule", "value": "privilege tax applies to the sale to the lessor, on the 'agreed upon value' in the lease", "statute_wording": "The tax is calculated based on the retail sales price paid by the lessor to the dealer \"agreed upon value of the vehicle\" as stated in the lease agreement.", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0062", "state": "OR", "rule": "recent_change", "value": "2025-12-31: registration add-on for 40+ MPG and electric cars rose $30 a year (HB 3991 s.46, not referred)", "statute_wording": "Starting Dec. 31, 2025, the annual supplemental registration fee for all electric and 40 MPG or higher passenger vehicles increased by $30 annually ($60 for a two-year registration).", "source_url": "https://www.oregon.gov/odot/DMV/docs/ODOT_DMV_NewFeesOnePager_Jan2026.pdf", "checked_date": "2026-10-03", "effective_date": "2025-12-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0063", "state": "OR", "rule": "recent_change", "value": "2026-01-01: doc-fee wording changed (SB 840): the integrator's $35 share is not negotiable; dealers must run an NMVTIS title check before closing", "statute_wording": "Other than the portion of the document processing fee a vehicle dealer pays to cover the costs of using an integrator under subsection (5) of this section", "source_url": "https://www.oregonlegislature.gov/bills_laws/lawsstatutes/2025orLaw0415.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0064", "state": "OR", "rule": "recent_change", "value": "2026-05-19: voters rejected Measure 120 (the referred parts of HB 3991), so the title base fee stays $77 (not $216) and passenger registration stays $43 a year (not $85)", "statute_wording": "On November 10, 2025, a referendum was filed with the SOS to refer parts of HB 3991, including the fuel taxes, passenger vehicle registration fees and title fees, and transit payroll tax.", "source_url": "https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/94600", "checked_date": "2026-10-03", "effective_date": "2026-05-19", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0065", "state": "OR", "rule": "recent_change", "value": "2024-01-01: doc-fee caps raised to $250/$200; passenger registration base to $43 a year; plate fee formula changed (HB 2100)", "statute_wording": "SECTION 9. ORS 822.043 is amended to read", "source_url": "https://www.oregonlegislature.gov/bills_laws/lawsstatutes/2023orLaw0232.pdf", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0066", "state": "OR", "rule": "upcoming_change", "value": "road usage charge (OReGO) becomes mandatory: used EVs at renewal from 2027-07-01; new EVs 2028-01-01; hybrids and plug-in hybrids 2028-07-01", "statute_wording": "Starting July 1, 2027, when it is time to renew, drivers of used electric vehicles must pay a $86 two-year registration fee, and decide to EITHER pay a flat fee or pay by the mile. This will go into effect Jan. 1, 2028, for new electric vehicles and July 1, 2028, for hybrid and plug-in hybrid vehicles.", "source_url": "https://www.oregon.gov/odot/dmv/pages/fees/vehicle.aspx", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0067", "state": "OR", "rule": "upcoming_change", "value": "DEQ newer-model-year exemption rolls forward each January 1 (2027: MY 2022 still tested; MY 2024-2028 exempt, details on the DEQ page)", "statute_wording": "During calendar year 2026, the following model years qualify as a \"Newer Model Year Vehicle\"", "source_url": "https://www.oregon.gov/deq/Vehicle-Inspection/Pages/nmy.aspx", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "OR-0068", "state": "OR", "rule": "upcoming_change", "value": "2027 regular legislative session: transportation funding gap remains after Measure 120; fee bills likely", "statute_wording": "The measure reschedules the date for the portions of Chapter 1 of Oregon Laws 2025 (House Bill 3991) that are referred by Referendum Petition 2026-302 to the primary election held on May 19, 2026.", "source_url": "https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureAnalysisDocument/94600", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "OR-0069", "state": "OR", "rule": "doc_fee_complaint", "value": "Oregon DMV Business Regulation; 1905 Lana Ave NE, Salem, OR 97314", "statute_wording": "To file a dealer/dismantler complaint, submit the request through DMV2U or you may:", "source_url": "https://www.oregon.gov/odot/dmv/pages/dealers/complaints.aspx", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0001", "state": "PA", "rule": "tax_local_name", "value": "Pennsylvania sales and use tax (6%) + Philadelphia local sales and use tax (2%); filed on PennDOT Form MV-4ST 'Vehicle Sales and Use Tax Return'", "statute_wording": "All transfers for registration shall be accompanied by a Form MV-4ST ''Vehicle Sales and Use Tax Return,'' whether or not the transfer is subject to tax.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.43.html", "checked_date": "2026-10-03", "effective_date": "1972-09-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0002", "state": "PA", "rule": "tax_type", "value": "general sales and use tax applied to vehicles (no separate titling tax)", "statute_wording": "Generally, any sale at retail or use of a vehicle within this Commonwealth is subject to tax. This shall include the isolated sale or use of a vehicle required to be licensed or registered", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.42.html", "checked_date": "2026-10-03", "effective_date": "1972-09-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0003", "state": "PA", "rule": "tax_collected_by", "value": "dealer collects at signing as PennDOT agent and forwards with MV-4ST; legally the tax is paid to PennDOT as a condition of the title", "statute_wording": "tax due on the sale at retail or use of a motor vehicle ... shall be paid by the purchaser or user directly to the department upon application to the department for an issuance of a certificate of title", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "1972-12-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0004", "state": "PA", "rule": "tax_collected_by", "value": "dealer forwards purchaser's tax and fees to the Commonwealth", "statute_wording": "Failing to forward to the proper Commonwealth agency amounts and forms tendered by a purchaser, such as sales tax and transfer and registration fees, within the time prescribed by law.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/037/chapter301/s301.4.html", "checked_date": "2026-10-03", "effective_date": "2024-08-19", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0005", "state": "PA", "rule": "state_rate", "value": "6%", "statute_wording": "PA Sales, Use and Hotel Occupancy Tax: 6 percent", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0006", "state": "PA", "rule": "taxable_base", "value": "purchase price incl. destination, dealer prep and dealer-installed accessories, minus a same-time trade-in; separately stated finance/insurance charges excluded; doc fee excluded (Board notice)", "statute_wording": "The tax is computed upon the full amount of the purchase price of a vehicle less the trade-in deduction.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.44.html", "checked_date": "2026-10-03", "effective_date": "1993-03-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0007", "state": "PA", "rule": "taxable_base", "value": "statutory definition of purchase price", "statute_wording": "The total value of anything paid or delivered, or promised to be paid or delivered ... without any deduction on account of the cost or value of the property sold, cost or value of transportation, cost or value of labor or service", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0008", "state": "PA", "rule": "min_max_tax", "value": "none (no minimum or maximum tax on vehicles); only bracket rules for amounts under $1.01", "statute_wording": "If the purchase price is ten cents (10¢) or less, no tax shall be collected.", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0009", "state": "PA", "rule": "tax_rounding", "value": "state 6%: 6% of each whole dollar plus a statutory bracket charge on the cents; local 1%: 1% of each $10 plus a bracket on the remainder. Same as cent half-up on whole-dollar bases", "statute_wording": "If the purchase price is more than one dollar ($1.00), six per centum of each dollar of purchase price plus the above bracket charges upon any fractional part of a dollar in excess of even dollars shall be collected.", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0010", "state": "PA", "rule": "local_tax", "value": "Philadelphia 2% (two separate 1% taxes); Allegheny County 1%; no other local sales tax on vehicles", "statute_wording": "1 percent for Allegheny County ... 2 percent for Philadelphia", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "checked_date": "2026-10-03", "effective_date": "2009-10-08", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0011", "state": "PA", "rule": "local_tax", "value": "Philadelphia second 1% (Article II-B)", "statute_wording": "The tax authorized under subsection (a) shall be imposed and collected at the rate of 1% and shall be computed as set forth in section 503(e)(2)", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "2013-07-09", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0012", "state": "PA", "rule": "local_tax", "value": "Philadelphia first 1% (PICA Act)", "statute_wording": "The tax authorized by subsections (a), (b) and (c) may be imposed at a rate of either 0.5% or 1%.", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1991&SessInd=0&ActNum=0006.", "checked_date": "2026-10-03", "effective_date": "1991-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0013", "state": "PA", "rule": "local_tax_basis", "value": "buyer's address (where the vehicle is registered); dealer's location does not matter", "statute_wording": "The sale or use of vehicles, boats or aircraft required to be titled or licensed is subject to the local tax if the address of the purchaser is at a location in a taxable county.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter60/s60.16.html", "checked_date": "2026-10-03", "effective_date": "1995-10-21", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0014", "state": "PA", "rule": "local_tax_basis", "value": "statutory situs for vehicles (PICA Act)", "statute_wording": "shall be deemed to have been completed or used at the address of the purchaser or user. The tax due shall be paid by the purchaser or user directly to the Department of Transportation", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1991&SessInd=0&ActNum=0006.", "checked_date": "2026-10-03", "effective_date": "1991-06-05", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0015", "state": "PA", "rule": "local_tax_cap", "value": "none", "statute_wording": "There are no transactions which are only subject to the local tax.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter60/s60.16.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0016", "state": "PA", "rule": "local_rate_lookup", "value": "two localities only: Philadelphia (city = county) 2%, Allegheny County 1%; everywhere else 0%. No machine-readable table; DOR's rates page lists both", "statute_wording": "If you're a vendor trying to determine whether a customer's address is located in either Philadelphia or Allegheny counties, there are public resources available to help.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0017", "state": "PA", "rule": "trade_in_credit", "value": "full, new and used, if the trade is taken at the same time as the sale", "statute_wording": "A deduction from the purchase price shall be permitted for an amount equal to the amount of a trade-in allowed on the purchase, if the trade-in occurs at the same time of the sale.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.44.html", "checked_date": "2026-10-03", "effective_date": "1993-03-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0018", "state": "PA", "rule": "trade_in_cap", "value": "none", "statute_wording": "There shall be deducted from the purchase price the value of any tangible personal property actually taken in trade or exchange in lieu of the whole or any part of the purchase price.", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0019", "state": "PA", "rule": "negative_equity", "value": "not taxed; the full trade allowance is deducted and the payoff shortfall goes into the loan (inference)", "statute_wording": "the amount allowed by reason of tangible personal property actually taken in trade or exchange shall be considered the value of such property", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0020", "state": "PA", "rule": "rebate_manufacturer", "value": "lowers the taxable price when applied at the sale and shown on the invoice/buyer's order; a rebate mailed to the buyer later does not (inference for vehicles)", "statute_wording": "rebates and store or manufacturer's coupons shall establish a new purchase price if both the item and the coupon are described on the invoice or cash register tape.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter33/s33.2.html", "checked_date": "2026-10-03", "effective_date": "1994-01-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0021", "state": "PA", "rule": "discount_dealer", "value": "dealer discounts lower the taxable price", "statute_wording": "Amounts representing on-the-spot cash discounts, employe discounts, volume discounts, store discounts ... shall establish a new purchase price", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter33/s33.2.html", "checked_date": "2026-10-03", "effective_date": "1994-01-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0022", "state": "PA", "rule": "doc_fee_taxable", "value": "no", "statute_wording": "is non-taxable", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dos/department-and-offices/bpoa/vehicle/Annual%20Fee.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-13", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0023", "state": "PA", "rule": "service_contract_taxable", "value": "yes (taxable as part of the vehicle purchase price / as a service agreement)", "statute_wording": "Warranty or ''service'' charges.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.44.html", "checked_date": "2026-10-03", "effective_date": "1993-03-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0024", "state": "PA", "rule": "gap_taxable", "value": "no, if separately stated (inference: GAP treated as an insurance/finance charge)", "statute_wording": "Financing and insurance charges, unless the charges are separately stated as a separate item upon the customer's invoice.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.44.html", "checked_date": "2026-10-03", "effective_date": "1993-03-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0025", "state": "PA", "rule": "addons_taxable", "value": "yes", "statute_wording": "Additional accessories or equipment placed in or upon the vehicle by the dealer even though the charge may be separately stated upon the customer's invoice.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.44.html", "checked_date": "2026-10-03", "effective_date": "1993-03-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0026", "state": "PA", "rule": "destination_taxable", "value": "yes", "statute_wording": "Delivery or freight charges for delivery of a vehicle from a manufacturer or distributor to a dealer whether or not they are separately stated upon the customer's invoice.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.44.html", "checked_date": "2026-10-03", "effective_date": "1993-03-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0027", "state": "PA", "rule": "gov_fees_taxable", "value": "no (inference)", "statute_wording": "Fees payable to the Commonwealth for registration of the motor vehicle and issuance or transfer of registration plates.", "source_url": "https://www.palegis.us/statutes/consolidated/view-statute?txtType=PDF&ttl=12&div=0&chapter=62", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0028", "state": "PA", "rule": "tire_fee", "value": "$1 per new tire for highway use, including the tires on a new vehicle sold (DOR example: 4 tires + spare = $5); not on used tires; excluded from the sales tax base", "statute_wording": "A purchaser buys a new or used automobile with four new tires and one spare tire. A tire fee of $5 is due on the sale of five new tires.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter47/s47.19.html", "checked_date": "2026-10-11", "effective_date": "1998-10-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0029", "state": "PA", "rule": "title_fee", "value": "$72.00", "statute_wording": "Section 1952(a) fee for Pennsylvania Certificates of Title adjusts from $67 to $72", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dmv/documents/business-partners/driver-and-vehicle-services-bulletin/bulletin-25-13.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0030", "state": "PA", "rule": "registration_fee", "value": "$48.00 per year passenger car (two-year $96.00); flat, not by weight or value", "statute_wording": "Section 1912 - The fee for passenger vehicle registrations adjusts from $45 to $48.", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dmv/documents/business-partners/driver-and-vehicle-services-bulletin/bulletin-25-07c-act-89-april-2025.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0031", "state": "PA", "rule": "plate_fee", "value": "$0 extra: a standard plate is included in the registration fee; plate transfer $11 instead (not used)", "statute_wording": "Registration fees include the cost of a standard registration plate for first time issuance.", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/penndot/documents/public/dvspubsforms/bmv/bmv-forms/mv-70s.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0032", "state": "PA", "rule": "lien_fee", "value": "$36.00 per lien", "statute_wording": "Section 1953 fee for recording a lien adjusts from $33 to $36", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dmv/documents/business-partners/driver-and-vehicle-services-bulletin/bulletin-25-13.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0033", "state": "PA", "rule": "county_local_fees", "value": "Philadelphia $5.00 per registration year (Fee for Local Use); due at initial registration and renewal", "statute_wording": "Fee for Local Use – Annual fee for non-exempt vehicles due at the time of initial registration and at the time registration is renewed for each year the registration is valid.", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/penndot/documents/public/dvspubsforms/bmv/bmv-forms/mv-70s.pdf", "checked_date": "2026-10-03", "effective_date": "2016-04-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0034", "state": "PA", "rule": "county_local_fees", "value": "Philadelphia participation", "statute_wording": "Philadelphia County – Effective April 11, 2016", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dmv/documents/business-partners/driver-and-vehicle-services-bulletin/bulletin%2016-2%20special%20edition%20-%20participating%20counties.pdf", "checked_date": "2026-10-03", "effective_date": "2016-04-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0035", "state": "PA", "rule": "inspection_emissions_fee", "value": "$0 at sale; no state fee charged to the buyer. Safety (and Philadelphia-region emissions) inspection is done at private stations, which set their own prices; stations pay PennDOT $12 per annual sticker", "statute_wording": "Newly-purchased vehicles may be driven without a current inspection certificate for ten days after sale or resale or entry into this Commonwealth, whichever occurs later.", "source_url": "https://www.palegis.us/statutes/consolidated/view-statute?txtType=PDF&ttl=75&div=0&chapter=47", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0036", "state": "PA", "rule": "other_point_of_sale_fees", "value": "temporary registration plate $20 (cost to dealer/agent) only if the dealer issues a temp plate; not in the standard deals", "statute_wording": "Temporary Registration Plates (Cost to Dealer or Agent) $20.00", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/penndot/documents/public/dvspubsforms/bmv/bmv-forms/mv-70s.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0037", "state": "PA", "rule": "ev_hybrid_fee", "value": "Road User Charge 2026: EV $250/yr ($500 two-year); plug-in hybrid $63/yr ($126); ordinary hybrids and gasoline cars $0", "statute_wording": "Electric Vehicle (EV) ... 1 Year Registration $250 ... Plug-In Hybrid Vehicle (PHEV) ... $63", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/penndot/documents/public/dvspubsforms/bmv/bmv-forms/mv-70s.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0038", "state": "PA", "rule": "registration_period", "value": "1 year standard; 2-year option for passenger cars (fees x2, local-use fee $5 per year)", "statute_wording": "Passenger $48.00 $96.00", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/penndot/documents/public/dvspubsforms/bmv/bmv-forms/mv-70s.pdf", "checked_date": "2026-10-03", "effective_date": "2025-04-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0039", "state": "PA", "rule": "dealer_registration_service_fee", "value": "dealer may pass through its actual cost of messenger, notary and electronic transaction fees, in addition to the doc fee; amount not set by law (shown as $0 in the deals)", "statute_wording": "The actual cost incurred by the dealer for fees associated with titling and registering the vehicle, including messenger fees, notary fees and electronic transaction fees.", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1983&SessInd=0&ActNum=0084.", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0040", "state": "PA", "rule": "doc_fee_rule", "value": "cap (two tiers: electronic / non-electronic), set by statute and CPI-indexed; the Board publishes the yearly limit", "statute_wording": "a dealer may not charge the purchaser of a vehicle a documentary preparation fee pursuant to 63 P.S. §818.327(c) that exceeds the limits set forth below.", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dos/department-and-offices/bpoa/vehicle/Annual%20Fee.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0041", "state": "PA", "rule": "doc_fee_amount", "value": "$490 electronic / $409 non-electronic (calendar year 2026)", "statute_wording": "Electronic 63 P.S. §818.327(c)(1) 464 477 490 ... Non-Electronic 63 P.S. §818.327(c)(2) 387 398 409", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dos/department-and-offices/bpoa/vehicle/Annual%20Fee.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0042", "state": "PA", "rule": "doc_fee_amount", "value": "statute's printed base amounts (2008-2009)", "statute_wording": "may impose a maximum charge of $100 for calendar year 2008 and a maximum charge of $120 for calendar year 2009.", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1983&SessInd=0&ActNum=0084.", "checked_date": "2026-10-03", "effective_date": "2008-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0043", "state": "PA", "rule": "doc_fee_indexing", "value": "yearly each January by CPI-U, rounded to the dollar; next figure (2027) expected January 2027", "statute_wording": "Beginning in January 2010, and annually thereafter, the licensing cost for documentary preparation shall be adjusted in accordance with the Federal Consumer Price Index for All Urban Consumers (CPI-U)", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1983&SessInd=0&ActNum=0084.", "checked_date": "2026-10-03", "effective_date": "2010-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0044", "state": "PA", "rule": "doc_fee_disclosure", "value": "must be on a sign in the dealership; itemized on the contract; negotiable so the amount may not be pre-printed on the buyer's order; may be left out of advertised prices", "statute_wording": "must be disclosed on a sign in the dealership", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dos/department-and-offices/bpoa/vehicle/Annual%20Fee.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0045", "state": "PA", "rule": "doc_fee_disclosure", "value": "contract must itemize documentary preparation", "statute_wording": "The total contract price, including an itemized list of charges for repairs, services, dealer-installed optional accessories and documentary preparation which are not included in the purchase price.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/037/chapter301/s301.4.html", "checked_date": "2026-10-03", "effective_date": "2024-08-19", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0046", "state": "PA", "rule": "doc_fee_cash_credit_same", "value": "no rule found; the Board calls the fee negotiable", "statute_wording": "is a negotiable item", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dos/department-and-offices/bpoa/vehicle/Annual%20Fee.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0047", "state": "PA", "rule": "private_party_tax", "value": "6% state + 2% Philadelphia (buyer's address), paid by the buyer when titling at an agent/PennDOT", "statute_wording": "This shall include the isolated sale or use of a vehicle required to be licensed or registered under either Federal or State law.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.42.html", "checked_date": "2026-10-03", "effective_date": "1972-09-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0048", "state": "PA", "rule": "private_party_value_basis", "value": "the stated price, but DOR reviews prices 'substantially lower than fair market value' and bills tax on fair market value if the buyer can't document the price", "statute_wording": "If the buyer is unable to provide sufficient verification for the lower purchase price, the buyer is assessed sales tax based on the fair market value.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/use-tax/motor-vehicle-understated-value-program", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0049", "state": "PA", "rule": "out_of_state_credit", "value": "credit for sales/use tax paid to another state, only if that state gives PA similar credit (reciprocity)", "statute_wording": "no such credit shall be granted unless such other state grants substantially similar tax relief by reason of the payment of tax under this article", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "2013-07-09", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0050", "state": "PA", "rule": "buying_out_of_state", "value": "PA resident buying elsewhere pays PA 6% (+2% if in Philadelphia) use tax at PennDOT titling, less reciprocal credit; non-resident buying in PA is exempt if registered in another state within 20 days", "statute_wording": "sold to a nonresident of Pennsylvania to be used outside of Pennsylvania and which are registered in a state other than Pennsylvania within twenty days after delivery to the vendee.", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0051", "state": "PA", "rule": "new_resident", "value": "no PA tax on a vehicle bought 6 months or more before moving in; bought within 6 months: taxed on the original price with credit for another state's tax if reciprocal; title + registration fees still due", "statute_wording": "is not required to pay tax on the value of property originally purchased outside this Commonwealth and brought into this Commonwealth for the purpose of establishing a permanent residency or business if the property was purchased 6 months or more prior", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter33/s33.2.html", "checked_date": "2026-10-03", "effective_date": "1994-01-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0052", "state": "PA", "rule": "max_finance_rate", "value": "new car 18%; used car of a model year within two years of the sale year 18%; older used 21% (simple interest per year)", "statute_wording": "a finance charge for a new motor vehicle may not exceed the equivalent of 18% simple interest per year on the unpaid balance.", "source_url": "https://www.palegis.us/statutes/consolidated/view-statute?txtType=PDF&ttl=12&div=0&chapter=62", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0053", "state": "PA", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "An installment seller may compute a finance charge authorized by this section by any method, if the charge does not exceed the applicable maximum percentage under subsections (d) and (e).", "source_url": "https://www.palegis.us/statutes/consolidated/view-statute?txtType=PDF&ttl=12&div=0&chapter=62", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0054", "state": "PA", "rule": "used_vehicle_rule", "value": "same tax rules as new (price less trade, no book-value floor at a dealer); different finance-rate ceiling by model-year age", "statute_wording": "The tax is computed upon the full amount of the purchase price of a vehicle less the trade-in deduction.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.44.html", "checked_date": "2026-10-03", "effective_date": "1993-03-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0055", "state": "PA", "rule": "recent_change", "value": "Act 21 of 2026 (enacted 2026-07-12): local sales tax situs now follows the state rule (point of destination) for Philadelphia and Allegheny; DOR enforcement from 2026-10-01. For vehicles the tax already followed the buyer's address, so no change for the standard deals (inference)", "statute_wording": "a sale at retail shall be deemed consummated at the same location that the sale is deemed to be consummated for purposes of Article II of the Tax Reform Code of 1971", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=2026&SessInd=0&ActNum=0021.", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0056", "state": "PA", "rule": "recent_change", "value": "DOR: Philadelphia 2% and Allegheny 1% now collected on sales delivered to customers in those counties; enforcement starts 2026-10-01", "statute_wording": "the department will not begin enforcing these new rules until October 1, 2026.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0057", "state": "PA", "rule": "recent_change", "value": "PennDOT CPI fee increases: title $67 -> $72 and lien $33 -> $36 (2025-07-01); passenger registration $45 -> $48 (2025-04-16); temp plate $19 -> $20; plate transfer $10 -> $11", "statute_wording": "Based on the 2025 CPI, effective July 1, 2025, the act amends the following sections of the Vehicle Code", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dmv/documents/business-partners/driver-and-vehicle-services-bulletin/bulletin-25-13.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0058", "state": "PA", "rule": "recent_change", "value": "Doc fee cap rose $477 -> $490 electronic, $398 -> $409 non-electronic on 2026-01-01", "statute_wording": "Calendar Year 2025 Calendar Year 2026", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dos/department-and-offices/bpoa/vehicle/Annual%20Fee.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0059", "state": "PA", "rule": "recent_change", "value": "EV road user charge began 2025 ($200 EV / $50 PHEV) and rose to $250 / $63 for 2026", "statute_wording": "2026 ROAD USER CHARGE FEES", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/penndot/documents/public/dvspubsforms/bmv/bmv-forms/mv-70s.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0060", "state": "PA", "rule": "upcoming_change", "value": "Doc fee cap re-indexed January 2027 (CPI-U); expect roughly +$10 to +$15", "statute_wording": "annually thereafter", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1983&SessInd=0&ActNum=0084.", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0061", "state": "PA", "rule": "upcoming_change", "value": "Next Act 89 CPI fee adjustment: CPI period Feb 2025-Jan 2027, applied July 1, 2027 (title, lien, plates); passenger registration has moved in April of odd years (2025-04-16)", "statute_wording": "for the period beginning February 1, 2015, and ending January 31, 2017, and for each succeeding 24-month period", "source_url": "https://www.palegis.us/statutes/consolidated/view-statute?txtType=PDF&ttl=75&div=0&chapter=19", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0062", "state": "PA", "rule": "upcoming_change", "value": "EV/PHEV road user charge indexed to CPI each January 1 from 2027", "statute_wording": "Starting January 1, 2027", "source_url": "https://www.pa.gov/agencies/dmv/vehicle-services/road-user-charge", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0063", "state": "PA", "rule": "late_tax_penalty", "value": "tax not paid = no title; DOR bills penalty and interest from the purchase date on understated private-sale prices", "statute_wording": "Failure to provide the requested documentation will result in the assessment of additional sales tax based on the vehicle's fair market value, plus penalty fees and interest from the date of the purchase.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/use-tax/motor-vehicle-understated-value-program", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0064", "state": "PA", "rule": "tax_due_date", "value": "at title application (dealer files it for dealer sales)", "statute_wording": "the applicable tax shall be paid as a prerequisite to the obtaining of a Certificate of Title.", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.43.html", "checked_date": "2026-10-03", "effective_date": "1972-09-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0065", "state": "PA", "rule": "doc_fee_indexing", "value": "history: Board limits were $135 electronic / $114 non-electronic for 2016", "statute_wording": "Electronic 63 P. S. § 818.27a(c)(1) $133 $134 $135", "source_url": "https://www.pabulletin.com/secure/data/vol46/46-10/402.html", "checked_date": "2026-10-03", "effective_date": "2016-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0066", "state": "PA", "rule": "doc_fee_amount", "value": "Board page links the yearly notice", "statute_wording": "Document Preparation Fees (PDF)", "source_url": "https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/vehicle-manufacturers-dealers-salespersons", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0067", "state": "PA", "rule": "lease_tax", "value": "leases: 6% sales tax + 3% PTA lease tax on each payment; Philadelphia 2% by lessee address (not used in the calculator's purchase deals)", "statute_wording": "There is hereby imposed on each lease of a motor vehicle subject to tax under Article II an additional tax of three per cent of the total lease price charged.", "source_url": "https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=1971&SessInd=0&ActNum=0002.", "checked_date": "2026-10-03", "effective_date": "1994-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0068", "state": "PA", "rule": "contradiction", "value": "61 Pa. Code 60.16(a)(15) still lists Philadelphia's rate as 1% (1991); DOR's rates page, TRC 201-B and PennDOT Bulletin 09-10 give 2%. Use 2%.", "statute_wording": "Philadelphia October 1, 1991 1%", "source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter60/s60.16.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "PA-0069", "state": "PA", "rule": "contradiction", "value": "PennDOT Bulletin 09-10 described Philadelphia's 2% as temporary (2009-10-08 to 2014-06-30); Act 52 of 2013 made the second 1% a standing option under TRC 201-B and DOR shows 2% today", "statute_wording": "this tax rate change is effective from Oct. 8, 2009 to June 30, 2014.", "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/dmv/documents/business-partners/driver-and-vehicle-services-bulletin/bulletin%2009-10.pdf", "checked_date": "2026-10-03", "effective_date": "2009-10-08", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "PA-0070", "state": "PA", "rule": "doc_fee_complaint", "value": "State Board of Vehicle Manufacturers, Dealers, and Salespersons; P.O. Box 2649, Harrisburg, PA 17105-2649", "statute_wording": "a dealer may not charge the purchaser of a vehicle a documentary preparation fee pursuant to 63 P.S. §818.327(c) that exceeds the limits", "source_url": "https://pa.gov/en/agencies/dos/department-and-offices/bpoa/boards-commissions/vehicle-manufacturers-dealers-salespersons.html", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0001", "state": "RI", "rule": "tax_local_name", "value": "Sales and use tax on motor vehicles (paid at the DMV)", "statute_wording": "Sales tax must be paid at the DMV at the time of registration and/or titling of your vehicle.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0002", "state": "RI", "rule": "tax_type", "value": "one-time state sales tax (dealer) or use tax (private / out of state), paid at titling and registration", "statute_wording": "An excise tax is imposed on the storage, use, or other consumption in this state of a motor vehicle, a boat, an airplane, or a trailer purchased from other than a licensed motor vehicle dealer", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-20.htm", "checked_date": "2026-10-03", "effective_date": "1990-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0003", "state": "RI", "rule": "tax_collected_by", "value": "buyer, paid to the DMV (or Division of Taxation) at registration; the dealer may not add it to the price", "statute_wording": "the sales or use tax on any motor vehicle and/or recreational vehicle requiring registration by the administrator of the division of motor vehicles shall not be added by the retailer to the sale price or charge but shall be paid directly by the purchaser", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-21.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0004", "state": "RI", "rule": "tax_collected_by", "value": "in practice the dealer usually submits the registration packet and the tax with it (buyer's money), by drop-off or mail at the Cranston DMV", "statute_wording": "RI Sales Tax owed: 7% on the Taxable Sales Price (the vehicle price, any added accessories/options, document/administrative/conveyance fees and title prep fee).", "source_url": "https://dmv.ri.gov/registrations-plates-titles/registration/dealer-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0005", "state": "RI", "rule": "tax_due_date", "value": "by the 20th of the month after the purchase month, or at registration if sooner", "statute_wording": "must be paid prior to registering the vehicle or by the twentieth (20 th ) day of the month following the month during which such purchase was made, whichever date comes first.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-28", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0006", "state": "RI", "rule": "late_tax_penalty", "value": "interest and penalty after the due date (amounts not published on the DMV page)", "statute_wording": "If sales tax is not paid by the 20th of the month following the month in which the sale took place, you may incur additional cost because of interest and penalty charges added to your base sales tax bill.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0007", "state": "RI", "rule": "state_rate", "value": "7%", "statute_wording": "provided, further, that for the period commencing July 1, 1990, the tax rate is seven percent (7%).", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-18.htm", "checked_date": "2026-10-03", "effective_date": "1990-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0008", "state": "RI", "rule": "state_rate", "value": "7% (use tax, private and out-of-state purchases)", "statute_wording": "The use tax imposed under this section for the period commencing July 1, 1990, is at the rate of seven percent (7%).", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-20.htm", "checked_date": "2026-10-03", "effective_date": "1990-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0009", "state": "RI", "rule": "taxable_base", "value": "price incl. destination, accessories, doc fee and title prep fee; minus trade-in allowance and manufacturer rebate", "statute_wording": "RI Sales Tax owed: 7% on the Taxable Sales Price (the vehicle price, any added accessories/options, document/administrative/conveyance fees and title prep fee).", "source_url": "https://dmv.ri.gov/registrations-plates-titles/registration/dealer-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0010", "state": "RI", "rule": "taxable_base", "value": "statutory definition of sales price", "statute_wording": "“Sales price” applies to the measure subject to sales tax and means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-12.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0011", "state": "RI", "rule": "min_max_tax", "value": "none", "statute_wording": "where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-19.htm", "checked_date": "2026-10-03", "effective_date": "1990-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0012", "state": "RI", "rule": "tax_rounding", "value": "cent, half-up (inference)", "statute_wording": "where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-19.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0013", "state": "RI", "rule": "local_tax", "value": "none", "statute_wording": "New or used vehicles, sales tax is 7% of the purchase price, minus trade-in and other allowances.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0014", "state": "RI", "rule": "local_tax_basis", "value": "n/a (no local tax)", "statute_wording": "", "source_url": "https://dmv.ri.gov/registrations-plates-titles/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0015", "state": "RI", "rule": "local_tax_cap", "value": "n/a (no local tax)", "statute_wording": "", "source_url": "https://dmv.ri.gov/registrations-plates-titles/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0016", "state": "RI", "rule": "local_rate_lookup", "value": "n/a: one statewide rate of 7%", "statute_wording": "", "source_url": "https://tax.ri.gov/tax-sections/sales-excise-taxes/sales-use-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0017", "state": "RI", "rule": "trade_in_credit", "value": "full, when a private passenger automobile (also motorcycle, motor home) is traded to the selling dealer toward another one", "statute_wording": "so much of the purchase price paid for a new or used automobile as is allocated for a trade-in allowance on the automobile of the buyer given in trade to the seller", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-30.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0018", "state": "RI", "rule": "trade_in_credit", "value": "trade-in deducted from the dealer sale price; a separate sale to a third party is not a trade", "statute_wording": "The trade in allowance is deducted from the sales price in determining the amount of the sale subject to tax.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-28", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0019", "state": "RI", "rule": "trade_in_cap", "value": "none", "statute_wording": "New or used vehicles, sales tax is 7% of the purchase price, minus trade-in and other allowances.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0020", "state": "RI", "rule": "negative_equity", "value": "not taxed and does not reduce the credit: the full allowance comes off, the payoff added to the loan is not part of the price (inference)", "statute_wording": "the amount of the trade in allowance of a private passenger automobile when given in trade toward the purchase of a new or used private passenger automobile is excluded from the measure of the use tax.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-28", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0021", "state": "RI", "rule": "rebate_manufacturer", "value": "lowers the tax (excluded from sales price)", "statute_wording": "Manufacturer rebates allowed on the sale of motor vehicles.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-12.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0022", "state": "RI", "rule": "rebate_manufacturer", "value": "regulation example: trade-in and rebate both deducted", "statute_wording": "Both the trade in allowance and the amount the manufacturer’s rebate are deducted from the sales price in determining the amount of the sale subject to tax.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-28", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0023", "state": "RI", "rule": "discount_dealer", "value": "lowers the tax", "statute_wording": "Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a seller and taken by a purchaser on a sale", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-12.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0024", "state": "RI", "rule": "doc_fee_taxable", "value": "yes (doc fee and title preparation fee)", "statute_wording": "The title and documentary fee(s) shall be included in the taxable measure regardless of whether the motor vehicle has been sold or leased.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-28", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0025", "state": "RI", "rule": "service_contract_taxable", "value": "no, if optional and separately stated", "statute_wording": "The charge for the optional service, maintenance or extended warranty contract is not subject to tax when such charge is separately stated by the retailer to the purchaser.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-2", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0026", "state": "RI", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-7.3.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0027", "state": "RI", "rule": "addons_taxable", "value": "yes (dealer-installed accessories and options)", "statute_wording": "RI Sales Tax owed: 7% on the Taxable Sales Price (the vehicle price, any added accessories/options, document/administrative/conveyance fees and title prep fee).", "source_url": "https://dmv.ri.gov/registrations-plates-titles/registration/dealer-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0028", "state": "RI", "rule": "destination_taxable", "value": "yes", "statute_wording": "Delivery charges, as defined in § 44-18-7.1(i);", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-12.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0029", "state": "RI", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale or similar document given to the purchaser.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-12.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0030", "state": "RI", "rule": "finance_charge_taxable", "value": "no, if separately stated", "statute_wording": "Interest, financing, and carrying charges from credit extended on the sale of personal property or services, if the amount is separately stated on the invoice, bill of sale or similar document given to the purchaser;", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-12.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0031", "state": "RI", "rule": "title_fee", "value": "$50.00 (statute)", "statute_wording": "shall issue, upon payment of a fee of fifty dollars ($50.00), a certificate of title of the vehicle.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-3.1/31-3.1-6.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0032", "state": "RI", "rule": "title_fee", "value": "$53.50 on the DMV fee table (the $50 plus the $3.50 technology surcharge)", "statute_wording": "All fees listed below include $3.50 technology surcharge.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/registration/registration-title-fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0033", "state": "RI", "rule": "technology_surcharge", "value": "$3.50 per DMV transaction", "statute_wording": "The dealership can provide a premade check with the fees that stay the same regardless of customer", "source_url": "https://dmv.ri.gov/registrations-plates-titles/registration/dealer-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0034", "state": "RI", "rule": "registration_fee", "value": "$40.00 per year for an automobile over 4,000 lb and up to 5,000 lb gross weight", "statute_wording": "More than four thousand pounds (4,000 lbs.), but not more than five thousand pounds (5,000 lbs.): forty dollars ($40.00);", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-6/31-6-1_31-6-1.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0035", "state": "RI", "rule": "registration_fee", "value": "$30.00 per year for an automobile up to 4,000 lb gross weight", "statute_wording": "For the registration of every automobile, when equipped with pneumatic tires, the gross weight of which is not more than four thousand pounds (4,000 lbs.): thirty dollars ($30.00).", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-6/31-6-1_31-6-1.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0036", "state": "RI", "rule": "gross_weight_basis", "value": "passenger car: curb weight + 150 lb x adult seats (statute); DMV asks for the door-sticker GVWR", "statute_wording": "In the case of passenger motor vehicles, the gross weight shall be the weight of the vehicle plus the sum of the adult seating capacity multiplied by one hundred fifty pounds (150 lbs.).", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-6/31-6-2.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0037", "state": "RI", "rule": "highway_maintenance_surcharge", "value": "$40.00 per two-year passenger registration ($20 a year), from 2026-01-01; was $30", "statute_wording": "forty dollars ($40.00) from January 1, 2026, and each year thereafter.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE39/39-18.1/39-18.1-4.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0038", "state": "RI", "rule": "registration_period", "value": "two years for a passenger car; a new registration is prorated to the owner's staggered expiry", "statute_wording": "Passenger Renewal (2 years)", "source_url": "https://dmv.ri.gov/registrations-plates-titles/registration/registration-title-fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0039", "state": "RI", "rule": "registration_period", "value": "new registrations are prorated by gross weight, the first letter of the owner's last name and plate type", "statute_wording": "since our fees are prorated and calculated at time of processing by the gross vehicle weight of the vehicle, the first letter of the customer’s last name (business or individual) and/or plate type.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/registration/dealer-registrations", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0040", "state": "RI", "rule": "registration_proration", "value": "by quarter of the registration year", "statute_wording": "the fee for registration shall be three-fourths (¾), two-fourths (2/4), or one-fourth (¼) respectively of the fee required for a full year.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-6/31-6-5.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0041", "state": "RI", "rule": "plate_fee", "value": "$8.00 for original issue of a standard plate", "statute_wording": "For the initial issuance and each reissuance of fully reflective plates, as required by §§ 31-3-10, 31-3-32, and 31-3-33, an additional eight dollars ($8.00)", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-6/31-6-1_31-6-1.htm", "checked_date": "2026-10-03", "effective_date": "2022-06-27", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0042", "state": "RI", "rule": "lien_fee", "value": "$50.00 security lien statement when the car is financed (inference; see notes)", "statute_wording": "A security interest may also be perfected by the execution of a security lien statement and the required fee of fifty dollars ($50.00) and registration card.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-3.1/31-3.1-19.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0043", "state": "RI", "rule": "lien_fee", "value": "dealer-sale title applications must include a security lien statement", "statute_wording": "The buyer shall also complete a security lien statement as provided in § 31-3.1-19.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-3.1/31-3.1-4_31-3.1-4.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0044", "state": "RI", "rule": "inspection_emissions_fee", "value": "$55.00 every two years; a new car is exempt for 2 years or 24,000 miles", "statute_wording": "New vehicles are exempt from inspection for 2 years from the date of purchase or until the vehicle accumulates 24,000 miles, whichever occurs first.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/safety-emissions-inspections/vehicle-inspection-requirements", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0045", "state": "RI", "rule": "inspection_emissions_fee", "value": "$55.00 set by regulation", "statute_wording": "Operators shall be charged an inspection fee of $55.00 dollars per motor vehicle at the time of inspection", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-15-1", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0046", "state": "RI", "rule": "inspection_emissions_fee", "value": "used car from a RI dealer: dealer must inspect before sale (cost inside the price); other newly registered used cars: inspect within 5 days unless the RI sticker is valid", "statute_wording": "All newly registered vehicles (except new vehicles) must have a valid Rhode Island inspection certificate (sticker) or pass a Safety and Emissions inspection within 5 days of registration.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/safety-emissions-inspections/vehicle-inspection-requirements", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0047", "state": "RI", "rule": "used_vehicle_rule", "value": "RI dealer must sell a used car with a new inspection sticker", "statute_wording": "No dealer of used vehicles, as defined by § 31-1-19(b), shall sell at retail a used motor vehicle unless a new inspection of the vehicle conforming to the standards set pursuant to this chapter and chapter 47.1 of this title has been conducted", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-38/31-38-1.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0048", "state": "RI", "rule": "other_point_of_sale_fees", "value": "VIN check $10 for a vehicle titled or registered in another state (police or a new-car dealer)", "statute_wording": "An inspection and certification fee of ten dollars ($10.00) shall be assessed against the applicant by the city or town whose police conduct the inspection or by the licensed Rhode Island new motor vehicle dealer who conducts the inspection", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-3.1/31-3.1-4_31-3.1-4.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0049", "state": "RI", "rule": "county_local_fees", "value": "none: the city and town motor vehicle excise was repealed", "statute_wording": "The motor vehicle and trailer excise tax established by § 44-34-1 [repealed] shall be repealed effective July 1, 2022. For fiscal year 2023 and thereafter, no tax shall be levied.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-34.1/44-34.1-5.htm", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0050", "state": "RI", "rule": "motor_vehicle_excise", "value": "repealed: $0 for every city and town (East Providence one year later)", "statute_wording": "The motor vehicle and trailer excise tax established by § 44-34-1 [repealed] shall be repealed effective July 1, 2023.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-34.1/44-34.1-5.htm", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0051", "state": "RI", "rule": "ev_hybrid_fee", "value": "$200 a year battery-electric, $100 plug-in hybrid, $50 hybrid, on top of the weight fee, from 2026-01-01", "statute_wording": "A fee of two hundred dollars ($200) for each battery electric vehicle;", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-6/31-6-1_31-6-1.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0052", "state": "RI", "rule": "dealer_registration_service_fee", "value": "optional \"Title Preparation Fee\" up to $20 (regulation), separately itemized; taxable", "statute_wording": "Said fee shall be separately itemized on the bill of sale, shall be designated as \"Title Preparation Fee\" and shall not exceed twenty dollars ($20.00).", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-20-1", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0053", "state": "RI", "rule": "dealer_registration_service_fee", "value": "statute: no one may charge more than $10 for obtaining a certificate of title", "statute_wording": "No person, partnership, or corporation shall charge a fee in excess of ten dollars ($10.00) for obtaining a certificate of title for a motor vehicle.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-3.1/31-3.1-4_31-3.1-4.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0054", "state": "RI", "rule": "doc_fee_rule", "value": "cap: $400, and only on transactions over $10,000", "statute_wording": "A motor vehicle dealer licensed by the Department may impose a fee on vehicle transactions in excess of ten thousand dollars ($10,000.00) for the preparation of various paperwork associated with the sale, financing, leasing, insurance, liens, warranties", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-20-1", "checked_date": "2026-10-03", "effective_date": "2020-01-19", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0055", "state": "RI", "rule": "doc_fee_amount", "value": "$400.00", "statute_wording": "The fee may not exceed four hundred dollars ($400.00).", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-20-1", "checked_date": "2026-10-03", "effective_date": "2020-01-19", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0056", "state": "RI", "rule": "doc_fee_under_10000", "value": "no doc fee at all on a sale under $10,000", "statute_wording": "or who charges any documentary preparation fee in connection with the sale of a motor vehicle for less than ten thousand dollars ($10,000.00) shall be subject to the imposition of a fine", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-20-1", "checked_date": "2026-10-03", "effective_date": "2020-01-19", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0057", "state": "RI", "rule": "doc_fee_indexing", "value": "none (fixed dollar amount; changed only by amending the rule)", "statute_wording": "The fee may not exceed two hundred dollars ($200.00).", "source_url": "https://rules.sos.ri.gov/Regulations/part/280-30-20-1?reg_id=10622", "checked_date": "2026-10-03", "effective_date": "2019-01-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0058", "state": "RI", "rule": "doc_fee_disclosure", "value": "must be separately stated on the invoice", "statute_wording": "Any motor vehicle dealer that charges a title preparation fee, in accordance with § 28.6(B)(2)(a) of this Part, or the documentary preparation fee, in accordance with § 28.6(B)(2)(b) of this Part, shall separately state the fee(s) on the invoice.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-28", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0059", "state": "RI", "rule": "doc_fee_advertising", "value": "advertised price must be the \"full delivered price\"", "statute_wording": "No dealer shall advertise the price of motor vehicles unless such price is the full delivered price.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-20-1", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0060", "state": "RI", "rule": "doc_fee_cash_credit_same", "value": "not addressed; the cap applies to every vehicle transaction (sale, financing or lease)", "statute_wording": "for the preparation of various paperwork associated with the sale, financing, leasing, insurance, liens, warranties, federal and state disclosures and other procedures associated with the sale, leasing and financing of vehicles obtained or provided by the dealership.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-20-1", "checked_date": "2026-10-03", "effective_date": "2020-01-19", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0061", "state": "RI", "rule": "private_party_tax", "value": "7% use tax, paid at the DMV before registration", "statute_wording": "An excise tax is imposed on the storage, use, or other consumption in this state of a motor vehicle, a boat, an airplane, or a trailer purchased from other than a licensed motor vehicle dealer", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-20.htm", "checked_date": "2026-10-03", "effective_date": "1990-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0062", "state": "RI", "rule": "private_party_value_basis", "value": "greater of the sale price or NADA Clean Retail, for vehicles 7 years old or less; 8 to 29 years: the sale price (unless on the collector list)", "statute_wording": "Vehicle 7 years old or less, sales tax is 7% of NADA Clean Retail book value or sale price, whichever is greater.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0063", "state": "RI", "rule": "private_party_value_basis", "value": "statute: tax on a used vehicle is never less than 7% of the guide retail value", "statute_wording": "In no case is the tax imposed under the provisions of subsections (a) and (b) of this section on the storage, use, or other consumption in this state of a used motor vehicle less than the product obtained by multiplying the amount of the retail dollar value", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-20.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0064", "state": "RI", "rule": "private_party_trade_in", "value": "a trade given to a private seller also comes off (inference from the regulation cross-reference)", "statute_wording": "For exception on motor vehicles refer to § 28.7 of this Subchapter, Motor Vehicles Trade-In Allowance.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-37", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0065", "state": "RI", "rule": "out_of_state_credit", "value": "credit for sales or use tax paid to another state, up to the RI amount; buyer pays the difference", "statute_wording": "the purchaser pays to the tax administrator an amount sufficient to make the tax paid in the other taxing jurisdiction and in this state equal to the amount imposed by this chapter.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-30A.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0066", "state": "RI", "rule": "buying_out_of_state", "value": "RI resident buying from an out-of-state dealer pays RI use tax at the DMV (form T-334-1), less credit for tax paid there; inspection within 5 business days", "statute_wording": "the purchaser must make payment of the tax to the Tax Administrator or his/her agent as a condition precedent to obtaining a registration for the motor vehicle.", "source_url": "https://rules.sos.ri.gov/regulations/part/280-20-70-28", "checked_date": "2026-10-03", "effective_date": "2022-01-04", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0067", "state": "RI", "rule": "nonresident_buying_in_ri", "value": "RI dealer sale to a nonresident: exempt, unless the home state taxes RI residents' purchases; then the dealer collects at the home-state rate, max 7%", "statute_wording": "In that event, the bona fide nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate that would be imposed in his or her state of residence not to exceed the rate that would have been imposed under § 44-18-20.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-30.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0068", "state": "RI", "rule": "new_resident", "value": "no tax on a car bought and used while living elsewhere; title and register within 30 days; inspect within 5 days", "statute_wording": "Property purchased by the user while a nonresident of this state, used outside of this state while a nonresident, and thereafter brought into the state by him or her for his or her own use.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-36.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0069", "state": "RI", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE6/6-26/6-26-2.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0070", "state": "RI", "rule": "max_finance_rate", "value": "21% a year, or prime + 9 points if greater (general usury cap)", "statute_wording": "at a rate that shall exceed the greater of twenty-one percent (21%) per annum or the alternate rate specified in subsection (b) of this section", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE6/6-26/6-26-2.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0071", "state": "RI", "rule": "recent_change", "value": "highway maintenance (DOT) surcharge rose from $30 to $40 per two-year registration", "statute_wording": "forty dollars ($40.00) from January 1, 2026, and each year thereafter.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE39/39-18.1/39-18.1-4.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0072", "state": "RI", "rule": "recent_change", "value": "new EV / plug-in hybrid / hybrid registration fees ($200 / $100 / $50 a year)", "statute_wording": "A fee of one hundred dollars ($100) for each plug-in hybrid electric vehicle; and", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-6/31-6-1_31-6-1.htm", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0073", "state": "RI", "rule": "recent_change", "value": "electronic lien and title mandatory for lenders recording five or more liens a year", "statute_wording": "Financial institutions and credit unions recording five or more security interests annually in Rhode Island must complete enrollment with an approved ELT Service Provider or pre-enroll for the Rhode Island Lender Portal before October 1, 2026", "source_url": "https://dmv.ri.gov/registrations-plates-titles/electronic-lien-and-title", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0074", "state": "RI", "rule": "recent_change", "value": "all vehicles now get a title regardless of model year; every out-of-state used car needs a police VIN check", "statute_wording": "ALL USED VEHICLES, regardless of model year will now be issued a Rhode Island Certificate of Title upon payment of Sales Tax and/or Registration.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/titles", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0075", "state": "RI", "rule": "recent_change", "value": "doc fee cap raised from $200 to $400 and threshold from $7,500 to $10,000", "statute_wording": "The fee may not exceed four hundred dollars ($400.00).", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-20-1", "checked_date": "2026-10-03", "effective_date": "2020-01-19", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0076", "state": "RI", "rule": "recent_change", "value": "municipal motor vehicle excise repealed", "statute_wording": "For fiscal year 2023 and thereafter, no tax shall be levied.", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-34.1/44-34.1-5.htm", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0077", "state": "RI", "rule": "upcoming_change", "value": "none scheduled found", "statute_wording": "", "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE31/31-6/31-6-1_31-6-1.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "RI-0078", "state": "RI", "rule": "gift_exemption", "value": "documented gifts are not taxed (family: letter; others: notarized letter plus affidavit SU 87-65)", "statute_wording": "No sales tax on the vehicle unless outstanding taxes are due. A signed and notarized letter of gift and gift affidavit is required to exempt you from the sales tax.", "source_url": "https://dmv.ri.gov/registrations-plates-titles/sales-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0079", "state": "RI", "rule": "doc_fee_complaint", "value": "Rhode Island Division of Motor Vehicles, Dealers’ License and Regulations Office; 600 New London Avenue, Cranston, RI 02920-3024", "statute_wording": "shall be subject to the imposition of a fine and/or the suspension or revocation of their license.", "source_url": "https://dmv.ri.gov/sites/g/files/xkgbur556/files/documents/forms/business/DLR005_Consumer_Complaint_Form.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "RI-0080", "state": "RI", "rule": "doc_fee_optional", "value": "silent: the rule permits the fee (up to $400, only on transactions over $10,000) and requires it be separately stated; nothing on whether the buyer may decline it", "statute_wording": "A motor vehicle dealer licensed by the Department may impose a fee on vehicle transactions in excess of ten thousand dollars ($10,000.00)", "source_url": "https://rules.sos.ri.gov/regulations/part/280-30-20-1", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0001", "state": "SC", "rule": "tax_local_name", "value": "Infrastructure Maintenance Fee (IMF)", "statute_wording": "the owner or lessee of each vehicle ... must pay an infrastructure maintenance fee upon first titling or registering the vehicle or other item.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0002", "state": "SC", "rule": "tax_type", "value": "one_time_fee_at_titling_instead_of_sales_tax", "statute_wording": "Sales that are subject to the new infrastructure maintenance fee are exempt from state and local sales and use taxes (Code Section 12-36-2120(83)).", "source_url": "https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR18-1.pdf", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0003", "state": "SC", "rule": "tax_type", "value": "statutory exemption", "statute_wording": "(83) any item subject to the fee set forth in Section 56-3-627;", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0004", "state": "SC", "rule": "tax_collected_by", "value": "dealer collects and remits to SCDMV; otherwise buyer pays SCDMV at titling", "statute_wording": "If the dealer holds a South Carolina retail license or offers to license, title, or register the item, then the dealer must collect the fee and remit it to the Department of Motor Vehicles.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2021-05-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0005", "state": "SC", "rule": "state_rate", "value": "5%, not to exceed $500 (dealer sale)", "statute_wording": "then the fee equals five percent, not to exceed five hundred dollars, of the gross proceeds of sales, or sales price, as those terms are defined in Chapter 36, Title 12.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0006", "state": "SC", "rule": "state_rate", "value": "5% up to $500 (SCDMV statement)", "statute_wording": "Infrastructure Maintenance Fee (IMF) 5% of the purchase price, but no more than $500", "source_url": "https://dmv.sc.gov/Fees", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0007", "state": "SC", "rule": "min_max_tax", "value": "max $500; no minimum", "statute_wording": "not to exceed five hundred dollars", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0008", "state": "SC", "rule": "taxable_base", "value": "gross proceeds of sales: price incl. destination, dealer charges that are part of the sale; minus trade-in allowance", "statute_wording": "Gross proceeds of sales, or any similar term, means the value proceeding or accruing from the sale, lease, or rental of tangible personal property.", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0009", "state": "SC", "rule": "taxable_base", "value": "gross proceeds explained by SCDOR", "statute_wording": "The term \"gross proceeds of sales\" is defined in the same manner as in Code Section 12-36-90 of the sales and use tax law.", "source_url": "https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR18-1.pdf", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0010", "state": "SC", "rule": "local_tax", "value": "none on vehicles subject to the IMF", "statute_wording": "The sale or purchase of a vehicle that is subject to the infrastructure maintenance fee is exempt from state and local sales and use taxes.", "source_url": "https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR18-1.pdf", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0011", "state": "SC", "rule": "local_tax", "value": "none (SCDOR 2025 restatement)", "statute_wording": "Sales subject to the IMF are exempt from the state and local sales and use taxes.", "source_url": "https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/IL25-5.pdf", "checked_date": "2026-10-03", "effective_date": "2023-04-26", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0012", "state": "SC", "rule": "local_tax_basis", "value": "n/a", "statute_wording": "Local taxes administered and collected by the Department on behalf of local jurisdictions do not apply to the sale or lease of tangible personal property subject to a maximum tax.", "source_url": "https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR18-1.pdf", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0013", "state": "SC", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "not to exceed five hundred dollars", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0014", "state": "SC", "rule": "local_rate_lookup", "value": "none needed for the IMF; vehicle property tax uses the county auditor millage card", "statute_wording": "2025 MILLAGE LEVY ... City of Charleston (TD 34,35,36,52,63,71,72,99) ... 298.1", "source_url": "https://www.charlestoncounty.gov/departments/auditor//files/archived/2025-millage-card.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0015", "state": "SC", "rule": "trade_in_credit", "value": "full", "statute_wording": "(c) the value allowed for secondhand property transferred to the vendor as a trade-in;", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0016", "state": "SC", "rule": "trade_in_cap", "value": "none", "statute_wording": "\"Fair market value\" means the total purchase price less any trade-in, or the valuation shown in a national publication of used values adopted by the department, less any trade-in.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0017", "state": "SC", "rule": "negative_equity", "value": "not in the IMF base (inference)", "statute_wording": "the value allowed for secondhand property transferred to the vendor as a trade-in", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0018", "state": "SC", "rule": "rebate_manufacturer", "value": "does not reduce the base", "statute_wording": "Finally, a rebate paid by a third party (i.e., the manufacturer) to the retail customer does not affect \"gross proceeds\" (the basis for the sales tax) or \"sales price\" (the basis for the use tax).", "source_url": "https://dor.sc.gov/resources-site/lawandpolicy/Documents/Chapter%206%20-%20Gross%20Proceeds.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0019", "state": "SC", "rule": "discount_dealer", "value": "dealer (cash) discount lowers the base", "statute_wording": "(a) a cash discount allowed and taken on sales;", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0020", "state": "SC", "rule": "doc_fee_taxable", "value": "yes (inferred)", "statute_wording": "the proceeds from the sale of tangible personal property without any deduction for: ... (ii) the cost of materials, labor, or service; ... (vii) any other expenses;", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0021", "state": "SC", "rule": "service_contract_taxable", "value": "no", "statute_wording": "(53) motor vehicle extended service contracts and motor vehicle extended warranty contracts;", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0022", "state": "SC", "rule": "gap_taxable", "value": "no (inferred)", "statute_wording": "Gross proceeds of sales ... means the value proceeding or accruing from the sale, lease, or rental of tangible personal property.", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0023", "state": "SC", "rule": "addons_taxable", "value": "yes, part of gross proceeds (inferred); moot above $10,000", "statute_wording": "the proceeds from the sale of tangible personal property without any deduction for ... the cost of materials, labor, or service", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0024", "state": "SC", "rule": "destination_taxable", "value": "yes", "statute_wording": "(v) transportation costs;", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0025", "state": "SC", "rule": "gov_fees_taxable", "value": "no (inferred)", "statute_wording": "(a) official fees and taxes;", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0026", "state": "SC", "rule": "title_fee", "value": "$15", "statute_wording": "(A) The Department of Motor Vehicles shall charge fifteen dollars for: (1) the issuance of a certificate of title;", "source_url": "https://www.scstatehouse.gov/code/t56c019.php", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0027", "state": "SC", "rule": "registration_fee", "value": "$40 per 2 years (owner under 64); $38 at age 64; $36 at 65+ or disabled", "statute_wording": "(B) For persons under the age of sixty-five years the biennial registration fee for every private passenger motor vehicle, excluding trucks, is forty dollars.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0028", "state": "SC", "rule": "registration_fee", "value": "$40 (SCDMV statement)", "statute_wording": "Most passenger cars $40", "source_url": "https://dmv.sc.gov/Fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0029", "state": "SC", "rule": "registration_period", "value": "24 months (biennial); no one-year option for passenger cars", "statute_wording": "After June 30, 1994, vehicles must be registered and licensed for twenty-four consecutive months, and registrations expire the last day of the month.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "1994-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0030", "state": "SC", "rule": "plate_fee", "value": "included in the $40 registration; $10 to transfer a plate", "statute_wording": "upon application and the payment of a fee of ten dollars, shall transfer the license plate assigned for one vehicle to another vehicle", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0031", "state": "SC", "rule": "lien_fee", "value": "$0 state fee (lien noted on the title)", "statute_wording": "Any liens or encumbrances on a motor vehicle or titled mobile home must be noted on the printed title or electronically through the Department of Motor Vehicles' Electronic Title and Lien System.", "source_url": "https://www.scstatehouse.gov/code/t56c019.php", "checked_date": "2026-10-03", "effective_date": "2017-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0032", "state": "SC", "rule": "inspection_emissions_fee", "value": "none", "statute_wording": "Visit the SCDMV with all of the following: Completed Title Application (SCDMV Form 400) ...", "source_url": "https://dmv.sc.gov/vehicle-owners/moving-to-sc", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0033", "state": "SC", "rule": "other_point_of_sale_fees", "value": "temporary plate: actual plate cost + $5 state add-on; dealer may not charge more", "statute_wording": "(b) an additional five dollars which must be remitted to the department.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2024-01-18", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0034", "state": "SC", "rule": "other_point_of_sale_fees", "value": "temporary plate issued by SCDMV or county: $10", "statute_wording": "the five-dollar cost of the plate ... and (2) an additional five dollars", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2024-01-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0035", "state": "SC", "rule": "ev_hybrid_fee", "value": "EV/hydrogen/other non-motor-fuel: $120 per 2 years; hybrid: $60 per 2 years", "statute_wording": "shall pay a biennial road use fee of one hundred twenty dollars", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2018-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0036", "state": "SC", "rule": "county_local_fees", "value": "none found for Charleston; county/city vehicle property tax is separate", "statute_wording": "User Fee: ... $0.00 for vacant Real Property and Motor Vehicles", "source_url": "https://www.charlestoncounty.gov/departments/auditor/taxestimator.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0037", "state": "SC", "rule": "personal_property_tax", "value": "annual county + school + city property tax on the car; value x 6% x millage", "statute_wording": "A registration may not be issued for motor vehicles until the ad valorem tax is paid for the year for which the registration is to be issued.", "source_url": "https://www.scstatehouse.gov/code/t12c037.php", "checked_date": "2026-10-03", "effective_date": "2019-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0038", "state": "SC", "rule": "personal_property_tax", "value": "dealer sale: due 120 days after purchase (after you buy)", "statute_wording": "All ad valorem taxes on a vehicle are due and payable one hundred twenty days from the date of purchase.", "source_url": "https://www.scstatehouse.gov/code/t12c037.php", "checked_date": "2026-10-03", "effective_date": "2019-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0039", "state": "SC", "rule": "personal_property_tax", "value": "private sale / new resident: pay before registering", "statute_wording": "In order to register your vehicle, in any circumstance, you must first pay property taxes your county and have the paid property tax receipt for the SCDMV.", "source_url": "https://dmv.sc.gov/vehicle-owners/registration", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0040", "state": "SC", "rule": "property_tax", "value": "assessment ratio 6% for personal passenger vehicles", "statute_wording": "Personal motor vehicles are assessed at 6%", "source_url": "https://dor.sc.gov/resources-site/lawandpolicy/Documents/SCTIED-2025/Chapter%205-Individual%20Property%20Taxes.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0041", "state": "SC", "rule": "property_tax", "value": "value: national used-value guide via SCDOR, max 95% of prior year", "statute_wording": "The fair market value for vehicles, watercraft, and aircraft must be based on values derived from a nationally recognized publication of vehicle valuations, except that the value may not exceed ninety-five percent of the prior year's value.", "source_url": "https://www.scstatehouse.gov/code/t12c037.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0042", "state": "SC", "rule": "property_tax", "value": "Charleston: City of Charleston districts 298.1 mills (TY2025, used for cars licensed in 2026)", "statute_wording": "City of Charleston (TD 34,35,36,52,63,71,72,99) 0.00082 82.0 Countywide 0.00082 216.1 298.1", "source_url": "https://www.charlestoncounty.gov/departments/auditor//files/archived/2025-millage-card.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0043", "state": "SC", "rule": "property_tax", "value": "Charleston estimator formula", "statute_wording": "var ratiocalc = Math.round((ratioamount * ratio) / 10) * 10;", "source_url": "https://www.charlestoncounty.gov/departments/auditor/js/taxestimator.js", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0044", "state": "SC", "rule": "property_tax", "value": "minimum assessed value $50", "statute_wording": "in the case of motor vehicles whose model year is fifteen years or more prior to the tax year, the assessed value is fifty dollars", "source_url": "https://www.scstatehouse.gov/code/t12c037.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0045", "state": "SC", "rule": "property_tax_refund_on_sale", "value": "prorated credit/refund for whole months left when the plate is turned in", "statute_wording": "The amount of the refund or credit is that proportion of the tax paid that is equal to that proportion of the complete months remaining in that tax year.", "source_url": "https://www.scstatehouse.gov/code/t12c037.php", "checked_date": "2026-10-03", "effective_date": "2015-06-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0046", "state": "SC", "rule": "dealer_registration_service_fee", "value": "none separate; title work is inside the closing fee; temp plate capped at cost + $5", "statute_wording": "A closing fee is defined as a fee for recovery of a motor vehicle dealer's actual costs for all administrative and financial work needed to transfer and deliver the motor vehicle to the consumer", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "2023-05-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0047", "state": "SC", "rule": "doc_fee_rule", "value": "no cap: filed maximum; up to $225 automatically approved, above $225 reviewable for reasonableness", "statute_wording": "If the maximum amount of the proposed closing fee the dealer intends to charge is not more than two hundred twenty-five dollars for each vehicle, the closing fee is considered to be approved by the department", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "2023-05-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0048", "state": "SC", "rule": "doc_fee_amount", "value": "$225 (no-review amount); a dealer's actual maximum is whatever DCA has on file for it", "statute_wording": "When the maximum amount the dealer proposes to charge is $225 or less, the proposed maximum closing fee amount will automatically be considered reasonable and will not be subject to further review by DCA.", "source_url": "https://www.consumer.sc.gov/sites/consumer/files/Documents/Business%20Resources%20Laws/Business%20Education/Closing%20Fee%20FAQs%20(5-16-23).pdf", "checked_date": "2026-10-03", "effective_date": "2023-05-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0049", "state": "SC", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "The dealer is at all times authorized to submit a new closing fee that is equal to or less than two hundred twenty-five dollars per vehicle which is not subject to review.", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "2023-05-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0050", "state": "SC", "rule": "doc_fee_disclosure", "value": "on the contract, posted in the dealership, and in ads for a specific vehicle", "statute_wording": "The closing fee must be disclosed on the motor vehicle sale or lease contract, displayed in a conspicuous location in the motor vehicle dealership, and clearly and conspicuously disclosed in any advertisement of a specific motor vehicle for sale or lease.", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "2023-05-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0051", "state": "SC", "rule": "doc_fee_cash_credit_same", "value": "no same-amount rule found; fee allowed on cash, credit and lease deals", "statute_wording": "Whether the vehicle transaction is a credit sale, consumer lease, or cash transaction:", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "2023-05-16", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0052", "state": "SC", "rule": "private_party_tax", "value": "IMF 5% of fair market value, max $500, paid by buyer to SCDMV", "statute_wording": "If upon purchasing or leasing the item from a person other than a dealer, the owner or lessee first registers the item in this State, then the fee equals five percent, not to exceed five hundred dollars, of the fair market value of the item.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0053", "state": "SC", "rule": "private_party_value_basis", "value": "purchase price less trade-in, or a national used-value guide less trade-in", "statute_wording": "\"Fair market value\" means the total purchase price less any trade-in, or the valuation shown in a national publication of used values adopted by the department, less any trade-in.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0054", "state": "SC", "rule": "out_of_state_credit", "value": "no credit rule for SC residents buying from a dealer; IMF still 5%/max $500", "statute_wording": "If the dealer does not license, title, or register the item, the customer must pay the infrastructure maintenance fee to the department when titling or registering the vehicle.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2021-05-17", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0055", "state": "SC", "rule": "buying_out_of_state", "value": "SC resident: IMF 5%/max $500 at SC titling; if first titled in the other state then brought to SC: $250", "statute_wording": "If upon purchasing or leasing the item, the owner or lessee first titles or registers the item in another state, and subsequently registers the item in this State, then the fee equals two hundred fifty dollars.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2021-05-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0056", "state": "SC", "rule": "buying_out_of_state", "value": "nonresident buying in SC: lesser of home-state tax or SC tax; none if home state gives no credit", "statute_wording": "The tax imposed by this article on sales of motor vehicles ... to a resident of another state, is the lesser of: (1) an amount equal to the sales tax, which would be imposed in the purchasers state of residence; or (2) the tax that would be imposed under this chapter.", "source_url": "https://www.scstatehouse.gov/code/t12c036.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0057", "state": "SC", "rule": "new_resident", "value": "$250 IMF + $15 title + $40 registration = $305, plus county property tax first", "statute_wording": "In most cases, if you have a regular passenger vehicle that will be titled and registered in SC, you will pay $305 per vehicle", "source_url": "https://dmv.sc.gov/vehicle-owners/moving-to-sc", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0058", "state": "SC", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "Every creditor ... intending to impose a credit service charge in excess of eighteen percent per annum ... shall file a rate schedule with the Department of Consumer Affairs", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0059", "state": "SC", "rule": "max_finance_rate", "value": "18% unless the creditor files and posts a higher maximum rate schedule with DCA", "statute_wording": "The credit service charge, calculated according to the actuarial method, may not exceed the greater of either of the following: (a) any rate filed and posted pursuant to Section 37-2-305, or (b) eighteen (18%) percent per year on the unpaid balances of the amount financed.", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0060", "state": "SC", "rule": "used_vehicle_rule", "value": "same IMF and fees as new", "statute_wording": "then the fee equals five percent, not to exceed five hundred dollars, of the gross proceeds of sales", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0061", "state": "SC", "rule": "tax_rounding", "value": "not published; cent half-up assumed", "statute_wording": "", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0062", "state": "SC", "rule": "late_registration_penalty", "value": "46-60 days late $10; 61-75 $25; 76-135 $50; over 135 $75", "statute_wording": "Penalties for Late Registration Days Late Cost 46 to 60 days $10", "source_url": "https://dmv.sc.gov/Fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0063", "state": "SC", "rule": "recent_change", "value": "2017 Act 40: IMF replaced vehicle sales tax (2017-07-01); registration $24->$40 and EV/hybrid fees (2018-01-01)", "statute_wording": "2017 Act No. 40 (H.3516), SECTION 5.A, eff July 1, 2017", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0064", "state": "SC", "rule": "recent_change", "value": "2021 Act 70: IMF also due on first titling; lessees covered; customer pays SCDMV if dealer does not title", "statute_wording": "2021 Act No. 70 (H.3505), SECTION 1, eff May 17, 2021.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2021-05-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0065", "state": "SC", "rule": "recent_change", "value": "2023 Act 45: closing-fee law rewritten ($225 no-review threshold, perpetual certificates, penalties)", "statute_wording": "2023 Act No. 45 (H.3952), SECTION 1, eff May 16, 2023.", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-03", "effective_date": "2023-05-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0066", "state": "SC", "rule": "recent_change", "value": "2023 Act 51: temporary plates rewritten (cost + $5, dealers may not charge more)", "statute_wording": "2023 Act No. 51 (S.549), SECTION 8, eff January 18, 2024.", "source_url": "https://www.scstatehouse.gov/code/t56c003.php", "checked_date": "2026-10-03", "effective_date": "2024-01-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0067", "state": "SC", "rule": "recent_change", "value": "2024 Act 200: title fee section adds Transfer-on-Death at $15 (amount unchanged)", "statute_wording": "2024 Act No. 200 (H.4234), SECTION 28, eff July 1, 2025.", "source_url": "https://www.scstatehouse.gov/code/t56c019.php", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0068", "state": "SC", "rule": "recent_change", "value": "2026 Act 177 (S.831, SCDOT reform) passed without vehicle-fee changes", "statute_wording": "Except where specified otherwise, this act takes effect July 1, 2027.", "source_url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/831.htm", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0069", "state": "SC", "rule": "upcoming_change", "value": "none enacted; EV/hybrid fee bills died with the 2025-2026 session", "statute_wording": "Recommitted to Committee on Ways and Means", "source_url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/5071.htm", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0070", "state": "SC", "rule": "upcoming_change", "value": "Charleston vehicle millage changes each January (TY2026 millage applies to cars licensed in 2027)", "statute_wording": "The millage to be applied to motor vehicles licensed during January through December of each year must be that applied to other taxable property ... for the preceding regular tax year.", "source_url": "https://www.scstatehouse.gov/code/t12c037.php", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SC-0071", "state": "SC", "rule": "doc_fee_complaint", "value": "South Carolina Department of Consumer Affairs; PO Box 5757, Columbia, SC 29250", "statute_wording": "The department shall administer and enforce the subject of motor vehicle dealer closing fees ... mediate complaints between a consumer and a dealer, whenever possible.", "source_url": "https://consumer.sc.gov/consumer-resources/consumer-complaints", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SC-0072", "state": "SC", "rule": "doc_fee_optional", "value": "silent: 37-2-307 requires disclosure (contract, posted, ads) and a filed maximum; nothing on whether the buyer may decline the fee", "statute_wording": "The closing fee must be disclosed on the motor vehicle sale or lease contract, displayed in a conspicuous location in the motor vehicle dealership", "source_url": "https://www.scstatehouse.gov/code/t37c002.php", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0001", "state": "SD", "rule": "tax_local_name", "value": "Motor vehicle excise tax (4%), paid instead of sales tax", "statute_wording": "a person shall pay an excise tax at the rate of four percent on the purchase price of any motor vehicle", "source_url": "https://sdlegislature.gov/Statutes/32-5B-1", "checked_date": "2026-10-03", "effective_date": "2015-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0002", "state": "SD", "rule": "tax_type", "value": "state motor vehicle excise tax in lieu of state and municipal sales/use tax on the vehicle", "statute_wording": "This tax shall be in lieu of any tax levied by chapters 10-45, 10-46, and 10-46E on the sales of such vehicles.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0003", "state": "SD", "rule": "tax_collected_by", "value": "buyer pays it to the county treasurer of the buyer's county of residence when titling (within 45 days)", "statute_wording": "The tax levied by § 32-5B-1 shall be paid to the county treasurer in the county of the new owner's residence.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-10", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0004", "state": "SD", "rule": "tax_collected_by", "value": "since 2026-07-01 a dealer may (voluntarily) file the title application electronically through a DOR-approved provider, which collects and remits the tax and fees", "statute_wording": "An ERT provider shall collect fees and taxes on behalf of the department when processing vehicle transactions.", "source_url": "https://sdlegislature.gov/Rules/Administrative/64:29:04:05", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0005", "state": "SD", "rule": "tax_due_date", "value": "title and pay within 45 days of purchase; interest after 45 days, penalty after 60 days", "statute_wording": "Registrations are required within 45 days of the purchase date.", "source_url": "https://dor.sd.gov/individuals/motor-vehicle/all-vehicles-title-fees-registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0006", "state": "SD", "rule": "state_rate", "value": "4%", "statute_wording": "a person shall pay an excise tax at the rate of four percent on the purchase price of any motor vehicle", "source_url": "https://sdlegislature.gov/Statutes/32-5B-1", "checked_date": "2026-10-03", "effective_date": "2015-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0007", "state": "SD", "rule": "taxable_base", "value": "purchase price = total consideration, minus the trade-in allowance (new and used dealer sales)", "statute_wording": "For a new motor vehicle sale or lease, the total consideration whether received in money or otherwise.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0008", "state": "SD", "rule": "destination_taxable", "value": "yes (part of the purchase price; DOR lists 'Delivery Fee' under the 4% motor vehicle excise tax)", "statute_wording": "Extended service contracts that cover unexpected repair costs are subject to the motor vehicle excise tax when sold at the time of the vehicle purchase.", "source_url": "https://dor.sd.gov/media/lynnmg3l/motor-vehicle-sales-purchases.pdf", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0009", "state": "SD", "rule": "min_max_tax", "value": "no minimum or maximum; full exemption for a vehicle 11+ model years old sold for $2,500 or less before trade-in", "statute_wording": "Any motor vehicle sold or transferred that is eleven or more model years old and that is sold or transferred for two thousand five hundred dollars or less before trade-in", "source_url": "https://sdlegislature.gov/Statutes/32-5B-2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0010", "state": "SD", "rule": "tax_rounding", "value": "not published; 4% of a whole-cent price is exact to the cent except when the price has odd cents (use half up)", "statute_wording": "4% of purchase price", "source_url": "https://dor.sd.gov/individuals/motor-vehicle/all-vehicles-title-fees-registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0011", "state": "SD", "rule": "local_tax", "value": "none on the vehicle purchase; the only local charge is the flat county wheel tax paid with registration", "statute_wording": "the license fees and taxes imposed upon all of the classes of motor vehicles as specified in §§ 32-5-5 to 32-5-46, inclusive, §§ 32-5-77, 32-5B-1, and 32-5B-20 are in lieu of all taxes, general or local, except for the tax created in § 32-5A-1", "source_url": "https://sdlegislature.gov/Statutes/32-5-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0012", "state": "SD", "rule": "local_tax_basis", "value": "county wheel tax: per wheel by the buyer's county of registration (Minnehaha: $4/wheel for 2,001-6,000 lb, $5 over 6,000 lb, max $60)", "statute_wording": "Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § 32-3-1, registered in the county at a rate not to exceed five dollars per vehicle wheel.", "source_url": "https://sdlegislature.gov/Statutes/32-5A-1", "checked_date": "2026-10-03", "effective_date": "2015-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0013", "state": "SD", "rule": "local_tax_cap", "value": "wheel tax capped by statute at $5 per wheel and $60 per vehicle; county maximums vary ($0 to $60)", "statute_wording": "The total vehicle tax may not exceed sixty dollars per vehicle.", "source_url": "https://sdlegislature.gov/Statutes/32-5A-1", "checked_date": "2026-10-03", "effective_date": "2015-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0014", "state": "SD", "rule": "local_rate_lookup", "value": "DOR 'County Wheel Tax' table (66 counties, revised 1/2026; 5 counties charge $0) and DOR municipal tax guide for city sales tax on non-vehicle items", "statute_wording": "View county wheel tax and administrative fees", "source_url": "https://dor.sd.gov/businesses/motor-vehicle/county-wheel-tax/", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0015", "state": "SD", "rule": "local_tax", "value": "Minnehaha County wheel tax: $4 per wheel for 2,001-4,000 lb, so $16 for a 4-wheel car", "statute_wording": "Minnehaha | $4 | $4 | $4 | $5 | $60", "source_url": "https://dor.sd.gov/businesses/motor-vehicle/county-wheel-tax/", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0016", "state": "SD", "rule": "trade_in_credit", "value": "full: trade-in allowance deducted from the price, new and used, dealer and private sales", "statute_wording": "when a motor vehicle is taken in trade as a credit or part payment on a new motor vehicle, the credit or trade-in value allowed by the seller shall be deducted from the total consideration", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0017", "state": "SD", "rule": "trade_in_cap", "value": "none", "statute_wording": "the value of a vehicle being traded-in may be deducted from the purchase price of a vehicle being purchased if the vehicle being traded-in is titled in the same name", "source_url": "https://sdlegislature.gov/Rules/Administrative/64:29:02:14", "checked_date": "2026-10-03", "effective_date": "2002-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0018", "state": "SD", "rule": "negative_equity", "value": "not taxed if kept out of the vehicle price (inference); taxable if the dealer folds it into the price", "statute_wording": "the credit or trade-in value allowed by the seller shall be deducted from the total consideration for the new motor vehicle to establish the purchase price", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0019", "state": "SD", "rule": "rebate_manufacturer", "value": "does not lower the tax (inference): tax is on total consideration, and only a trade-in is deducted", "statute_wording": "the purchase price is: (1) For a new motor vehicle sale or lease, the total consideration whether received in money or otherwise.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0020", "state": "SD", "rule": "discount_dealer", "value": "lowers the tax: a dealer discount reduces the agreed price, which is the consideration taxed", "statute_wording": "the total consideration whether received in money or otherwise", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0021", "state": "SD", "rule": "doc_fee_taxable", "value": "yes, but which tax depends on how it is written: inside the vehicle price -> 4% excise; listed separately -> state sales tax 4.2% + city sales tax (Sioux Falls 2%), collected by the dealer", "statute_wording": "Documentation Fee - Not Included in Sale Price", "source_url": "https://dor.sd.gov/media/lynnmg3l/motor-vehicle-sales-purchases.pdf", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0022", "state": "SD", "rule": "service_contract_taxable", "value": "yes, 4% excise when sold with the vehicle; sales tax if sold later", "statute_wording": "Extended service contracts that cover unexpected repair costs are subject to the motor vehicle excise tax when sold at the time of the vehicle purchase.", "source_url": "https://dor.sd.gov/media/lynnmg3l/motor-vehicle-sales-purchases.pdf", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0023", "state": "SD", "rule": "gap_taxable", "value": "no (GAP is exempt from sales, use and excise tax; insurance premium tax applies instead)", "statute_wording": "GAP Insurance (subject to insurance premium tax)", "source_url": "https://dor.sd.gov/media/lynnmg3l/motor-vehicle-sales-purchases.pdf", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0024", "state": "SD", "rule": "addons_taxable", "value": "yes, 4% excise when sold with the vehicle (on the purchase agreement)", "statute_wording": "All optional services and products a customer may purchase are taxable unless specially exempted.", "source_url": "https://dor.sd.gov/media/lynnmg3l/motor-vehicle-sales-purchases.pdf", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0025", "state": "SD", "rule": "gov_fees_taxable", "value": "no (title, registration, wheel tax and similar fees are not part of the price) - inference for purchases", "statute_wording": "Total consideration does not include title fees, registration fees, vehicle excise tax paid", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0026", "state": "SD", "rule": "title_fee", "value": "$10", "statute_wording": "The application shall be accompanied by a fee of ten dollars.", "source_url": "https://sdlegislature.gov/Statutes/32-3-18", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0027", "state": "SD", "rule": "lien_fee", "value": "$10 per lien noted", "statute_wording": "The county treasurer shall charge a fee of ten dollars for each notation of any lien on a certificate of title.", "source_url": "https://sdlegislature.gov/Statutes/32-3-45", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0028", "state": "SD", "rule": "registration_fee", "value": "noncommercial car, under 10 model years: $36 / $72 / $108 / $144 a year by shipping weight band (<=2,000 / 2,001-4,000 / 4,001-6,000 / >6,000 lb); example car (3,500 lb assumed) $72", "statute_wording": "From 2,001 to 4,000 pounds, inclusive, seventy-two dollars;", "source_url": "https://sdlegislature.gov/Statutes/32-5-6", "checked_date": "2026-10-03", "effective_date": "2015-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0029", "state": "SD", "rule": "registration_fee", "value": "10+ model years old on January 1: 70% of the normal fee", "statute_wording": "such fee shall be seventy percent of the fee ordinarily prescribed.", "source_url": "https://sdlegislature.gov/Statutes/32-5-30", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0030", "state": "SD", "rule": "registration_period", "value": "staggered annual registration by the owner's last initial (no renewals in April, October or December); first registration runs from the date of sale to the owner's month, fee prorated monthly", "statute_wording": "Each registration fee shall be prorated on a monthly basis.", "source_url": "https://sdlegislature.gov/Statutes/32-5-2.4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0031", "state": "SD", "rule": "plate_fee", "value": "$0 for standard plates picked up at the county; $12 per set if mailed (dealer-ordered plates under the 2026 e-title system are mailed)", "statute_wording": "Twelve dollars per license plate or set of plates.", "source_url": "https://sdlegislature.gov/Statutes/32-5-127", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0032", "state": "SD", "rule": "county_local_fees", "value": "Minnehaha wheel tax $16 (4 wheels x $4) with registration; county mail-in title administration fee up to $25 (Minnehaha $25) only if the title is processed entirely by mail", "statute_wording": "may not exceed twenty-five dollars per title transfer", "source_url": "https://sdlegislature.gov/Statutes/32-3-18.1", "checked_date": "2026-10-03", "effective_date": "2021-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0033", "state": "SD", "rule": "other_point_of_sale_fees", "value": "highway patrol fee $1, tire solid-waste fee $1 (25 cents per tire, max $1), technology fee $2", "statute_wording": "The additional fee is two dollars per transaction.", "source_url": "https://sdlegislature.gov/Statutes/32-1-9", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0034", "state": "SD", "rule": "other_point_of_sale_fees", "value": "highway patrol fee $1 per registration", "statute_wording": "There is hereby imposed a fee of one dollar on each vehicle registered and licensed in this state for the purpose of administering the Division of Highway Patrol.", "source_url": "https://sdlegislature.gov/Statutes/32-5-153", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0035", "state": "SD", "rule": "other_point_of_sale_fees", "value": "solid waste management fee $0.25 per tire, max $1 per vehicle (so $1 for a car)", "statute_wording": "There is hereby imposed a solid waste management fee of twenty-five cents per tire, not to exceed one dollar per vehicle on each motor vehicle registered and licensed in this state.", "source_url": "https://sdlegislature.gov/Statutes/34A-6-83", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0036", "state": "SD", "rule": "other_point_of_sale_fees", "value": "non-resident title fee $100 for owners without an SD licence/ID or a physical SD address", "statute_wording": "shall pay a one-hundred-dollar fee in addition to the title application fee imposed by § 32-3-18.", "source_url": "https://sdlegislature.gov/Statutes/32-3-18.2", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0037", "state": "SD", "rule": "inspection_emissions_fee", "value": "none: no safety or emissions inspection fee is listed for a car", "statute_wording": "Fees are based on the weight and year of the vehicle / trailer in addition to its intended use.", "source_url": "https://dor.sd.gov/individuals/motor-vehicle/all-vehicles-title-fees-registration/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0038", "state": "SD", "rule": "ev_hybrid_fee", "value": "$100 a year for battery-electric vehicles (since 2026-07-01; was $50); no fee for gas or hybrid cars", "statute_wording": "the owner of an electric motor vehicle shall pay an annual fee of one hundred dollars.", "source_url": "https://sdlegislature.gov/Statutes/32-5-188", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0039", "state": "SD", "rule": "vehicle_property_tax", "value": "none: registration fees and the excise tax are in lieu of property tax on vehicles", "statute_wording": "are in lieu of all taxes, general or local, except for the tax created in § 32-5A-1", "source_url": "https://sdlegislature.gov/Statutes/32-5-78", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0040", "state": "SD", "rule": "late_tax_penalty", "value": "interest 1% a month (min $5 first month) after 45 days; one-time penalty 10% of tax (min $10) after 60 days; late title fee $1 a week after 45 days, $50 after 26 weeks", "statute_wording": "which interest shall be one percent or five dollars whichever is greater for the first month, and one percent per month thereafter.", "source_url": "https://sdlegislature.gov/Statutes/10-59-6", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0041", "state": "SD", "rule": "doc_fee_rule", "value": "no cap and no set amount; the only statute that mentions it allows a doc fee 'for services actually rendered' to be part of the cash price on a credit sale", "statute_wording": "The cash price of a motor vehicle may also include a documentary fee or document administration fee for services actually rendered to, for, or on behalf of, the retail buyer", "source_url": "https://sdlegislature.gov/Statutes/54-3A-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0042", "state": "SD", "rule": "doc_fee_amount", "value": "none set by law; $499 used as an example only", "statute_wording": "for services actually rendered to, for, or on behalf of, the retail buyer, in preparing, handling, and processing documents relating to the motor vehicle and the closing of the retail sale", "source_url": "https://sdlegislature.gov/Statutes/54-3A-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0043", "state": "SD", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "The cash price of a motor vehicle may also include a documentary fee or document administration fee", "source_url": "https://sdlegislature.gov/Statutes/54-3A-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0044", "state": "SD", "rule": "doc_fee_disclosure", "value": "may be left out of an advertised price: an ad or quoted price is read as the offering price plus taxes, license fees, documentary fees and registration", "statute_wording": "is considered the offering price plus taxes, license fees, documentary fees, and registration costs.", "source_url": "https://sdlegislature.gov/Rules/Administrative/61:24:07:04", "checked_date": "2026-10-03", "effective_date": "1992-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0045", "state": "SD", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "The cash price of a motor vehicle may also include a documentary fee", "source_url": "https://sdlegislature.gov/Statutes/54-3A-1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0046", "state": "SD", "rule": "dealer_registration_service_fee", "value": "allowed, no cap: a dealer (approved entity) using the 2026 e-title system may charge the customer a fee for the service", "statute_wording": "An approved entity may charge a customer a fee for services provided under § 32-3-69.3.", "source_url": "https://sdlegislature.gov/Statutes/32-3-69.2", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0047", "state": "SD", "rule": "private_party_tax", "value": "4% excise on the private sale price, paid by the buyer to the county treasurer at titling", "statute_wording": "For a used motor vehicle sold, leased, or transferred by any person other than a licensed motor vehicle dealer, the total consideration received in money or otherwise.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0048", "state": "SD", "rule": "private_party_value_basis", "value": "the bill-of-sale price; if no DOR bill of sale is submitted, the retail value in a DOR-approved national dealers' guide", "statute_wording": "If a bill of sale is not submitted, the excise tax will be assessed on the retail value as stated in a nationally recognized dealers' guide as approved by the secretary of revenue.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0049", "state": "SD", "rule": "out_of_state_credit", "value": "credit for sales/use/excise tax paid to another state; pay the difference up to 4%", "statute_wording": "If the amount of tax levied and paid is the same or more than the amount of tax levied by this chapter, no tax or refund is due under this chapter.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-11", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0050", "state": "SD", "rule": "buying_out_of_state", "value": "buyer pays SD 4% at the home county treasurer within 45 days, less credit for tax paid to the selling state", "statute_wording": "the applicant shall pay the difference between the tax amounts if the amount due this state is greater.", "source_url": "https://sdlegislature.gov/Rules/Administrative/64:29:02:08", "checked_date": "2026-10-03", "effective_date": "1990-07-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0051", "state": "SD", "rule": "new_resident", "value": "no SD tax if tax already paid elsewhere at 4% or more; else the difference; with no proof, 4% of retail value on the day the car entered SD", "statute_wording": "the county treasurer must collect the tax levied by § 32-5B-1 on the retail value of the motor vehicle listed in a national motor vehicle valuation service. The value must be the retail value of the motor vehicle on the day it entered the state.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-11", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0052", "state": "SD", "rule": "max_finance_rate", "value": "no general cap on a dealer installment contract ('rate as agreed'); but non-bank lenders licensed under SDCL 54-4, including those that buy retail installment contracts, are capped at 36% APR", "statute_wording": "no licensee may contract for or receive finance charges pursuant to a loan in excess of an annual rate of thirty-six percent", "source_url": "https://sdlegislature.gov/Statutes/54-4-44", "checked_date": "2026-10-03", "effective_date": "2016-11-16", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0053", "state": "SD", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "a creditor may contract for and receive, pursuant to an installment sales contract, a finance charge at a rate as agreed upon by the creditor and the consumer by written agreement.", "source_url": "https://sdlegislature.gov/Statutes/54-3A-3", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0054", "state": "SD", "rule": "used_vehicle_rule", "value": "same 4% on the dealer's price less trade-in; registration 70% once 10+ model years old; exempt if 11+ model years and sold for $2,500 or less", "statute_wording": "For a used motor vehicle sold or leased by a licensed motor vehicle dealer, the total consideration for the used motor vehicle whether received in money or otherwise.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-4", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0055", "state": "SD", "rule": "recent_change", "value": "EV fee $50 -> $100 and limited to battery-only EVs (2026 HB 1227, SL 2026 ch 132)", "statute_wording": "the owner of an electric motor vehicle shall pay an annual fee of one hundred dollars.", "source_url": "https://sdlegislature.gov/Session/Bill/26979", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0056", "state": "SD", "rule": "recent_change", "value": "plate mailing fee $7.50 -> $12 per set; decal mailing fee $1.50 -> $2.50 (2026 HB 1034, SL 2026 ch 129)", "statute_wording": "Twelve dollars per license plate or set of plates.", "source_url": "https://sdlegislature.gov/Session/Bill/26509", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0057", "state": "SD", "rule": "recent_change", "value": "electronic title and registration: dealers may file title applications and collect tax/fees through approved providers (SL 2025 ch 44; ARSD 64:29:04, eff. 2026-05-25)", "statute_wording": "On or before July 1, 2026, the department shall establish an electronic title and registration system for motor vehicles", "source_url": "https://sdlegislature.gov/Statutes/32-3-69.1", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0058", "state": "SD", "rule": "recent_change", "value": "$2 motor vehicle technology fee added (2025 SB 45, SL 2025 ch 114)", "statute_wording": "There is imposed an additional, nonrefundable motor vehicle technology fee on any transaction performed pursuant to chapters 32-3, 32-3A, 32-5, 32-9, and 32-10, which is subject to an existing fee.", "source_url": "https://sdlegislature.gov/Statutes/32-1-9", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0059", "state": "SD", "rule": "recent_change", "value": "excise rate 3% -> 4%, wheel tax limits to $5/wheel and $60, registration schedule (SL 2015 ch 165)", "statute_wording": "Source: SL 1985, ch 241, § 1; SL 1988, ch 236, § 21; SL 2000, ch 145, § 1; SL 2015, ch 68, § 3; SL 2015, ch 165, § 5, eff. Apr. 1, 2015; SL 2016, ch 159, § 1.", "source_url": "https://sdlegislature.gov/Statutes/32-5B-1", "checked_date": "2026-10-03", "effective_date": "2015-04-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0060", "state": "SD", "rule": "upcoming_change", "value": "state sales tax 4.2% -> 4.5% on 2027-07-01 (changes the tax on a separately listed doc fee and on later-sold service contracts, not the 4% excise)", "statute_wording": "a tax of four and one-half percent upon the gross receipts of all sales of tangible personal property", "source_url": "https://sdlegislature.gov/Statutes/10-45-2", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0061", "state": "SD", "rule": "upcoming_change", "value": "no scheduled change to the 4% excise, registration fees or wheel-tax limits found; 2026 bills HB 1141 (gift valuation) and HB 1281 (tax swap) died, HB 1321 tabled", "statute_wording": "require that county treasurers calculate excise tax using the amount shown on a bill of sale for a used vehicle sold, leased, or transferred by a person other than a licensed motor vehicle dealer.", "source_url": "https://sdlegislature.gov/Session/Bill/26333", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0062", "state": "SD", "rule": "wheel_tax_paid_by", "value": "purchaser pays the wheel tax at title transfer (dealers exempt on lot vehicles)", "statute_wording": "Upon purchasing a vehicle from a dealer, the purchaser shall pay the appropriate tax at the time of title transfer.", "source_url": "https://sdlegislature.gov/Statutes/32-5A-3", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0063", "state": "SD", "rule": "dealer_advertised_price", "value": "advertised price excludes taxes, licence, documentary and registration fees; supplemental sticker needed if price exceeds MSRP", "statute_wording": "the full price at which a dealer will sell a motor vehicle, including any rebates but not including taxes, license fees, documentary fees, and registration costs;", "source_url": "https://sdlegislature.gov/Rules/Administrative/61:24:07:01", "checked_date": "2026-10-03", "effective_date": "1992-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "SD-0064", "state": "SD", "rule": "plate_with_owner", "value": "plates stay with the seller; buyer of a car gets new plates or moves their own ($5 reassignment), with credit for unexpired months", "statute_wording": "the transferor shall remove the number plates from the vehicle and shall receive credit for the unexpired months at the time the plates are attached to another vehicle.", "source_url": "https://sdlegislature.gov/Statutes/32-5-2.7", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "SD-0065", "state": "SD", "rule": "doc_fee_complaint", "value": "South Dakota Office of Attorney General, Division of Consumer Protection; 1302 E Hwy 1889 Ste 3, Pierre SD, 57501", "statute_wording": "file a complaint with the Division of Consumer Protection", "source_url": "https://consumer.sd.gov/contact.aspx", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0001", "state": "TN", "rule": "tax_local_name", "value": "sales_and_use_tax+local_option_sales_tax+state_single_article_tax", "statute_wording": "Sales and use taxes include a state tax (the rate of which is 7%) and a local tax (the rates vary by jurisdiction, generally between 2.25% and 2.75%).", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0002", "state": "TN", "rule": "tax_type", "value": "sales_tax", "statute_wording": "Motor vehicle sales are sales of tangible personal property and are subject to Tennessee sales or use tax. This includes the occasional and isolated sales of motor vehicles.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0003", "state": "TN", "rule": "tax_collected_by", "value": "dealer", "statute_wording": "When filing their sales and use tax returns, dealerships should take care to not claim the entire trade-in allowance when the amount for the vehicle traded in is more than the total sales price of the vehicle that is purchased.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0004", "state": "TN", "rule": "tax_collected_by", "value": "county_clerk_at_titling", "statute_wording": "If no sales tax was collected on the out of state purchase of your vehicle, sales tax will be due at the time of titling and registering in Tennessee and collected by the local county clerk.", "source_url": "https://revenue.support.tn.gov/hc/en-us/articles/360059953452-VTR-37-Sales-Tax-on-a-Vehicle-Purchased-out-of-State", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0005", "state": "TN", "rule": "state_rate", "value": "0.07", "statute_wording": "The tax shall be levied at the rate of seven percent (7%).", "source_url": "https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-6-202/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0006", "state": "TN", "rule": "taxable_base", "value": "price_incl_destination+dealer_installed_accessories+doc_fee+prep+business_tax_charge-dealer_discount-trade_allowance", "statute_wording": "Sales price includes, and no separate itemization or deductions from the sales price are allowed for, the seller's: Cost of the property sold", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0007", "state": "TN", "rule": "min_max_tax", "value": "state_7pct_uncapped;local_max=1600*local_rate;single_article_max=44.00", "statute_wording": "A second state tax on just the $1,600–$3,200 slice of one item. Caps out at $44 and never grows.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/Tennessee%20Single%20Article%20Sales%20Tax.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0008", "state": "TN", "rule": "local_tax", "value": "0.0275", "statute_wording": "voters in Davidson County voted to approve a 0.5% surcharge on the local option sales tax, effectively increasing the local sales tax rate to 2.75%", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales24-11.pdf", "checked_date": "2026-10-02", "effective_date": "2025-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0009", "state": "TN", "rule": "local_tax_basis", "value": "first_1600_of_single_article", "statute_wording": "the tax levied shall apply only to the first one thousand six hundred dollars ($1,600) on the sale or use of any single article of personal property", "source_url": "https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-6-702/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0010", "state": "TN", "rule": "local_tax_basis", "value": "in_state_dealer=dealer_location", "statute_wording": "The local option tax rate is dependent on the jurisdiction where the single article is purchased.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0011", "state": "TN", "rule": "local_tax_basis", "value": "out_of_state_dealer=customer_delivery_address", "statute_wording": "out-of-state dealers must apply the specific local sales tax rate in effect for the city or county jurisdiction into which the sale was shipped or delivered.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-05.pdf", "checked_date": "2026-10-02", "effective_date": "2019-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0012", "state": "TN", "rule": "local_tax_basis", "value": "county_clerk=buyer_residence", "statute_wording": "", "source_url": "https://revenue.support.tn.gov/hc/en-us/articles/360059953452-VTR-37-Sales-Tax-on-a-Vehicle-Purchased-out-of-State", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0013", "state": "TN", "rule": "local_tax_cap", "value": "1600", "statute_wording": "The local tax cap on sales of single articles of tangible personal property will be $44.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales24-11.pdf", "checked_date": "2026-10-02", "effective_date": "2025-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0014", "state": "TN", "rule": "local_tax_cap", "value": "300", "statute_wording": "$300 Hamblen County -The city of Morristown stays at $1,600", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/Tennessee%20Single%20Article%20Sales%20Tax.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0015", "state": "TN", "rule": "local_tax_cap", "value": "375", "statute_wording": "$375 Hancock County", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/Tennessee%20Single%20Article%20Sales%20Tax.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0016", "state": "TN", "rule": "single_article_tax", "value": "0.0275_on_1600.01_to_3200", "statute_wording": "There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article", "source_url": "https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-6-202/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0017", "state": "TN", "rule": "local_rate_lookup", "value": "DOR Local Sales Tax Rates dashboard", "statute_wording": "There is an 0.5% local option transit surcharge in Davidson County beginning February 1, 2025. This effectively increases the local sales and food tax rates to 2.75%.", "source_url": "https://www.tn.gov/content/tn/revenue/taxes/sales-and-use-tax/local-sales-tax-and-single-article/local-tax-rate-dashboard.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0018", "state": "TN", "rule": "trade_in_credit", "value": "yes_net_difference", "statute_wording": "the tax levied by this chapter shall be paid on the net difference, that is, the price of the new or used article sold, less the credit for the used article taken in trade.", "source_url": "https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-6-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0019", "state": "TN", "rule": "trade_in_credit", "value": "single_article_computed_after_trade", "statute_wording": "subtract the value of the trade-in from the invoice price of the combined boat, motor, and trailer.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salestaxguideautoboats.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0020", "state": "TN", "rule": "trade_in_credit", "value": "no_credit_on_imported_vehicle_unless_trade_TN_registered", "statute_wording": "the vehicle that was traded-in for the new vehicle must have been previously registered in the State of Tennessee in the name of the person importing the new vehicle into the state before any credit may be given", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0021", "state": "TN", "rule": "trade_in_cap", "value": "total_sales_price_of_purchased_vehicle", "statute_wording": "A trade-in deduction is limited to the total sales price of the purchased vehicle.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0022", "state": "TN", "rule": "negative_equity", "value": "not_taxed", "statute_wording": "", "source_url": "https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-6-510/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0023", "state": "TN", "rule": "rebate_manufacturer", "value": "taxable_before_rebate", "statute_wording": "Sales and use tax apply to the full sales price before the application of a rebate.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0024", "state": "TN", "rule": "rebate_manufacturer", "value": "qualifying_incentive_payment_reduces_base", "statute_wording": "the dealer may take the credit immediately by reducing the sales price of the vehicle by the amount of the incentive payment", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0025", "state": "TN", "rule": "discount_dealer", "value": "reduces_base", "statute_wording": "If the dealership discounts the price of the vehicle, sales tax is due on the actual amount received.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0026", "state": "TN", "rule": "doc_fee_taxable", "value": "yes_part_of_vehicle_single_article", "statute_wording": "Document processing fees and preparation fees are part of the sales price of the vehicle. They are subject to the sales and use tax and are not considered a separate article.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0027", "state": "TN", "rule": "service_contract_taxable", "value": "yes_full_state_plus_local_no_single_article", "statute_wording": "Extended warranty or service contracts covering the repair and maintenance of motor vehicles are subject to sales tax. However, the local option single article tax limitation on the first $1,600 of the sales price does not apply to such contracts.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0028", "state": "TN", "rule": "gap_taxable", "value": "no", "statute_wording": "Charges for GAP waivers are not subject to sales and use tax because such charges are not for an enumerated taxable service and such charges are not included in the vehicle’s sales price.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0029", "state": "TN", "rule": "addons_taxable", "value": "installed_accessories=vehicle_single_article;separate_products=full_rate", "statute_wording": "Because the dealer installed accessories fall under the single article definition, they are included in the sales price and included in the single article cap.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0030", "state": "TN", "rule": "destination_taxable", "value": "yes", "statute_wording": "The sales or use tax should be paid on the full amount charged for an automobile, trailer, or other motor vehicle or boat without any deductions for labor or other charges for preparing a motor vehicle or boat for sale, freight, federal excise tax, etc.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salestaxguideautoboats.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0031", "state": "TN", "rule": "gov_fees_taxable", "value": "no_if_separately_stated_and_remitted", "statute_wording": "Titling fees are not subject to the sales and use tax to the extent they are actually remitted for titling and registration of the customer's vehicle.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0032", "state": "TN", "rule": "other_taxable_dealer_charge", "value": "business_tax_passthrough_taxable", "statute_wording": "Charges for the Tennessee business tax are part of the sales price of the vehicle. They are subject to the sales and use tax and are not considered a separate article.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0033", "state": "TN", "rule": "finance_charges_taxable", "value": "no_if_separately_itemized", "statute_wording": "Financing charges or interest from credit extended on motor vehicle sales that are separately itemized are not part of the sales price of the vehicle and are not subject to tax.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide%201-2024.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0034", "state": "TN", "rule": "title_fee", "value": "14.00", "statute_wording": "Lien notation fee: $11 per lien County clerk fee: $8.50 State title fee: $5.50", "source_url": "https://www.tn.gov/content/tn/revenue/title-and-registration/vehicle-titling/lien-notation.html", "checked_date": "2026-10-02", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0035", "state": "TN", "rule": "title_fee", "value": "5.50_state", "statute_wording": "", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-6-101/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0036", "state": "TN", "rule": "title_fee", "value": "8.50_county_clerk", "statute_wording": "Effective July 1, 2022, Public Chapter 1003 (2022) increases, from $5.50 to $8.50, the fee paid to county clerks for receiving and forwarding to the Department each application for certificate of title.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr22-11.pdf", "checked_date": "2026-10-02", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0037", "state": "TN", "rule": "registration_fee", "value": "29.00_davidson", "statute_wording": "Registration $29.00", "source_url": "https://www.nashville.gov/departments/county-clerk/motor-vehicle-services/fees", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0038", "state": "TN", "rule": "registration_fee", "value": "26.50_dor_standard", "statute_wording": "The standard plate fee for a passenger vehicle is $26.50.", "source_url": "https://revenue.support.tn.gov/hc/en-us/articles/360060097432--VR-4-Registration-Fees", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0039", "state": "TN", "rule": "registration_fee", "value": "23.75_state_portion_class_b", "statute_wording": "The state portion of the fee that is waived under this law is ordinarily $16.75 for Class A and $23.75 for Class B.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr22-12.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0040", "state": "TN", "rule": "county_local_fees", "value": "55.00_davidson_wheel_tax", "statute_wording": "Metro Vehicle Regulatory Fee (Wheel Tax) $55.00", "source_url": "https://www.nashville.gov/departments/county-clerk/motor-vehicle-services/fees", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0041", "state": "TN", "rule": "plate_fee", "value": "0_standard_included;specialty_or_personalized_+36_davidson", "statute_wording": "Specialty/Collegiate Plate Additional $36.00", "source_url": "https://www.nashville.gov/departments/county-clerk/motor-vehicle-services/fees", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0042", "state": "TN", "rule": "lien_fee", "value": "11.00", "statute_wording": "", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-6-101/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0043", "state": "TN", "rule": "inspection_emissions_fee", "value": "0", "statute_wording": "Effective February 5, 2022, residents titling and registering a motor vehicle or renewing an existing registration no longer need an emissions test.", "source_url": "https://www.nashville.gov/departments/health/environmental-health/vehicle-inspection", "checked_date": "2026-10-02", "effective_date": "2022-02-05", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0044", "state": "TN", "rule": "other_point_of_sale_fees", "value": "5.00_tire_environmental_fee_new_vehicle", "statute_wording": "Public Chapter 525 established a tire environmental fee on the purchase of a new motor vehicle to be titled and registered in Tennessee.", "source_url": "https://revenue.support.tn.gov/hc/en-us/articles/360057608631-OTF-1-Tire-Environmental-Act-Generally", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0045", "state": "TN", "rule": "other_point_of_sale_fees", "value": "7.00_plate_mail;3.00_decal_mail", "statute_wording": "Postage and Handling (New plate and Decal) $7.00", "source_url": "https://www.nashville.gov/departments/county-clerk/motor-vehicle-services/fees", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0046", "state": "TN", "rule": "other_point_of_sale_fees", "value": "10.00_temporary_operation_permit", "statute_wording": "Temporary operation permits are $10.", "source_url": "https://revenue.support.tn.gov/hc/en-us/articles/360060395291-VTR-29-Temporary-Tag-Fee", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0047", "state": "TN", "rule": "ev_hybrid_fee", "value": "ev_200", "statute_wording": "For registration renewals on or after January 1, 2024, and prior to January 1, 2027: $200.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr23-14.pdf", "checked_date": "2026-10-02", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0048", "state": "TN", "rule": "ev_hybrid_fee", "value": "hybrid_phev_100", "statute_wording": "For registration renewals on or after January 1, 2024, and prior to January 1, 2028: $100.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr23-14.pdf", "checked_date": "2026-10-02", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0049", "state": "TN", "rule": "registration_period", "value": "12_months_staggered", "statute_wording": "Registrations issued under the alternative method are valid for twelve (12) months, and expire on the last day of the last month of the registration period.", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-4-104/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0050", "state": "TN", "rule": "dealer_registration_service_fee", "value": "none_statutory", "statute_wording": "", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-17-114/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0051", "state": "TN", "rule": "doc_fee_rule", "value": "no_cap_authorized_must_be_separately_stated", "statute_wording": "dealers are specifically authorized to charge a document preparation fee, processing fee or servicing fee in addition to the sales price of the motor vehicle", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-17-114/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0052", "state": "TN", "rule": "doc_fee_amount", "value": "no_cap", "statute_wording": "", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-17-114/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0053", "state": "TN", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-17-114/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0054", "state": "TN", "rule": "doc_fee_disclosure", "value": "contract_and_invoice_plus_advertising", "statute_wording": "the amount of these fees is separately stated and clearly and conspicuously disclosed on the face of the sales contract or buyer's invoice prior to the buyer's execution thereof.", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-17-114/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0055", "state": "TN", "rule": "doc_fee_disclosure", "value": "advertising_rule", "statute_wording": "Shall separately list and describe any additional fee includable under (a)2.(ii) of this paragraph and state the amount thereof in a clear and conspicuous manner", "source_url": "https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf", "checked_date": "2026-10-02", "effective_date": "2022-04-20", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0056", "state": "TN", "rule": "doc_fee_cash_credit_same", "value": "no_rule_found", "statute_wording": "", "source_url": "https://codes.findlaw.com/tn/title-55-motor-and-other-vehicles/tn-code-sect-55-17-114/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0057", "state": "TN", "rule": "private_party_tax", "value": "same_as_dealer_7pct+local_first_1600+2.75pct_single_article", "statute_wording": "Occasional and isolated sales of motor vehicles between persons who are not motor vehicle dealers are included in the definition of “business,” and these sales are also subject to the sales and use tax.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salestaxguideautoboats.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0058", "state": "TN", "rule": "private_party_value_basis", "value": "total_consideration;affidavit_if_<=75pct_of_NADA_SE_value", "statute_wording": "A low selling price is 75% or less of the fair market value. Fair market value is determined by referencing the most recent issue of an authoritative automobile pricing manual, such as the N.A.D.A. Official Used Car Guide, SE Edition.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/forms/sales/f1301201Fill-in.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0059", "state": "TN", "rule": "out_of_state_credit", "value": "credit_for_like_tax_paid_pay_difference", "statute_wording": "This chapter does not apply with respect to the use, consumption, distribution or storage of tangible personal property … upon which a like tax equal to or greater than the amount imposed by this chapter has been paid in another state", "source_url": "https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-6-507/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0060", "state": "TN", "rule": "buying_out_of_state", "value": "pay_TN_difference_plus_single_article_at_clerk", "statute_wording": "If the sales tax rate is lower in the state where you purchased the vehicle than the rate in Tennessee, you will be responsible for the difference in those sales tax rates at the time of registration.", "source_url": "https://revenue.support.tn.gov/hc/en-us/articles/360059953452-VTR-37-Sales-Tax-on-a-Vehicle-Purchased-out-of-State", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0061", "state": "TN", "rule": "new_resident", "value": "no_use_tax_on_personal_vehicle;register_within_30_days", "statute_wording": "A person relocating to Tennessee on a bona fide change of residence from another state can import the person’s personal motor vehicle or personal manufactured home into Tennessee without payment of Tennessee use tax.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salestaxguideautoboats.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0062", "state": "TN", "rule": "nonresident_three_day_removal", "value": "exempt_with_affidavit", "statute_wording": "TN law allows a buyer to purchase or lease a vehicle in TN and have up to 3 days to remove into another state without having to pay TN sales or use tax on the purchase.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/misc/tax-issues-automobile-dealers.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0063", "state": "TN", "rule": "exemption_military", "value": "active_duty_stationed_in_TN_exempt", "statute_wording": "", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salestaxguideautoboats.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0064", "state": "TN", "rule": "dealer_rate_markup_cap", "value": "none_found", "statute_wording": "", "source_url": "https://codes.findlaw.com/tn/title-47-commercial-instruments-and-transactions/tn-code-sect-47-14-103/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0065", "state": "TN", "rule": "max_finance_rate", "value": "formula_rate_11.00pct_as_of_2026-09-29", "statute_wording": "the maximum effective formula rate of interest in Tennessee is 11.00 percent per annum.", "source_url": "https://www.tn.gov/tdfi/news/2026/9/29/commissioner-gonzales-announces-weekly-formula-rate-september-29--2026.html", "checked_date": "2026-10-02", "effective_date": "2026-09-29", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0066", "state": "TN", "rule": "used_vehicle_rule", "value": "same_tax_as_new;no_tire_fee", "statute_wording": "Purchasers of new and used vehicles must pay state sales tax at the rate of 7 percent and the state single-article tax at the rate of 2.75 percent.", "source_url": "https://revenue.support.tn.gov/hc/en-us/articles/360060395571-VTR-34-Sales-Tax-on-a-Vehicle-Purchase", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0067", "state": "TN", "rule": "recent_change", "value": "davidson_local_2.25_to_2.75", "statute_wording": "The effective date of the tax surcharge is February 1, 2025.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales24-11.pdf", "checked_date": "2026-10-02", "effective_date": "2025-02-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0068", "state": "TN", "rule": "recent_change", "value": "clerk_title_fee_5.50_to_8.50", "statute_wording": "", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr22-11.pdf", "checked_date": "2026-10-02", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0069", "state": "TN", "rule": "recent_change", "value": "ev_200_and_new_hybrid_100", "statute_wording": "", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr23-14.pdf", "checked_date": "2026-10-02", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0070", "state": "TN", "rule": "recent_change", "value": "clerk_mailing_fees_7_plate_3_decal", "statute_wording": "", "source_url": "https://www.tn.gov/revenue/tax-resources/legal-resources/legislative-summaries/2025-legislative-summaries-.html", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0071", "state": "TN", "rule": "recent_change", "value": "hybrid_definition_amended", "statute_wording": "", "source_url": "https://www.tn.gov/revenue/tax-resources/legal-resources/legislative-summaries/2026-legislative-summaries-.html", "checked_date": "2026-10-02", "effective_date": "2026-03-26", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0072", "state": "TN", "rule": "recent_change", "value": "military_ev_fee_exemption", "statute_wording": "", "source_url": "https://www.tn.gov/revenue/tax-resources/legal-resources/legislative-summaries/2026-legislative-summaries-.html", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0073", "state": "TN", "rule": "recent_change", "value": "no_change_to_rates_or_single_article_2024_2026", "statute_wording": "", "source_url": "https://www.tn.gov/revenue/tax-resources/legal-resources/legislative-summaries/2026-legislative-summaries-.html", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0074", "state": "TN", "rule": "upcoming_change", "value": "ev_fee_274", "statute_wording": "For registration renewals on or after January 1, 2027, and prior to January 1, 2028: $274.", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr23-14.pdf", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0075", "state": "TN", "rule": "upcoming_change", "value": "hybrid_and_ev_fee_inflation_indexing", "statute_wording": "", "source_url": "https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr23-14.pdf", "checked_date": "2026-10-02", "effective_date": "2028-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TN-0076", "state": "TN", "rule": "upcoming_change", "value": "proof_of_lawful_presence_at_initial_registration", "statute_wording": "Effective January 1, 2027, Tenn. Code Ann. § 55-4-144 requires applicants seeking initial registrations for certain motor vehicles to provide documentation", "source_url": "https://www.tn.gov/revenue/title-and-registration/vehicle-registration/initial-registration.html", "checked_date": "2026-10-02", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0077", "state": "TN", "rule": "upcoming_change", "value": "proof_of_insurance_at_initial_registration_and_higher_coverage_failure_fees", "statute_wording": "", "source_url": "https://www.tn.gov/revenue/tax-resources/legal-resources/legislative-summaries/2026-legislative-summaries-.html", "checked_date": "2026-10-02", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TN-0078", "state": "TN", "rule": "doc_fee_complaint", "value": "Tennessee Motor Vehicle Commission (Department of Commerce and Insurance); 500 James Robertson Pkwy, Nashville, TN 37243-0565", "statute_wording": "an email confirmation will be sent to you with the complaint number provided", "source_url": "https://www.tn.gov/commerce/regboards/mvc/consumer/complaint.html", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0001", "state": "TX", "rule": "tax_local_name", "value": "motor vehicle sales tax (use tax if bought out of state)", "statute_wording": "A tax is imposed on every retail sale of every motor vehicle sold in this state.", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.021", "checked_date": "2026-10-02", "effective_date": "1982-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0002", "state": "TX", "rule": "tax_type", "value": "state-only excise on total consideration; flat taxes for even trade, gift, new resident", "statute_wording": "The tax rate is 6-1/4 percent of the total consideration.", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.021", "checked_date": "2026-10-02", "effective_date": "1991-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0003", "state": "TX", "rule": "tax_collected_by", "value": "licensed dealer at sale; remits to county tax assessor-collector within 30 days", "statute_wording": "a seller who makes a sale subject to the sales tax imposed by Section 152.021 shall add the amount of the tax to the sales price", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.0411", "checked_date": "2026-10-02", "effective_date": "1996-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0004", "state": "TX", "rule": "tax_due_date", "value": "30 calendar days (Comptroller) / 20th working day (statute)", "statute_wording": "the tax imposed by Section 152.021 is due on the 20th working day after the date the motor vehicle is delivered to the purchaser", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.041", "checked_date": "2026-10-02", "effective_date": "2006-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0005", "state": "TX", "rule": "late_tax_penalty", "value": "5% if 1-30 days late; 10% if over 30 days late", "statute_wording": "If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.", "source_url": "https://comptroller.texas.gov/taxes/motor-vehicle/sales-use.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0006", "state": "TX", "rule": "state_rate", "value": "6.25%", "statute_wording": "The tax rate is 6-1/4 percent of the total consideration.", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.021", "checked_date": "2026-10-02", "effective_date": "1991-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0007", "state": "TX", "rule": "taxable_base", "value": "price incl. attached accessories and pre-sale transport, less trade value, cash discounts and rebates passed to buyer", "statute_wording": "\"Total consideration\" means the amount paid or to be paid for a motor vehicle and its accessories attached on or before the sale, without deducting:", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.002", "checked_date": "2026-10-02", "effective_date": "2011-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0008", "state": "TX", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0009", "state": "TX", "rule": "terp_surcharge", "value": "1% (MY1997+) / 2.5% (MY1996-) on-road diesel over 14,000 lb only", "statute_wording": "a surcharge is imposed on every retail sale, lease, or use of every on-road diesel motor vehicle that is over 14,000 pounds", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.0215", "checked_date": "2026-10-02", "effective_date": "2019-08-30", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0010", "state": "TX", "rule": "local_tax", "value": "none — no city/county/transit sales tax on motor vehicles", "statute_wording": "motor vehicles, trailers, and semitrailers as defined, taxed, or exempted by Chapter 152", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.308", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0011", "state": "TX", "rule": "local_tax_basis", "value": "n/a", "statute_wording": "", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.103", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0012", "state": "TX", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.103", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0013", "state": "TX", "rule": "local_rate_lookup", "value": "not needed for tax; county needed for fees", "statute_wording": "", "source_url": "https://www.txdmv.gov/sites/default/files/body-files/FeeChart_1C.pdf", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0014", "state": "TX", "rule": "trade_in_credit", "value": "full credit for trade value (allowance), not equity", "statute_wording": "the value of a motor vehicle taken by a seller as all or a part of the consideration for sale of another motor vehicle", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.002", "checked_date": "2026-10-02", "effective_date": "1982-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0015", "state": "TX", "rule": "trade_in_cap", "value": "no cap; trade worth more than price = $0 tax, no refund", "statute_wording": "There is no tax due when a purchaser trades in a motor vehicle of greater value on a motor vehicle of lesser value, commonly referred to as a trade-down.", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/trade-ins.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0016", "state": "TX", "rule": "negative_equity", "value": "not taxed; does not reduce trade credit", "statute_wording": "The value of the motor vehicle trade-in is not the equity, but the value of the vehicle traded in.", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/trade-ins.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0017", "state": "TX", "rule": "rebate_manufacturer", "value": "reduces taxable price (taxed after rebate) when passed to buyer", "statute_wording": "Both manufacturer’s and dealer’s rebates passed directly to customers reduce the total consideration when computing the taxable value of a motor vehicle.", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/total-consideration.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0018", "state": "TX", "rule": "discount_dealer", "value": "reduces taxable price", "statute_wording": "a cash discount", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.002", "checked_date": "2026-10-02", "effective_date": "1982-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0019", "state": "TX", "rule": "doc_fee_taxable", "value": "not taxable if separately stated", "statute_wording": "separately stated charge for preparing and processing documents related to the transfer of a motor vehicle, usually called a documentary fee", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/total-consideration.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0020", "state": "TX", "rule": "service_contract_taxable", "value": "not taxable if separately stated", "statute_wording": "separately stated charges for an extended service contract (warranty) or maintenance agreement", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/total-consideration.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0021", "state": "TX", "rule": "gap_taxable", "value": "not taxable if separately stated", "statute_wording": "separately stated insurance, automobile club membership, or charge for debt cancellation agreement", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/total-consideration.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0022", "state": "TX", "rule": "addons_taxable", "value": "taxable if affixed to the vehicle at sale", "statute_wording": "all accessories or attachments that are affixed to the motor vehicle at the time of sale", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/total-consideration.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0023", "state": "TX", "rule": "destination_taxable", "value": "taxable (pre-sale transport); post-sale delivery not taxable if separately stated", "statute_wording": "the cost of transportation of the motor vehicle before its sale", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.002", "checked_date": "2026-10-02", "effective_date": "1982-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0024", "state": "TX", "rule": "gov_fees_taxable", "value": "not taxable if separately stated (incl. deputy fees)", "statute_wording": "separately stated fees or charges prescribed by law in connection with the sale or inspection of the motor vehicle, and any additional fees charged by the deputy of a county tax assessor-collector (CTAC)", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/total-consideration.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0025", "state": "TX", "rule": "title_fee", "value": "$33.00", "statute_wording": "$33 if the applicant's residence is a county located within a nonattainment area … or is an affected county, as defined by Section 386.001, Health and Safety Code", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.501.htm#501.138", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0026", "state": "TX", "rule": "title_fee", "value": "$28.00", "statute_wording": "$28 if the applicant's residence is any other county.", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.501.htm#501.138", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0027", "state": "TX", "rule": "registration_fee", "value": "$50.75/yr base (≤6,000 lb)", "statute_wording": "The fee for a registration year for registration of a vehicle with a gross weight of 6,000 pounds or less is $50.75, unless otherwise provided in this chapter.", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.502.htm#502.252", "checked_date": "2026-10-02", "effective_date": "2013-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0028", "state": "TX", "rule": "registration_fee", "value": "$1.00/yr TexasSure", "statute_wording": "The Texas registration fee is comprised of the base registration fee for your vehicle type and $1 for the maintenance and operations of the Insurance Verification Project (TexasSure).", "source_url": "https://www.txdmv.gov/motorists/register-your-vehicle", "checked_date": "2026-10-02", "effective_date": "2012-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0029", "state": "TX", "rule": "county_local_fees", "value": "$11.50/yr Harris ($10 road & bridge + $1.50 child safety)", "statute_wording": "Harris $11.50", "source_url": "https://www.txdmv.gov/sites/default/files/body-files/FeeChart_1C.pdf", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0030", "state": "TX", "rule": "county_local_fees", "value": "$11.50/yr Comal", "statute_wording": "Comal $11.50", "source_url": "https://www.txdmv.gov/sites/default/files/body-files/FeeChart_1C.pdf", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0031", "state": "TX", "rule": "county_local_fees", "value": "$0-$31.50/yr statewide range", "statute_wording": "The amount listed under local fees may range from $0 to $31.50 depending on your county of registration.", "source_url": "https://www.txdmv.gov/motorists/register-your-vehicle", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0032", "state": "TX", "rule": "plate_fee", "value": "$10.00 dealer-issued metal plate fee (remitted to county)", "statute_wording": "Beginning July 1, you will collect a $10 metal plate fee, not the $5 tag fee. The $10 fee will be paid to the tax office with the title application process … You cannot charge more than $10.", "source_url": "https://www.txdmv.gov/sites/default/files/body-files/ENF%20HB%20718%20FAQ%20Dealer%20Handout%20032125.pdf", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0033", "state": "TX", "rule": "lien_fee", "value": "no separate state lien fee at sale", "statute_wording": "", "source_url": "https://www.hctax.net/Auto/AutoFAQ", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0034", "state": "TX", "rule": "inspection_emissions_fee", "value": "$7.50/yr inspection program replacement fee", "statute_wording": "the applicant shall pay an annual fee of $7.50.", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.548.htm#548.510", "checked_date": "2026-10-02", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0035", "state": "TX", "rule": "inspection_emissions_fee", "value": "$16.75 one-time (new vehicle, 24-month first registration)", "statute_wording": "an applicant shall pay a one-time fee of $16.75 if the application is for the initial registration of a passenger car or light truck under Section 502.044(a-1).", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.548.htm#548.510", "checked_date": "2026-10-02", "effective_date": "2025-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0036", "state": "TX", "rule": "inspection_emissions_fee", "value": "$2.75 emissions state fee at registration (17 emissions counties)", "statute_wording": "pay the applicable $2.75 Emissions Inspection Fee prior to registering your vehicle", "source_url": "https://www.txdmv.gov/motorists/register-your-vehicle", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0037", "state": "TX", "rule": "other_point_of_sale_fees", "value": "$4.75 processing and handling per registration transaction", "statute_wording": "a processing and handling fee in the amount of $4.75 shall be collected with each registration transaction processed by the department, the county tax assessor-collector, or a deputy", "source_url": "https://www.law.cornell.edu/regulations/texas/43-Tex-Admin-Code-SS-217-183", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0038", "state": "TX", "rule": "other_point_of_sale_fees", "value": "$2.50 registration transfer fee (used vehicle, current registration)", "statute_wording": "a transfer fee of $2.50 for the transfer of the registration of the motor vehicle.", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.502.htm#502.192", "checked_date": "2026-10-02", "effective_date": "2012-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0039", "state": "TX", "rule": "other_point_of_sale_fees", "value": "title late fee $10 (dealer seller) / $25 (private buyer) +$25 per 30 days, max $250", "statute_wording": "If the seller does not hold a general distinguishing number, subject to Subsection (b) the applicant's late fee is $25.", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.501.htm#501.146", "checked_date": "2026-10-02", "effective_date": "2013-06-14", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0040", "state": "TX", "rule": "ev_hybrid_fee", "value": "$400 new EV (first 2-yr registration); $200/yr thereafter; hybrids $0", "statute_wording": "at the time of application for registration or renewal of registration of an electric vehicle, the applicant shall pay an additional fee of: (1) $400, for the registration of a new vehicle", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.502.htm#502.360", "checked_date": "2026-10-02", "effective_date": "2023-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0041", "state": "TX", "rule": "registration_period", "value": "12 months; 24 months for new current/preceding-MY passenger car or light truck", "statute_wording": "the department shall designate a vehicle registration period of 24 consecutive months to begin on the first day of a calendar month and end on the last day of the 24th calendar month for a passenger car or light truck", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.502.htm#502.044", "checked_date": "2026-10-02", "effective_date": "2025-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0042", "state": "TX", "rule": "dealer_registration_service_fee", "value": "optional: up to $20 plate-database fee; up to $10 dealer-deputy title fee", "statute_wording": "The dealer may charge a reasonable fee not to exceed $20 for costs associated with complying with this section.", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.503.htm#503.0631", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0043", "state": "TX", "rule": "doc_fee_rule", "value": "presumed reasonable at or below $225 — not a cap; above $225 needs OCCC notification and cost analysis", "statute_wording": "A documentary fee of $225 or less is presumed reasonable under Texas Finance Code, §348.006(f).", "source_url": "https://www.law.cornell.edu/regulations/texas/7-Tex-Admin-Code-SS-84-205", "checked_date": "2026-10-02", "effective_date": "2024-07-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0044", "state": "TX", "rule": "doc_fee_amount", "value": "$225.00", "statute_wording": "$225 or less: A seller is not required to provide a notification or cost analysis to the OCCC before charging a documentary fee of $225 or less.", "source_url": "https://occc.texas.gov/wp-content/uploads/2025/11/b16-5-mvsf-doc-fee-filing-instructions-7-2-24_0.pdf", "checked_date": "2026-10-02", "effective_date": "2024-07-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0045", "state": "TX", "rule": "doc_fee_indexing", "value": "none — changes only by Finance Commission rule", "statute_wording": "A documentary fee charged in accordance with this section is considered reasonable for purposes of this section if the amount is less than or equal to the amount of the documentary fee presumed reasonable as established by rule of the finance commission.", "source_url": "https://statutes.capitol.texas.gov/Docs/FI/htm/FI.348.htm#348.006", "checked_date": "2026-10-02", "effective_date": "2017-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0046", "state": "TX", "rule": "doc_fee_disclosure", "value": "statutory notice, bold/capitalized/conspicuous, on buyer's order, contract and posted where sales are finalized", "statute_wording": "A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE. A DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO BUYERS FOR HANDLING DOCUMENTS RELATING TO THE SALE. A DOCUMENTARY FEE MAY NOT EXCEED A REASONABLE AMOUNT AGREED TO BY THE PARTIES. THIS NOTICE IS REQUIRED BY LAW.", "source_url": "https://statutes.capitol.texas.gov/Docs/FI/htm/FI.348.htm#348.006", "checked_date": "2026-10-02", "effective_date": "2017-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0047", "state": "TX", "rule": "doc_fee_cash_credit_same", "value": "yes — must be charged to cash and credit buyers", "statute_wording": "the retail seller must charge the documentary fee to cash buyers and credit buyers", "source_url": "https://statutes.capitol.texas.gov/Docs/FI/htm/FI.348.htm#348.006", "checked_date": "2026-10-02", "effective_date": "2017-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0048", "state": "TX", "rule": "private_party_tax", "value": "6.25% of greater of price or 80% of SPV", "statute_wording": "Tax is calculated on the greater of the actual sales price or 80 percent of the SPV shown for that day.", "source_url": "https://comptroller.texas.gov/taxes/motor-vehicle/private-party-spv.php", "checked_date": "2026-10-02", "effective_date": "2006-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0049", "state": "TX", "rule": "private_party_value_basis", "value": "price, or 80% of TxDMV SPV if price is lower, or certified appraisal (Form 14-128) within 30 days", "statute_wording": "If the amount paid … is less than 80 percent of the standard presumptive value of the vehicle, a county tax assessor-collector shall compute the tax on the amount that is equal to 80 percent of the standard presumptive value", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.0412", "checked_date": "2026-10-02", "effective_date": "2013-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0050", "state": "TX", "rule": "out_of_state_credit", "value": "dollar-for-dollar credit for state and local sales/use tax paid to another state", "statute_wording": "The credit is dollar-for-dollar.", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/credit.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0051", "state": "TX", "rule": "buying_out_of_state", "value": "TX resident owes 6.25% use tax less credit, within 30 days of bringing vehicle in", "statute_wording": "A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this state by a Texas resident", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.022", "checked_date": "2026-10-02", "effective_date": "1991-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0052", "state": "TX", "rule": "new_resident", "value": "$90 per vehicle previously registered in new resident's name", "statute_wording": "Except as provided by Subsection (b-1), the tax is $90 for each vehicle.", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.023", "checked_date": "2026-10-02", "effective_date": "2005-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0053", "state": "TX", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://statutes.capitol.texas.gov/Docs/FI/htm/FI.348.htm", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0054", "state": "TX", "rule": "max_finance_rate", "value": "add-on caps per $100/yr: $7.50 new current MY; $10 other new or used ≤2 MY old; $12.50 used 3-4 MY old; $15 older used ($18 if balance ≤$300)", "statute_wording": "The add-on charge is $7.50 per $100 per year on the principal balance for a new motor vehicle designated by the manufacturer by a model year that is not earlier than the year in which the sale is made.", "source_url": "https://statutes.capitol.texas.gov/Docs/FI/htm/FI.348.htm#348.104", "checked_date": "2026-10-02", "effective_date": "2011-09-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0055", "state": "TX", "rule": "used_vehicle_rule", "value": "dealer used sale taxed on actual price (no SPV); new 12-month registration", "statute_wording": "Standard presumptive value (SPV) procedures do not apply when a licensed dealer is a party to the sale.", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/dealers.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0056", "state": "TX", "rule": "inventory_tax_line", "value": "may be listed separately as a negotiable reimbursement; not taxable", "statute_wording": "Dealers may, however, separately list a reimbursement of the VIT on the sales agreement.", "source_url": "https://comptroller.texas.gov/taxes/publications/96-254/vit.php", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0057", "state": "TX", "rule": "recent_change", "value": "doc fee presumption raised $150 to $225", "statute_wording": "A documentary fee of $225 or less is presumed reasonable under Texas Finance Code, §348.006(f).", "source_url": "https://www.law.cornell.edu/regulations/texas/7-Tex-Admin-Code-SS-84-205", "checked_date": "2026-10-02", "effective_date": "2024-07-11", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0058", "state": "TX", "rule": "recent_change", "value": "safety inspections ended; $7.50 inspection program replacement fee ($16.75 new 2-year)", "statute_wording": "As of January 1, 2025, non-commercial vehicles are no longer required to obtain a safety inspection prior to vehicle registration.", "source_url": "https://www.txdmv.gov/motorists/register-your-vehicle", "checked_date": "2026-10-02", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0059", "state": "TX", "rule": "recent_change", "value": "metal plates issued at sale; $10 plate fee replaces $5 paper-tag fee", "statute_wording": "All licensed dealers must issue metal license plates to buyers at the time of sale.", "source_url": "https://www.txdmv.gov/dealers/HB718", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0060", "state": "TX", "rule": "recent_change", "value": "24-month first registration codified; gift-tax filing tightened; estate transfers exempt; new exemptions", "statute_wording": "", "source_url": "https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm", "checked_date": "2026-10-02", "effective_date": "2025-09-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "TX-0061", "state": "TX", "rule": "recent_change", "value": "OCCC doc-fee cost-analysis amendments not approved for publication", "statute_wording": "The Finance Commission members determined not to make a motion to Approve the Proposal and Publication for Comment of Amendments in 7 TAC, Part 5, Chapter 84, § 84.205, Concerning Documentary Fee.", "source_url": "https://www.fc.texas.gov/sites/default/files/2026-08/06192026-FC-Minutes-Approved.pdf", "checked_date": "2026-10-02", "effective_date": "2026-06-19", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0062", "state": "TX", "rule": "upcoming_change", "value": "county optional fees can change only on Jan 1 (CY2027 chart not yet published)", "statute_wording": "A fee imposed under this section may take effect only on January 1 of a year.", "source_url": "https://statutes.capitol.texas.gov/Docs/TN/htm/TN.502.htm#502.401", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0063", "state": "TX", "rule": "upcoming_change", "value": "next legislative session 2027; doc fee rule may return to Finance Commission", "statute_wording": "", "source_url": "https://www.fc.texas.gov/about/finance-commission-meetings", "checked_date": "2026-10-19", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "TX-0064", "state": "TX", "rule": "doc_fee_complaint", "value": "Texas Office of Consumer Credit Commissioner (OCCC); 2601 North Lamar Boulevard, Austin TX 78705", "statute_wording": "The OCCC may review the amount of the documentary fee for reasonableness.", "source_url": "https://occc.texas.gov/consumers/file-a-complaint/", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "US-0001", "state": "US", "rule": "reg_z_exemption_threshold", "value": "$73,400 (2026)", "statute_wording": "From January 1, 2026, through December 31, 2026, the threshold amount is $73,400.", "source_url": "https://www.federalregister.gov/d/2025-22814", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "US-0002", "state": "US", "rule": "apr_tolerance", "value": "±0.125 percentage point (regular); ±0.25 (irregular)", "statute_wording": "not more than 1/8 of 1 percentage point above or below the annual percentage rate determined in accordance with appendix J", "source_url": "https://www.ecfr.gov/current/title-12/chapter-X/part-1026/subpart-C/section-1026.22", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "US-0003", "state": "US", "rule": "finance_charge_tolerance", "value": "±$10 when amount financed > $1,000; ±$5 when ≤ $1,000", "statute_wording": "in a transaction involving an amount financed of more than $1,000, it is not more than $10 above or below the amount required to be disclosed", "source_url": "https://www.ecfr.gov/current/title-12/chapter-X/part-1026/subpart-C/section-1026.18", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "US-0004", "state": "US", "rule": "whole_cents_disregard", "value": "creditor may ignore whole-cent rounding, month lengths, leap years", "statute_wording": "The creditor may disregard the effects of the following in making calculations and disclosures. (i) That payments must be collected in whole cents.", "source_url": "https://www.ecfr.gov/current/title-12/chapter-X/part-1026/subpart-C/section-1026.17", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "US-0005", "state": "US", "rule": "odd_first_period_disregard", "value": "first period up to 11 days shorter or 21 days longer than a month may be disregarded (terms 1-10 years)", "statute_wording": "a first period not more than 11 days shorter or 21 days longer than a regular period", "source_url": "https://www.ecfr.gov/current/title-12/chapter-X/part-1026/subpart-C/section-1026.17", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "US-0006", "state": "US", "rule": "rate_benchmark_bank_60mo_new", "value": "7.14% (May 2026 reading)", "statute_wording": "Interest rates for new-car loans and personal loans at commercial banks are simple unweighted averages of each bank's most common rate charged during the first calendar week of the middle month of each quarter.", "source_url": "https://www.federalreserve.gov/releases/g19/current/default.htm", "checked_date": "2026-10-02", "effective_date": "2026-07-08", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "US-0007", "state": "US", "rule": "rate_benchmark_credit_tiers", "value": "Experian Q2 2026 average APR new/used: super prime 4.41/6.29; prime 6.15/8.81; near prime 9.71/13.93; subprime 13.52/19.10; deep subprime 16.11/21.62", "statute_wording": "", "source_url": "https://us-preview.experian.com/content/dam/noindex/na/us/automotive/finance-trends/2026/experian-safm-q2-2026.pdf", "checked_date": "2026-10-02", "effective_date": "2026-08-27", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "US-0008", "state": "US", "rule": "rate_benchmark_bank_60mo_new", "value": "7.54% (August 2026 reading, preliminary)", "statute_wording": "Interest rates for new-car loans and personal loans at commercial banks are simple unweighted averages of each bank's most common rate charged during the first calendar week of the middle month of each quarter.", "source_url": "https://www.federalreserve.gov/releases/g19/current/default.htm", "checked_date": "2026-10-10", "effective_date": "2026-10-07", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "US-0009", "state": "US", "rule": "loan_maturity_finance_co_new", "value": "67 months (June 2026 reading, revised)", "statute_wording": "Covers most of the captive and non-captive finance companies. The series of finance company new car loan terms included in previous releases are discontinued. They remain available from the Data Download Program.", "source_url": "https://www.federalreserve.gov/releases/g19/current/default.htm", "checked_date": "2026-11-11", "effective_date": "2026-10-07", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "US-0010", "state": "US", "rule": "rate_benchmark_bank_60mo_new", "value": "7.54% (August 2026 reading, revised)", "statute_wording": "Interest rates for new-car loans and personal loans at commercial banks are simple unweighted averages of each bank's most common rate charged during the first calendar week of the middle month of each quarter.", "source_url": "https://www.federalreserve.gov/releases/g19/current/default.htm", "checked_date": "2026-11-11", "effective_date": "2026-11-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0001", "state": "UT", "rule": "tax_local_name", "value": "Sales and use tax (on a vehicle: \"sales tax\"; on a private or out-of-state purchase paid at DMV: \"use tax\")", "statute_wording": "Sales tax is due on all motor vehicle sales.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0002", "state": "UT", "rule": "tax_type", "value": "general_sales_and_use_tax_state_plus_local", "statute_wording": "Sales and use tax is assessed on the purchase price.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0003", "state": "UT", "rule": "tax_collected_by", "value": "dealer_collects_and_remits_on_its_return; private_buyer_pays_DMV_at_first_titling", "statute_wording": "Sales tax on any vehicle purchased from a motor vehicle dealer (including a body/repair shop) must be paid by the dealer on their Sales and Use Tax Return.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0004", "state": "UT", "rule": "state_rate", "value": "4.85%", "statute_wording": "a state tax imposed on the transaction at a tax rate equal to the sum of: (A) 4.70%; (B) the rate specified in Subsection (6)(a)", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S103.html", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0005", "state": "UT", "rule": "taxable_base", "value": "purchase price incl. doc fee, destination/freight, add-ons and service contracts; minus trade-in allowance and separately stated manufacturer rebate; excludes separately stated government fees, GAP, finance charges", "statute_wording": "\"Purchase price\" and \"sales price\" mean the total amount of consideration: (i) valued in money", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S102.html", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0006", "state": "UT", "rule": "min_max_tax", "value": "none", "statute_wording": "Sales and use tax is assessed on the purchase price.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0007", "state": "UT", "rule": "local_tax", "value": "yes: Salt Lake City vehicle rate 2.60% local (7.45% combined); combined chart rate 8.45% does NOT apply to vehicles", "statute_wording": "A city or town may not impose a tax under this section on: (a) the sale of: (i) a motor vehicle", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S402.1.html", "checked_date": "2026-10-03", "effective_date": "2026-05-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0008", "state": "UT", "rule": "local_tax", "value": "capital city revitalization tax 0.5% excluded from vehicle sales", "statute_wording": "A local government may not impose a tax under this section on: (a) the sale of: (i) a motor vehicle", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S402.5.html", "checked_date": "2026-10-03", "effective_date": "2026-05-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0009", "state": "UT", "rule": "local_tax", "value": "resort communities tax (and additional resort tax) excluded from vehicle sales", "statute_wording": "a city or town may not impose a tax under this section on: (i) (A) the sale of a motor vehicle", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S401.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0010", "state": "UT", "rule": "local_tax_basis", "value": "dealer sale: dealer business location; private sale: buyer registration address; out-of-state dealer with no Utah location: where buyer takes receipt", "statute_wording": "the location of the sale of that tangible personal property is the business location of the dealer.", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S213.html", "checked_date": "2026-10-03", "effective_date": "2020-05-12", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0011", "state": "UT", "rule": "local_tax_basis", "value": "Pub 5 restates: dealer location / buyer address on registration", "statute_wording": "The sales tax rate is based on the dealer’s location when a vehicle is bought from a dealer.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0012", "state": "UT", "rule": "local_tax_cap", "value": "none", "statute_wording": "Sales and use tax is assessed on the purchase price.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0013", "state": "UT", "rule": "local_rate_lookup", "value": "Quarterly Combined Sales and Use Tax Rates chart (PDF + XLSX), 391 locations in Q4 2026; subtract RR, CF and CR columns for vehicle sales", "statute_wording": "Rates In effect as of October 1, 2026", "source_url": "https://files.tax.utah.gov/tax/salestax/rate/26q4combined.xlsx", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0014", "state": "UT", "rule": "trade_in_credit", "value": "full (dealer sales); private sales: vehicle-for-vehicle trades only, documented on bill of sale", "statute_wording": "for purposes of calculating sales or use tax upon vehicles not sold by a vehicle dealer, trade-ins are limited to other vehicles only", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S104.html", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0015", "state": "UT", "rule": "trade_in_cap", "value": "none", "statute_wording": "An allowance for a trade-in of tangible personal property on the purchase of a vehicle may be excluded from the amount on which the tax is computed.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0016", "state": "UT", "rule": "negative_equity", "value": "not taxed (inference); added to the loan", "statute_wording": "The portion attributed to nontaxable charges (e.g., the payoff of a prior obligation, license/registration/titling fees, etc.) are exempt.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0017", "state": "UT", "rule": "rebate_manufacturer", "value": "lowers the tax (new and used) when separately stated", "statute_wording": "a manufacturer rebate on a motor vehicle", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S102.html", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0018", "state": "UT", "rule": "discount_dealer", "value": "not taxed (dealer discount lowers the price); third-party-reimbursed coupons are taxed", "statute_wording": "a discount: (A) in a form including: (I) cash; (II) term; or (III) coupon; (B) that is allowed by a seller", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S102.html", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0019", "state": "UT", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Document service fees (also called handling fees when a vehicle is not delivered)", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0020", "state": "UT", "rule": "service_contract_taxable", "value": "yes", "statute_wording": "Service plans and extended warranties, even when the sale of the vehicle qualifies for the authorized carrier exemption", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0021", "state": "UT", "rule": "gap_taxable", "value": "no", "statute_wording": "Charges for Guaranteed Auto Protection (GAP) coverage plans", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0022", "state": "UT", "rule": "addons_taxable", "value": "yes (except emissions and safety items)", "statute_wording": "Add-ons (except emissions and safety)", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0023", "state": "UT", "rule": "destination_taxable", "value": "yes", "statute_wording": "Freight (when charged to the dealer and passed on to the buyer)", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0024", "state": "UT", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "State-mandated fees and taxes assessed in conjunction with the retail sale of a motor vehicle are not subject to the sales tax", "source_url": "https://adminrules.utah.gov/public/rule/R865-19s/Current%20Rules", "checked_date": "2026-10-03", "effective_date": "2026-08-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0025", "state": "UT", "rule": "title_fee", "value": "$6.00", "statute_wording": "A fee of $6 shall be paid to the division for the issuance of each original and duplicate certificate of title", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S1210.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0026", "state": "UT", "rule": "registration_fee", "value": "$58.25 (2026, 12 months, passenger vehicle <=14,000 lb GCWR); statute says $44", "statute_wording": "$44 for each motor vehicle of 14,000 pounds or less gross combined weight rating, excluding motorcycles", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S1206.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0027", "state": "UT", "rule": "registration_fee", "value": "additional $7.50 (2026) on every registration ($7 statutory, from 2024-01-01)", "statute_wording": "the individual shall also pay an additional $7 as part of the registration fee", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S1206.html", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0028", "state": "UT", "rule": "registration_fee", "value": "source: legislature briefing on 2026 adjusted fees", "statute_wording": "This registration fee is also indexed for inflation. The adjusted amount is $7.50 for 2026.", "source_url": "https://le.utah.gov/interim/2026/pdf/Vehicle_Registration.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0029", "state": "UT", "rule": "uniform_fee_in_lieu_of_property_tax", "value": "$150 (model years 2024-2026); $110 (2021-2023); $80 (2018-2020); $50 (2015-2017); $10 (2014 and older)", "statute_wording": "Less than 3 years $150", "source_url": "https://le.utah.gov/xcode/Title59/Chapter2/59-2-S405.1.html", "checked_date": "2026-10-03", "effective_date": "1999-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0030", "state": "UT", "rule": "property_tax", "value": "none billed later for passenger vehicles; replaced by the age-based uniform fee paid at registration", "statute_wording": "there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax", "source_url": "https://le.utah.gov/xcode/Title59/Chapter2/59-2-S405.1.html", "checked_date": "2026-10-03", "effective_date": "1999-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0031", "state": "UT", "rule": "county_local_fees", "value": "Salt Lake County: corridor preservation $10.00 + air pollution control $3.00", "statute_wording": "a county legislative body may impose a local option highway construction and transportation corridor preservation fee of up to $10 on each motor vehicle registration within the county", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S1222.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0032", "state": "UT", "rule": "county_local_fees", "value": "APC fee Salt Lake $3.00", "statute_wording": "An Air Pollution Control (APC) Fee is required in the following counties on all passenger motor vehicles and motorcycles, with the exception of electric powered vehicles", "source_url": "https://dmv.utah.gov/register/registration-taxes-fees/", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0033", "state": "UT", "rule": "plate_fee", "value": "$18.75 standard plate incl. decal, registration and postage (same fee for any new plate)", "statute_wording": "For a passenger vehicle, the cost to switch is a $23.75 plate fee.", "source_url": "https://dmv.utah.gov/plates/license-plates/license-plate-faq/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0034", "state": "UT", "rule": "lien_fee", "value": "$0 separate (lien is shown on the new $6 title)", "statute_wording": "giving the name of the owner and a statement of one lien or encumbrance, if any", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S603.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0035", "state": "UT", "rule": "inspection_emissions_fee", "value": "$0 for new car (exempt); used 2022 needs an emissions test in Salt Lake County in 2026 (station fee, not a DMV line); no safety inspection", "statute_wording": "Vehicles less than two years old (based on the model year) are exempt from the emission requirement.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-09.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0036", "state": "UT", "rule": "other_point_of_sale_fees", "value": "driver education $2.50; uninsured motorist ID $1.00; electronic payment $3.00", "statute_wording": "the fee is $2.50 upon each motor vehicle to be registered for a one-year registration period", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S1204.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0037", "state": "UT", "rule": "other_point_of_sale_fees", "value": "electronic payment fee $3.00", "statute_wording": "shall be imposed regardless of the method of payment for a particular transaction", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S1221.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0038", "state": "UT", "rule": "search_and_rescue_fee", "value": "n/a for passenger cars", "statute_wording": "money received by the state under Subsection (11) and under Sections 23A-4-209 , 41-22-34 , and 73-18-24", "source_url": "https://le.utah.gov/xcode/Title53/Chapter2A/53-2a-S1102.html", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0039", "state": "UT", "rule": "temporary_permit_fee", "value": "dealer 45-day permit; any permit fee the dealer passes on is not in totals (assumed); HB 8 caps it at $20.00 + up to $0.32 e-payment; DMV counter permit $6.00", "statute_wording": "A dealer may issue a temporary permit to a bona fide purchaser of a motor vehicle for a period not to exceed 45 days", "source_url": "https://le.utah.gov/xcode/Title41/Chapter3/41-3-S302.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0040", "state": "UT", "rule": "ev_hybrid_fee", "value": "2026: EV $180 (road usage charge cap) or enroll in per-mile RUC; hybrid $25; plug-in hybrid $64 (on top of registration)", "statute_wording": "$21.75 for each hybrid electric motor vehicle", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S1206.html", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0041", "state": "UT", "rule": "registration_period", "value": "12 months (6-month option for cars; 24 months only for trailers, EVs, OHVs, street-legal ATVs)", "statute_wording": "A person may register the following types of vehicles for a 24-month period", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S215.5.html", "checked_date": "2026-10-03", "effective_date": "2026-05-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0042", "state": "UT", "rule": "dealer_registration_service_fee", "value": "allowed; taxable if registration fees are listed separately; no state cap found", "statute_wording": "Electronic registration processing fee (if registration fees are listed separately)", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0043", "state": "UT", "rule": "doc_fee_rule", "value": "no cap; must post a sign stating the exact amount; may be charged on top of the negotiated price", "statute_wording": "Subsection (1)(d) does not prohibit a licensee from charging any of the following in addition to the negotiated purchase price", "source_url": "https://le.utah.gov/xcode/Title41/Chapter3/41-3-S211.html", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0044", "state": "UT", "rule": "doc_fee_rule", "value": "definition", "statute_wording": "\"dealer documentary service fee\" means a fee that a dealer charges a purchaser or lessee of a motor vehicle for preparing or processing any state-mandated documents or services.", "source_url": "https://adminrules.utah.gov/public/rule/R877-23v/Current%20Rules", "checked_date": "2026-10-03", "effective_date": "2025-09-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0045", "state": "UT", "rule": "doc_fee_amount", "value": "none set by law; $499 used as the example", "statute_wording": "These fees are not set or mandated by statute or rule.", "source_url": "https://adminrules.utah.gov/public/rule/R877-23v/Current%20Rules", "checked_date": "2026-10-03", "effective_date": "2025-09-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0046", "state": "UT", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "These fees are not set or mandated by statute or rule.", "source_url": "https://adminrules.utah.gov/public/rule/R877-23v/Current%20Rules", "checked_date": "2026-10-03", "effective_date": "2025-09-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0047", "state": "UT", "rule": "doc_fee_disclosure", "value": "posted sign with the actual amount; itemized on the transaction disclosure form; may be left out of advertised prices", "statute_wording": "The dealer documentary service fee of $______ as set forth in your contract of sale or lease agreement, represents costs to the dealer for preparing and processing documents", "source_url": "https://adminrules.utah.gov/public/rule/R877-23v/Current%20Rules", "checked_date": "2026-10-03", "effective_date": "2025-09-15", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0048", "state": "UT", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "The amount disclosed under Subsection (3)(a) shall be the actual amount of the dealer documentary service fee under the dealer's contract of sale or lease agreement.", "source_url": "https://adminrules.utah.gov/public/rule/R877-23v/Current%20Rules", "checked_date": "2026-10-03", "effective_date": "2025-09-15", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0049", "state": "UT", "rule": "transaction_disclosure_form", "value": "required before the sale is finalized; itemizes taxes and legally required fees, doc fee, optional charges, amount financed", "statute_wording": "Before a sale is finalized, a licensee shall provide the transaction disclosure form described in Subsection (3).", "source_url": "https://le.utah.gov/xcode/Title41/Chapter3/41-3-S401.6.html", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0050", "state": "UT", "rule": "private_party_tax", "value": "same sales tax, paid by buyer to DMV when titling, at the buyer’s registration-address rate", "statute_wording": "Sales tax on a vehicle purchased from anyone other than a licensed vehicle dealer is paid by the buyer when titling the vehicle for the first time.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0051", "state": "UT", "rule": "private_party_value_basis", "value": "bill-of-sale price; pricing-guide fair market value only if there is no bill of sale", "statute_wording": "In the absence of a bill of sale or other written evidence of value, the fair market value of the vehicle or vessel shall be determined by industry accepted vehicle pricing guides.", "source_url": "https://adminrules.utah.gov/public/rule/R865-19s/Current%20Rules", "checked_date": "2026-10-03", "effective_date": "2026-08-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0052", "state": "UT", "rule": "out_of_state_credit", "value": "credit for sales/use tax paid to another state; Utah collects any difference", "statute_wording": "a product upon which a sales or use tax was paid to some other state, or one of another state's subdivisions, except that the state shall be paid any difference", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S104.html", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0053", "state": "UT", "rule": "buying_out_of_state", "value": "Utah resident pays Utah use tax at titling, minus credit for tax paid elsewhere", "statute_wording": "A person living in Utah who buys a motor vehicle outside Utah must pay Utah use tax at the time of titling.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0054", "state": "UT", "rule": "nonresident_buying_in_utah", "value": "exempt if registered and used outside Utah (TC-721A) or delivered out of state by the dealer (TC-757)", "statute_wording": "sales of a vehicle of a type required to be registered under the motor vehicle laws of this state if: (a) the sale is not from the vehicle's lessor to the vehicle's lessee; (b) the vehicle is not registered in this state", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S104.html", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0055", "state": "UT", "rule": "new_resident", "value": "register within 60 days; no Utah tax if the other state’s tax was paid", "statute_wording": "A resident of another state who buys a vehicle in that state and brings it into Utah does not owe tax to Utah on the purchase if all sales or use taxes were paid to the other state.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0056", "state": "UT", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "the parties to a consumer credit agreement may contract for payment by the debtor of any finance charge and other charges and fees.", "source_url": "https://le.utah.gov/xcode/Title70C/Chapter2/70C-2-S101.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0057", "state": "UT", "rule": "max_finance_rate", "value": "none (agreed rate governs)", "statute_wording": "Except where restricted or otherwise covered by provisions of this title, the parties to a consumer credit agreement may contract for payment by the debtor of any finance charge", "source_url": "https://le.utah.gov/xcode/Title70C/Chapter2/70C-2-S101.html", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0058", "state": "UT", "rule": "used_vehicle_rule", "value": "same tax base and rate as new; uniform fee by model-year age; emissions test may be due", "statute_wording": "Sales and use tax is assessed on the purchase price.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0059", "state": "UT", "rule": "tax_rounding", "value": "computed to 3 decimals, then rounded up to the next cent if the third decimal is greater than four (= half-up at the cent); may round aggregated state + local", "statute_wording": "The tax shall be rounded up to the next cent whenever the third decimal place of the tax liability calculated under A. is greater than four.", "source_url": "https://adminrules.utah.gov/public/rule/R865-19s/Current%20Rules", "checked_date": "2026-10-03", "effective_date": "2026-08-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0060", "state": "UT", "rule": "recent_change", "value": "2025-07-01: Salt Lake County 0.20% county public transit tax (CP) added -> SLC vehicle rate 7.25% -> 7.45%", "statute_wording": "a county legislative body that imposes a sales and use tax under this section may impose the tax at a rate of .2%.", "source_url": "https://files.tax.utah.gov/tax/salestax/rate/25q3combined.xlsx", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0061", "state": "UT", "rule": "recent_change", "value": "2025-01-01: Salt Lake City capital city revitalization tax 0.5% (not on vehicles)", "statute_wording": "A local government may not impose a tax under this section on: (a) the sale of: (i) a motor vehicle", "source_url": "https://le.utah.gov/xcode/Title59/Chapter12/59-12-S402.5.html", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0062", "state": "UT", "rule": "recent_change", "value": "2026-01-01: registration fees re-indexed ($58.25 + $7.50; hybrid $25; PHEV $64); EVs may register for 24 months", "statute_wording": "As of January 1, 2026, certain vehicles that are not subject to emissions inspections, which include trailers, off-highway vehicles, and electric vehicles, can register for a two-year period.", "source_url": "https://le.utah.gov/interim/2026/pdf/Vehicle_Registration.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0063", "state": "UT", "rule": "upcoming_change", "value": "2027-01-01: registration fee +$0.50 (SB 91, 2026) and annual CPI re-index of registration, hybrid and PHEV fees", "statute_wording": "the individual shall also pay an additional: (A) $7 as part of the registration fee; and (B) $0.50 as part of the registration fee", "source_url": "https://le.utah.gov/xcode/Title41/Chapter1A/41-1a-S1206.html", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0064", "state": "UT", "rule": "upcoming_change", "value": "quarterly sales tax rate changes (Jan 1, Apr 1, Jul 1, Oct 1); county fee changes take effect Jan 1", "statute_wording": "Rates In effect as of October 1, 2026", "source_url": "https://files.tax.utah.gov/tax/salestax/rate/26q4combined.pdf", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "UT-0065", "state": "UT", "rule": "tax_due_date", "value": "dealer: on its sales and use tax return; private buyer: when first titling (register within 45-day permit / 60 days for new residents)", "statute_wording": "Sales tax on any vehicle purchased from a motor vehicle dealer (including a body/repair shop) must be paid by the dealer on their Sales and Use Tax Return.", "source_url": "https://files.tax.utah.gov/tax/forms/pubs/pub-05.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "UT-0066", "state": "UT", "rule": "doc_fee_complaint", "value": "Utah State Tax Commission, Motor Vehicle Enforcement Division (MVED); 210 North 1950 West, Salt Lake City, Utah 84134", "statute_wording": "complete Form TC-451, Original Complaint Report", "source_url": "https://dmv.utah.gov/mved/dealer-complaint/", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0001", "state": "VA", "rule": "tax_local_name", "value": "Motor Vehicle Sales and Use Tax (SUT)", "statute_wording": "Virginia Motor Vehicle Sales and Use Tax", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0002", "state": "VA", "rule": "tax_type", "value": "state_only_vehicle_titling_tax", "statute_wording": "a tax upon the sale or use of motor vehicles in Virginia", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2402/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0003", "state": "VA", "rule": "tax_collected_by", "value": "dmv_at_titling_dealer_collects", "statute_wording": "The tax on the sale or use of a motor vehicle shall be paid by the purchaser or user of such motor vehicle and collected by the Commissioner at the time the owner applies to the Department of Motor Vehicles for, and obtains, a certificate of title.", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2404/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0004", "state": "VA", "rule": "state_rate", "value": "4.15%", "statute_wording": "4.15 percent beginning on and after July 1, 2016, of the sale price of each motor vehicle sold in Virginia", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2402/", "checked_date": "2026-10-02", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0005", "state": "VA", "rule": "taxable_base", "value": "sale_price_plus_processing_fee_minus_mfr_rebate", "statute_wording": "the total price paid for a motor vehicle and all attachments thereon and accessories thereto, as determined by the Commissioner, exclusive of any federal manufacturers' excise tax, without any allowance or deduction for trade-ins or unpaid liens or encumbrances", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0006", "state": "VA", "rule": "min_max_tax", "value": "min_75_no_max", "statute_wording": "The minimum tax levied on the sale of any motor vehicle in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $75", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2402/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0007", "state": "VA", "rule": "local_tax", "value": "none", "statute_wording": "No city, town or county shall impose or continue to impose any local sales or use tax on motor vehicles.", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2418/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0008", "state": "VA", "rule": "local_tax_basis", "value": "not_applicable", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2418/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0009", "state": "VA", "rule": "local_tax_cap", "value": "not_applicable", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2418/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0010", "state": "VA", "rule": "local_rate_lookup", "value": "not_needed_for_sut", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2418/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0011", "state": "VA", "rule": "trade_in_credit", "value": "none", "statute_wording": "without any allowance or deduction for trade-ins or unpaid liens or encumbrances", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0012", "state": "VA", "rule": "trade_in_cap", "value": "not_applicable", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0013", "state": "VA", "rule": "negative_equity", "value": "not_taxed", "statute_wording": "the amount actually paid or to be paid by the seller to discharge a security interest or lien on the property traded in", "source_url": "https://law.lis.virginia.gov/vacodefull/title6.2/chapter3/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0014", "state": "VA", "rule": "rebate_manufacturer", "value": "excluded_from_base", "statute_wording": "\"sale price\" does not include (i) any manufacturer rebate or manufacturer incentive payment applied to the transaction by the customer or dealer whether as a reduction in the sales price or as payment for the vehicle", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "2023-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0015", "state": "VA", "rule": "discount_dealer", "value": "reduces_base", "statute_wording": "the total price paid for a motor vehicle", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0016", "state": "VA", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "any amount designated as a \"processing fee\" and any amount charged by a dealer for processing a transaction, which is required to be included on a buyer's order pursuant to subdivision A 10 of § 46.2-1530, shall be subject to the tax.", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2402/", "checked_date": "2026-10-02", "effective_date": "1997-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0017", "state": "VA", "rule": "service_contract_taxable", "value": "not_sut_retail_sales_tax_on_50pct", "statute_wording": "With the exception of extended warranty plans issued by licensed insurance companies, the tax applies to charges for extended warranty plans that provide for the provision of repair parts and labor.", "source_url": "https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section910/", "checked_date": "2026-10-02", "effective_date": "2009-10-28", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0018", "state": "VA", "rule": "gap_taxable", "value": "UNVERIFIED_default_not_taxed", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0019", "state": "VA", "rule": "addons_taxable", "value": "physical_accessories_yes", "statute_wording": "all attachments thereon and accessories thereto", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0020", "state": "VA", "rule": "destination_taxable", "value": "yes", "statute_wording": "the total price paid for a motor vehicle and all attachments thereon and accessories thereto", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2401/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0021", "state": "VA", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Each tax and fee shall be individually listed and identified.", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0022", "state": "VA", "rule": "title_fee", "value": "15.00", "statute_wording": "Original title $15.00", "source_url": "https://www.dmv.virginia.gov/sites/default/files/dmv201.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0023", "state": "VA", "rule": "title_fee", "value": "10.00_statute_contradiction", "statute_wording": "The fee to be paid to the Department for the issuance of each original certificate of title shall be ten dollars.", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter6/section46.2-627/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0024", "state": "VA", "rule": "registration_fee", "value": "30.75", "statute_wording": "Passenger - 4,000 lbs or less * ** *** $30.75", "source_url": "https://www.dmv.virginia.gov/sites/default/files/dmv201.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0025", "state": "VA", "rule": "registration_fee", "value": "23.00_plus_4.25_ems_statute", "statute_wording": "Twenty-three dollars for each private passenger car if the passenger car weighs 4,000 pounds or less", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter6/section46.2-694/", "checked_date": "2026-10-02", "effective_date": "2020-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0026", "state": "VA", "rule": "registration_fee", "value": "35.75", "statute_wording": "", "source_url": "https://www.dmv.virginia.gov/sites/default/files/dmv201.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0027", "state": "VA", "rule": "county_local_fees", "value": "fairfax_33_per_year_billed_by_county", "statute_wording": "All other vehicles 4,000 lbs. or under: $33 | 4,001 lbs. or greater: $38", "source_url": "https://www.fairfaxcounty.gov/taxes/vehicles/registration-fees", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0028", "state": "VA", "rule": "plate_fee", "value": "0.00", "statute_wording": "A complete Virginia registration gets you: One front and one back license plate", "source_url": "https://www.dmv.virginia.gov/vehicles/registration", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0029", "state": "VA", "rule": "lien_fee", "value": "0.00", "statute_wording": "Supplemental lien title $15.00", "source_url": "https://www.dmv.virginia.gov/sites/default/files/dmv201.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0030", "state": "VA", "rule": "inspection_emissions_fee", "value": "emissions_program_2.00_per_year_nova", "statute_wording": "the owner of any motor vehicle subject to registration in Virginia and subject to the program provided for in this article by virtue of the locality in which it is registered shall pay two dollars per year.", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter10/section46.2-1182.1/", "checked_date": "2026-10-02", "effective_date": "1994-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0031", "state": "VA", "rule": "inspection_emissions_fee", "value": "safety_max_20_emissions_max_30_station", "statute_wording": "Twenty dollars for each inspection of any other vehicle", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter10/section46.2-1167/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0032", "state": "VA", "rule": "other_point_of_sale_fees", "value": "online_filing_fee_passthrough_pod_tags_3", "statute_wording": "Any such fee shall be listed separately on the buyer's order and identified as \"on-line systems filing fee.\"", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530.1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0033", "state": "VA", "rule": "other_point_of_sale_fees", "value": "manual_transaction_fee_not_passthrough", "statute_wording": "Any dealer who has been charged a dealer's manual transaction fee shall not collect such transaction fee from the purchaser of the vehicle.", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530.2/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0034", "state": "VA", "rule": "ev_hybrid_fee", "value": "huf_ev_135.63_fuel_efficient_by_mpg", "statute_wording": "The annual HUF for all electric vehicles is $135.63", "source_url": "https://www.dmv.virginia.gov/sites/default/files/documents/HUF-fee-chart.pdf", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0035", "state": "VA", "rule": "ev_hybrid_fee", "value": "huf_formula_statute", "statute_wording": "For all other fuel-efficient vehicles, the highway use fee shall be 85 percent of the difference between the tax paid under subsection A of § 58.1-2217 on the fuel used by a vehicle with a combined fuel economy of 23.7 miles per gallon", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter6/section46.2-772/", "checked_date": "2026-10-02", "effective_date": "2020-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0036", "state": "VA", "rule": "registration_period", "value": "1_or_2_years_at_purchase", "statute_wording": "all annual and 12-month fees due at the time of registration shall be multiplied by the number of years or fraction thereof that the vehicle will be registered.", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter6/section46.2-646/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0037", "state": "VA", "rule": "dealer_registration_service_fee", "value": "covered_by_processing_fee", "statute_wording": "processing includes obtaining title and license plates for the purchaser, but does not include any \"purchaser's online systems filing fee,\"", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530/", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0038", "state": "VA", "rule": "doc_fee_rule", "value": "no_cap", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530/", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0039", "state": "VA", "rule": "doc_fee_amount", "value": "user_input_no_state_default", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0040", "state": "VA", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0041", "state": "VA", "rule": "doc_fee_disclosure", "value": "sign_8.5x11_half_inch_buyers_order_ads", "statute_wording": "If a processing fee is charged, that fact and the amount of the processing fee shall be disclosed by the dealer. Disclosure shall be by placing a clear and conspicuous sign in the public sales area of the dealership.", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530/", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0042", "state": "VA", "rule": "doc_fee_disclosure", "value": "advertised_price_may_exclude_with_disclosure", "statute_wording": "the advertised price or credit terms shall include all charges which the buyer must pay to the seller, except buyer-selected options, state and local fees and taxes, and manufacturer's or distributor's freight or destination charges, and a processing fee, if any.", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1581/", "checked_date": "2026-10-02", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0043", "state": "VA", "rule": "doc_fee_cash_credit_same", "value": "single_posted_amount", "statute_wording": "Make sure the processing fee listed on your buyer's order matches the processing fee posted in your dealership and provided to the Board.", "source_url": "https://mvdb.virginia.gov/wp-content/uploads/DocumentLibrary/dlr-tlk-feb-2023.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0044", "state": "VA", "rule": "private_party_tax", "value": "4.15%_paid_at_dmv", "statute_wording": "The minimum tax levied on the sale of any motor vehicle in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $75", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2402/", "checked_date": "2026-10-02", "effective_date": "2016-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0045", "state": "VA", "rule": "private_party_value_basis", "value": "price_floor_guide_tradein_minus_1500_if_5yrs", "statute_wording": "if such motor vehicle is no more than five years old and is listed in a recognized pricing guide, the total sale price shall not be less than the value listed in such pricing guide for such vehicle, less an allowance of $1,500", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2405/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0046", "state": "VA", "rule": "out_of_state_credit", "value": "credit_for_tax_paid_elsewhere", "statute_wording": "Credit shall be granted for the amount of tax paid to another state on a motor vehicle purchased in another state at the time such vehicle is first registered in the Commonwealth, provided the purchaser provides proof of payment of such tax.", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2424/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0047", "state": "VA", "rule": "buying_out_of_state", "value": "va_use_tax_4.15%_less_credit", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2402/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0048", "state": "VA", "rule": "new_resident", "value": "exempt_if_owned_12mo_or_tax_paid_else_4.15%_fmv", "statute_wording": "(i) has owned the vehicle for longer than 12 months or (ii) has owned the vehicle for less than 12 months and provides evidence of a sales tax paid to another state", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2403/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0049", "state": "VA", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "Any seller of goods or services who extends credit under a closed-end installment credit plan or arrangement may impose finance charges at such rate or rates as the seller and the purchaser have agreed.", "source_url": "https://law.lis.virginia.gov/vacodefull/title6.2/chapter3/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0050", "state": "VA", "rule": "max_finance_rate", "value": "none_for_dealer_installment_sales", "statute_wording": "Any seller of goods or services who extends credit under a closed-end installment credit plan or arrangement may impose finance charges at such rate or rates as the seller and the purchaser have agreed.", "source_url": "https://law.lis.virginia.gov/vacodefull/title6.2/chapter3/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0051", "state": "VA", "rule": "used_vehicle_rule", "value": "dealer_used_same_as_new_dmv_may_check_guides", "statute_wording": "in no case shall any credit be allowed for trade-in, prior rental or any other transaction of like nature.", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2405/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0052", "state": "VA", "rule": "personal_property_tax", "value": "fairfax_4.57_per_100_pptra_49pct_first_20k", "statute_wording": "The tax rate for most vehicles is $4.57 per $100 of assessed value.", "source_url": "https://www.fairfaxcounty.gov/taxes/vehicles/tax-rate", "checked_date": "2026-10-02", "effective_date": "2026-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0053", "state": "VA", "rule": "recent_change", "value": "2025_total_price_law_excludes_dealer_fees", "statute_wording": "No provision of this chapter shall apply to (i) fees authorized by law related to the purchase or lease of a motor vehicle that are charged by a motor vehicle dealer", "source_url": "https://law.lis.virginia.gov/vacodefull/title59.1/chapter58/", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0054", "state": "VA", "rule": "recent_change", "value": "huf_and_fuel_tax_indexed_2026_07_01", "statute_wording": "The Commissioner shall update the fees calculated under this section by July 1 of each year.", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter6/section46.2-772/", "checked_date": "2026-10-02", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0055", "state": "VA", "rule": "recent_change", "value": "no_2026_session_changes_to_sut_fees_docfee", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacodeupdates/title58.1/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0056", "state": "VA", "rule": "recent_change", "value": "2025_amendments_46.2-1530_c99_58.1-2405_c80", "statute_wording": "", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter15/section46.2-1530/", "checked_date": "2026-10-02", "effective_date": "2025-07-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0057", "state": "VA", "rule": "recent_change", "value": "2024_emissions_inspection_fee_cap_30", "statute_wording": "may charge an amount not to exceed $30 for each emissions inspection", "source_url": "https://law.lis.virginia.gov/vacode/title46.2/chapter10/section46.2-1182/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "VA-0058", "state": "VA", "rule": "upcoming_change", "value": "huf_fuel_tax_reset_2027_07_01", "statute_wording": "", "source_url": "https://www.dmv.virginia.gov/sites/default/files/documents/HUF-fee-chart.pdf", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0059", "state": "VA", "rule": "upcoming_change", "value": "contingent_sut_3pct_35min_not_in_force", "statute_wording": "The minimum tax levied on the sale of any motor vehicle in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $35", "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter24/section58.1-2402/", "checked_date": "2026-10-02", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0060", "state": "VA", "rule": "ev_hybrid_fee", "value": "Highway use fee for one year by EPA combined mpg, valid 2026-07-01 to 2027-06-30 (fuels tax $0.326 a gallon). Vehicles under 25 mpg: none. Electric: $135.63. 25 mpg $7.05; 26 mpg $12.00; 27 mpg $16.58; 28 mpg $20.83; 29 mpg $24.79; 30 mpg $28.48; 31 mpg $31.94; 32 mpg $35.18; 33 mpg $38.22; 34 mpg $41.09; 35 mpg $43.79; 36 mpg $46.34; 37 mpg $48.75; 38 mpg $51.04; 39 mpg $53.21; 40 mpg $55.27; 41 mpg $57.23; 42 mpg $59.09; 43 mpg $60.87; 44 mpg $62.57; 45 mpg $64.20; 46 mpg $65.75; 47 mpg $67.24; 48 mpg $68.66; 49 mpg $70.03; 50 mpg $71.34; 51 mpg $72.60; 52 mpg $73.81; 53 mpg $74.98; 54 mpg $76.10; 55 mpg $77.18; 56 mpg $78.23; 57 mpg $79.23; 58 mpg $80.21; 59 mpg $81.15; 60 mpg $82.05; 61 mpg $82.93; 62 mpg $83.78; 63 mpg $84.61; 64 mpg $85.40; 65 mpg $86.18; 66 mpg $86.92; 67 mpg $87.65; 68 mpg $88.36; 69 mpg $89.04; 70 mpg $89.71; 71 mpg $90.35; 72 mpg $90.98; 73 mpg $91.59; 74 mpg $92.19; 75 mpg $92.77; 76 mpg $93.33; 77 mpg $93.88; 78 mpg $94.42; 79 mpg $94.94; 80 mpg $95.45; 81 mpg $95.94; 82 mpg $96.43; 83 mpg $96.90; 84 mpg $97.36; 85 mpg $97.81; 86 mpg $98.25; 87 mpg $98.68; 88 mpg $99.10; 89 mpg $99.51; 90 mpg $99.91; 91 mpg $100.30; 92 mpg $100.69; 93 mpg $101.06; 94 mpg $101.43; 95 mpg $101.79; 96 mpg $102.14; 97 mpg $102.49; 98 mpg $102.83; 99 mpg $103.16; 100 mpg $103.48. The chart ends at 100 mpg.", "statute_wording": "2026 Estimated Highway Use Fee Chart. MPG = Manufacturer's Combined Fuel Economy. Current Fuels Tax = 0.326 / gallon. Chart fees are only valid from July 1, 2026 through June 30, 2027. The annual HUF for all electric vehicles is $135.63.", "source_url": "https://www.dmv.virginia.gov/sites/default/files/documents/HUF-fee-chart.pdf", "checked_date": "2026-10-06", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0061", "state": "VA", "rule": "personal_property_tax", "value": "each locality's own vehicle rate and state relief percentage, tax year 2026", "statute_wording": "", "source_url": "https://www.tax.virginia.gov/local-tax-rates", "checked_date": "2026-10-08", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0062", "state": "VA", "rule": "county_local_fees", "value": "each locality's own yearly vehicle registration fee (decal fee)", "statute_wording": "", "source_url": "https://www.dmv.virginia.gov/vehicles/registration/lvrp", "checked_date": "2026-10-08", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VA-0063", "state": "VA", "rule": "doc_fee_complaint", "value": "Virginia Motor Vehicle Dealer Board; 2201 West Broad Street, Suite 104, Richmond, VA 23220", "statute_wording": "Disclosure shall be by placing a clear and conspicuous sign ... and in a form as approved by the Board.", "source_url": "https://mvdb.virginia.gov/filing-complaints/", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0001", "state": "VT", "rule": "tax_local_name", "value": "Motor vehicle purchase and use tax (\"P&U tax\")", "statute_wording": "Purchase and Use Tax is due at the time of registration and/or title at the rate of 6% of the purchase price or the J. D. Power clean trade-in value, whichever is greater", "source_url": "https://dmv.vermont.gov/tax-title/vehicle-taxation", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0002", "state": "VT", "rule": "tax_type", "value": "one-time state tax on purchase (8903(a)) or first registration/use (8903(b)); proceeds to Transportation Fund (and part to Education Fund)", "statute_wording": "There is hereby imposed upon the purchase in Vermont of a motor vehicle by a resident a tax at the time of such purchase, payable as hereinafter provided.", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08903", "checked_date": "2026-10-03", "effective_date": "1960-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0003", "state": "VT", "rule": "tax_collected_by", "value": "dealer computes on VD-119 and forwards tax with registration application and fees to DMV; private/out-of-state buyer pays DMV at registration", "statute_wording": "Every person selling or leasing a motor vehicle in Vermont shall at the time of selling or leasing a motor vehicle compute for the purchaser or lessee the tax", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08904", "checked_date": "2026-10-03", "effective_date": "1995-04-17", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0004", "state": "VT", "rule": "tax_collected_by", "value": "dealer guide: tax goes on the DMV check", "statute_wording": "Net Taxable Cost is used to calculate P+U tax 6% – carry amount over to Section 9 – Fees.", "source_url": "https://dmv.vermont.gov/enforcement-and-safety/dealer-services/dealer-registration-guide", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0005", "state": "VT", "rule": "state_rate", "value": "6.00%", "statute_wording": "The amount of the tax shall be six percent of the taxable cost of a: (A) pleasure car as defined in 23 V.S.A. § 4", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08903", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0006", "state": "VT", "rule": "taxable_base", "value": "dealer sale: purchase price (gross consideration, incl. doc fee, destination, dealer add-ons) minus trade-in allowance", "statute_wording": "“Purchase price” means the gross consideration, exclusive of the tax hereby imposed, that is to be paid for the motor vehicle", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0007", "state": "VT", "rule": "taxable_base", "value": "DMV general statement: greater of price or J.D. Power clean trade-in value", "statute_wording": "Purchase and Use Tax is due at the time of registration and/or title at 6% of the purchase price or the JD Power value, whichever is higher, minus the value of any trade-in vehicle or any other allowable credit.", "source_url": "https://dmv.vermont.gov/sites/dmv/files/documents/VD-119i-Registration_Tax_Title_Instructions.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0008", "state": "VT", "rule": "taxable_base", "value": "dealer sales: JD Power not used", "statute_wording": "“JD Power Value” + “Adjustments” sections – N/A for Dealers.", "source_url": "https://dmv.vermont.gov/enforcement-and-safety/dealer-services/dealer-registration-guide", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0009", "state": "VT", "rule": "taxable_base", "value": "Commissioner may substitute J.D. Power clean trade-in value", "statute_wording": "the Commissioner may, in the Commissioner’s discretion, fix the taxable cost of the motor vehicle at the clean trade-in value of vehicles of the same make, type, model, and year of manufacture", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08907", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0010", "state": "VT", "rule": "min_max_tax", "value": "none for pleasure cars; $2,486 cap for other vehicles (e.g. trucks over 10,099 lb, trailers)", "statute_wording": "For any other motor vehicle, it shall be six percent of the taxable cost of the motor vehicle or $2,486.00 for each motor vehicle, whichever is smaller", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08903", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0011", "state": "VT", "rule": "local_tax", "value": "none", "statute_wording": "Please note: Local Option Tax does not apply to the sale or rental of motor vehicles which are subject to the motor vehicle purchase and use tax.", "source_url": "https://tax.vermont.gov/business/local-option-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0012", "state": "VT", "rule": "local_tax", "value": "none (statute)", "statute_wording": "a sales tax imposed under this section shall be collected on each sale that is subject to the Vermont sales tax", "source_url": "https://legislature.vermont.gov/statutes/section/24/005/00138", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0013", "state": "VT", "rule": "local_tax_basis", "value": "n/a", "statute_wording": "", "source_url": "https://tax.vermont.gov/business/local-option-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0014", "state": "VT", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://tax.vermont.gov/business/local-option-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0015", "state": "VT", "rule": "local_rate_lookup", "value": "not needed for vehicles", "statute_wording": "", "source_url": "https://tax.vermont.gov/business/local-option-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0016", "state": "VT", "rule": "property_tax", "value": "none on cars (exempt)", "statute_wording": "aircraft, automobiles, and motor vehicles, but not including trailer coaches", "source_url": "https://legislature.vermont.gov/statutes/section/32/125/03802", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0017", "state": "VT", "rule": "trade_in_credit", "value": "full allowance, if trade-in owned and registered/titled by buyer", "statute_wording": "The value allowed by the seller on any motor vehicle accepted by the seller as part of the consideration of the motor vehicle, provided the motor vehicle accepted by the seller is owned and previously or currently registered or titled by the purchaser", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0018", "state": "VT", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0019", "state": "VT", "rule": "trade_in_credit", "value": "no credit on leases", "statute_wording": "No Tax Credit Allowed on Leased Vehicle.", "source_url": "https://dmv.vermont.gov/enforcement-and-safety/dealer-services/dealer-registration-guide", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0020", "state": "VT", "rule": "sale_of_own_vehicle_credit", "value": "credit for selling your own car within 3 months after the purchase, capped at J.D. Power clean trade-in", "statute_wording": "The amount received from the sale of a motor vehicle last registered or titled in the seller’s name, the amount not to exceed the clean trade-in value", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0021", "state": "VT", "rule": "trade_in_rule_other_state", "value": "Commissioner may deny trade-in credit for purchases in states that allow none", "statute_wording": "the Commissioner may from time to time adopt rules to provide that “taxable cost” shall not reflect a diminution for trade-in arising from a purchase of a motor vehicle in a state that does not allow a deduction", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08908", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0022", "state": "VT", "rule": "negative_equity", "value": "not in base; full allowance deducted", "statute_wording": "", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0023", "state": "VT", "rule": "rebate_manufacturer", "value": "does not reduce the tax (taxed before rebate)", "statute_wording": "", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0024", "state": "VT", "rule": "discount_dealer", "value": "reduces the base", "statute_wording": "“Purchase price” means the gross consideration ... that is to be paid for the motor vehicle", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0025", "state": "VT", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "The documentation fee, which represents a charge for the preparation and handling of sale documents regardless of whether or not the vehicle is financed, should be included in the overall purchase price of the vehicle and is therefore subject to the Purchase and Use Tax.", "source_url": "https://dmv.vermont.gov/tax-title/vehicle-taxation", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0026", "state": "VT", "rule": "service_contract_taxable", "value": "no P&U tax if optional and separately stated", "statute_wording": "", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0027", "state": "VT", "rule": "gap_taxable", "value": "no", "statute_wording": "", "source_url": "https://legislature.vermont.gov/statutes/section/09/059/02355", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0028", "state": "VT", "rule": "addons_taxable", "value": "yes (dealer-installed accessories sold with the car)", "statute_wording": "“Purchase price” means the gross consideration ... and shall include the cash consideration, if any, plus the value of any services or property given", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0029", "state": "VT", "rule": "destination_taxable", "value": "yes", "statute_wording": "", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0030", "state": "VT", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "“Purchase price” means the gross consideration, exclusive of the tax hereby imposed, that is to be paid for the motor vehicle", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08902", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0031", "state": "VT", "rule": "title_fee", "value": "$42.00", "statute_wording": "for any certificate of title, including a salvage certificate of title, $42.00", "source_url": "https://legislature.vermont.gov/statutes/section/23/021/02002", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0032", "state": "VT", "rule": "registration_fee", "value": "$89.00 per year ($163.00 for 2 years), plus $2/yr emission fee = $91.00 / $167.00", "statute_wording": "The annual registration fee for a pleasure car ... shall be $89.00, and the biennial fee shall be $163.00.", "source_url": "https://legislature.vermont.gov/statutes/section/23/007/00361", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0033", "state": "VT", "rule": "registration_fee", "value": "DMV table: Auto 1 year $91.00 ICE / $135.50 PHEV / $178.00 BEV / $159.25 other fuel", "statute_wording": "Where applicable, the fees below include a $2.00 Clean Air Fund Fee and an EV Infrastructure Fee.", "source_url": "https://dmv.vermont.gov/registrations/fees", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0034", "state": "VT", "rule": "emission_fee", "value": "$2.00 per year (not for electric vehicles)", "statute_wording": "a motor vehicle registered under 23 V.S.A. chapter 7 shall be assessed an annual emission fee of $2.00 at time of first registration and annually thereafter", "source_url": "https://legislature.vermont.gov/statutes/section/03/051/02822", "checked_date": "2026-10-03", "effective_date": "1994-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0035", "state": "VT", "rule": "registration_period", "value": "1 or 2 years (buyer chooses)", "statute_wording": "the biennial fee shall be $163.00", "source_url": "https://legislature.vermont.gov/statutes/section/23/007/00361", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0036", "state": "VT", "rule": "county_local_fees", "value": "none", "statute_wording": "", "source_url": "https://dmv.vermont.gov/registrations/fees", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0037", "state": "VT", "rule": "plate_fee", "value": "none for standard plates (included in registration)", "statute_wording": "The Commissioner shall also assign to each motor vehicle registered a distinctive number and issue a number plate or plates showing the assigned number.", "source_url": "https://legislature.vermont.gov/statutes/section/23/007/00304", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0038", "state": "VT", "rule": "lien_fee", "value": "$14.00", "statute_wording": "for each security interest noted upon a certificate of title, including a salvage certificate of title, $14.00", "source_url": "https://legislature.vermont.gov/statutes/section/23/021/02002", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0039", "state": "VT", "rule": "inspection_emissions_fee", "value": "annual safety + OBD inspection within 15 days of registration; $8.00 state certificate charge, station sets its own labor fee", "statute_wording": "Any motor vehicle, trailer, or semi-trailer not currently inspected in this State shall be inspected within 15 days following the date of its registration", "source_url": "https://legislature.vermont.gov/statutes/section/23/013/01222", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0040", "state": "VT", "rule": "other_point_of_sale_fees", "value": "$8.00 new motor vehicle warranty fee (new cars only)", "statute_wording": "A motor vehicle warranty fee of $8.00 is imposed on the registration of each new motor vehicle in this State", "source_url": "https://legislature.vermont.gov/statutes/section/23/007/00476", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0041", "state": "VT", "rule": "other_point_of_sale_fees", "value": "2.3% card processing fee on DMV card payments", "statute_wording": "The Vermont DMV will begin applying a 2.3% processing fee to credit and debit card payments for DMV transactions beginning Thursday, May 21, 2026.", "source_url": "https://dmv.vermont.gov/news/frequently-asked-questions-dmv-payment-processing-fee", "checked_date": "2026-10-03", "effective_date": "2026-05-21", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0042", "state": "VT", "rule": "other_point_of_sale_fees", "value": "$6.00 temporary plate (dealer pays DMV per plate; private sale e-temp plate)", "statute_wording": "The Commissioner shall collect a fee of $6.00 for each temporary plate issued.", "source_url": "https://legislature.vermont.gov/statutes/section/23/007/00457", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0043", "state": "VT", "rule": "ev_hybrid_fee", "value": "BEV: +$89.00/yr EV infrastructure fee (= registration fee); PHEV: +$44.50/yr; BEV exempt from $2 emission fee", "statute_wording": "there shall be an annual electric vehicle (EV) infrastructure fee for a pleasure car that is a battery electric vehicle ... equal to the amount of the annual fee collected in subsection (a)", "source_url": "https://legislature.vermont.gov/statutes/section/23/007/00361", "checked_date": "2026-10-03", "effective_date": "2025-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0044", "state": "VT", "rule": "ev_hybrid_fee", "value": "from 2027-01-01 BEVs pay a mileage-based user fee of $0.014/mile (max $178 per period) instead of the BEV infrastructure fee; $89 one-time road usage charge at registration in 2027-2028", "statute_wording": "The mileage-based user fee rate shall be $0.014 per mile traveled by a covered vehicle during its mileage reporting period.", "source_url": "https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT168/ACT168%20As%20Enacted.pdf", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0045", "state": "VT", "rule": "dealer_registration_service_fee", "value": "none set by law", "statute_wording": "", "source_url": "https://legislature.vermont.gov/statutes/section/23/007/00459", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0046", "state": "VT", "rule": "doc_fee_rule", "value": "no cap; no statute found", "statute_wording": "", "source_url": "https://dmv.vermont.gov/tax-title/vehicle-taxation", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0047", "state": "VT", "rule": "doc_fee_amount", "value": "no state amount; $499 used as the example", "statute_wording": "", "source_url": "https://dmv.vermont.gov/tax-title/vehicle-taxation", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0048", "state": "VT", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://dmv.vermont.gov/tax-title/vehicle-taxation", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0049", "state": "VT", "rule": "doc_fee_disclosure", "value": "must be inside the advertised price", "statute_wording": "An advertised selling price shall represent the actual total purchase price of the vehicle, excluding only tax, registration, and title fees.", "source_url": "https://ago.vermont.gov/sites/ago/files/wp-content/uploads/2018/03/CP-Rule-118.pdf", "checked_date": "2026-10-03", "effective_date": "1998-12-10", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0050", "state": "VT", "rule": "doc_fee_disclosure", "value": "AG guide wording", "statute_wording": "A fee that can be charged by the dealer for the general costs associated with the sale. This fee must be included in the advertised vehicle price, not added to it.", "source_url": "https://ago.vermont.gov/sites/ago/files/wp-content/uploads/2019/03/CAP-Car-Purchasing-Guide.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0051", "state": "VT", "rule": "doc_fee_cash_credit_same", "value": "no rule found", "statute_wording": "The documentation fee, which represents a charge for the preparation and handling of sale documents regardless of whether or not the vehicle is financed", "source_url": "https://dmv.vermont.gov/tax-title/vehicle-taxation", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0052", "state": "VT", "rule": "private_party_tax", "value": "6% use tax paid by buyer at DMV on VD-119 at registration", "statute_wording": "Every person subject to a use tax under subsection 8903(b) of this title shall forward the tax form and the tax due to the Commissioner with the registration application", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08905", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0053", "state": "VT", "rule": "private_party_value_basis", "value": "greater of price or J.D. Power clean trade-in value; buyer may file a Vermont Dealer Appraisal (VD-012) if lower", "statute_wording": "You may submit a Vermont Dealer Appraisal form if the vehicle’s value is less than the J. D. Power value.", "source_url": "https://dmv.vermont.gov/tax-title/vehicle-taxation", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0054", "state": "VT", "rule": "out_of_state_credit", "value": "credit for sales/use tax paid to another state; pay the difference if less", "statute_wording": "Motor vehicles on which a state sales or use tax has been paid by the person applying for a registration in Vermont ... If the tax paid in another state is less than the Vermont tax, the tax due shall be the difference.", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08911", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0055", "state": "VT", "rule": "buying_out_of_state", "value": "VT resident pays VT use tax at registration on taxable cost, less credit for other-state tax", "statute_wording": "There is hereby imposed upon the use within this State a tax of six percent of the taxable cost", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08903", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0056", "state": "VT", "rule": "new_resident", "value": "exempt if the vehicle was registered to the applicant in a state that taxes vehicle sales; otherwise 6% of J.D. Power clean trade-in", "statute_wording": "Motor vehicles that have been registered to the applicant in a jurisdiction that imposes a state sales or use tax on motor vehicles.", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08911", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0057", "state": "VT", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://legislature.vermont.gov/statutes/section/09/059/02356a", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0058", "state": "VT", "rule": "max_finance_rate", "value": "18% APR for current or previous model-year vehicles; 20% for older", "statute_wording": "For a loan or extension of credit secured by motor vehicles ... of the current and previous model year, the interest rate shall not exceed 18 percent per annum.", "source_url": "https://legislature.vermont.gov/statutes/section/09/004/00041a", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0059", "state": "VT", "rule": "used_vehicle_rule", "value": "same 6% on dealer price; dealer must give written inspection disclosure", "statute_wording": "a licensed dealer shall provide written disclosure to each buyer of a used motor vehicle regarding the following: (A) the month in which the vehicle was last inspected", "source_url": "https://legislature.vermont.gov/statutes/section/23/007/00466", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0060", "state": "VT", "rule": "tax_rounding", "value": "not published; cents", "statute_wording": "", "source_url": "https://dmv.vermont.gov/sites/dmv/files/documents/VD-119-Vehicle_Registration_Tax_Title.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0061", "state": "VT", "rule": "late_tax_penalty", "value": "1% of taxable cost or $150, whichever is smaller", "statute_wording": "a penalty of an additional one percent of taxable cost or $150.00, whichever is smaller, shall be added to the tax due", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08905", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0062", "state": "VT", "rule": "recent_change", "value": "2025-07-01: Act 66 replaced NADA (New England) with J.D. Power Values in the P&U tax law", "statute_wording": "as shown in the NADA Official Used Car Guide (New England Edition) J.D. Power Values or any comparable publication", "source_url": "https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT066/ACT066%20As%20Enacted.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0063", "state": "VT", "rule": "recent_change", "value": "2026-07-01: Act 164 cut Education Fund share of P&U revenue from 27% to 21%", "statute_wording": "27 21 percent of the revenues raised from the purchase and use tax imposed by 32 V.S.A. chapter 219", "source_url": "https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT164/ACT164%20As%20Enacted.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0064", "state": "VT", "rule": "upcoming_change", "value": "2027-01-01: battery EVs move to a mileage-based user fee ($0.014/mile); $89 one-time road usage charge at 2027-2028 registrations", "statute_wording": "shall pay a one-time road usage charge of $89.00 for a one-year registration or $178.00 for a two-year registration", "source_url": "https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT168/ACT168%20As%20Enacted.pdf", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "VT-0065", "state": "VT", "rule": "upcoming_change", "value": "2026 Act 153 (misc. motor vehicles) effective 2026-07-01: no change to P&U, title, registration or inspection fees for cars", "statute_wording": "This act shall take effect on July 1, 2026.", "source_url": "https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT153/ACT153%20As%20Enacted.pdf", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0066", "state": "VT", "rule": "exemption_family_transfer", "value": "gifts to spouse, parent, child, sibling, grandparent, grandchild exempt (if registered/titled in VT to donor)", "statute_wording": "Motor vehicles transferred to the spouse, mother, father, child, sibling, grandparent, or grandchild of the donor", "source_url": "https://legislature.vermont.gov/statutes/section/32/219/08911", "checked_date": "2026-10-03", "effective_date": "2023-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "VT-0067", "state": "VT", "rule": "doc_fee_complaint", "value": "Office of the Vermont Attorney General, Consumer Assistance Program; 109 State Street, Montpelier, VT 05609", "statute_wording": "Your complaint will be forwarded to the business for response.", "source_url": "https://ago.vermont.gov/consumer-assistance-program-complaint-form", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0001", "state": "WA", "rule": "tax_local_name", "value": "Retail sales tax (state + local) plus the motor vehicle sales/use tax; use tax on private and out-of-state purchases", "statute_wording": "It is an additional tax on all retail sales, leases and transfers of motor vehicles.", "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/motor-vehicle-salesuse-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0002", "state": "WA", "rule": "tax_type", "value": "sales tax at the dealer (state 6.5% + local + 0.5% vehicle tax); use tax at DOL for private/out-of-state purchases", "statute_wording": "There is levied and collected a tax equal to six and five-tenths percent of the selling price on each retail sale in this state", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.020", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0003", "state": "WA", "rule": "tax_collected_by", "value": "dealer at signing (remits to DOR); buyer at a DOL vehicle licensing office for private or out-of-state purchases", "statute_wording": "Sellers collect the tax at the time of sale and remit it to the department on their excise tax return.", "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/motor-vehicle-salesuse-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0004", "state": "WA", "rule": "state_rate", "value": "6.5%", "statute_wording": "There is levied and collected a tax equal to six and five-tenths percent of the selling price on each retail sale in this state", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.020", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0005", "state": "WA", "rule": "motor_vehicle_sales_tax", "value": "0.5% (was 0.3% through 2025-12-31)", "statute_wording": "There is levied and collected an additional tax of five-tenths of one percent of the selling price on each retail sale of a motor vehicle in this state", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.020", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0006", "state": "WA", "rule": "taxable_base", "value": "selling price incl. destination and dealer-installed extras; minus like-kind trade-in; manufacturer rebates NOT deducted; doc fee NOT included", "statute_wording": "\"Sales price\" means the total amount of consideration, except separately stated trade-in property of like kind, including cash, credit, property, and services", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.010", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0007", "state": "WA", "rule": "min_max_tax", "value": "none for a normal car; luxury vehicle tax 8% on the part of (price + trade-in) above $102,000 (FY2027)", "statute_wording": "an additional tax of eight percent on the sale of a motor vehicle if: (i) The selling price of the motor vehicle plus trade-in property of like kind for purchased vehicles exceeds $100,000", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.817", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0008", "state": "WA", "rule": "luxury_vehicle_tax", "value": "8% x (selling price + trade-in - $102,000) when price + trade-in > $102,000; 2026-07-01 to 2027-06-30", "statute_wording": "For purchases of motor vehicles, the taxable amount is the selling price plus trade-in property, minus the current deduction amount.", "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/luxury-motor-vehicle-tax", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0009", "state": "WA", "rule": "local_tax", "value": "yes: local retail sales tax, Seattle 4.05% in Q4 2026 (combined 10.55%, plus 0.5% vehicle tax = 11.05%)", "statute_wording": "King | Seattle | 1726 | .0405 | .0650 | .1055", "source_url": "https://dor.wa.gov/sites/default/files/2026-08/Q426_MVET-flyer-by-county.pdf", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0010", "state": "WA", "rule": "local_tax", "value": "Seattle combined 10.35% through 2025-12-31; 10.55% from 2026-01-01", "statute_wording": "King | Seattle | 1726 | .0385 | .0650 | .1035", "source_url": "https://dor.wa.gov/sites/default/files/2025-09/Q425_MVET_flyer.pdf", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0011", "state": "WA", "rule": "local_tax_basis", "value": "dealer's location (where the car is delivered from); buyer's address for use tax on private/out-of-state purchases", "statute_wording": "The following are sourced to the location at or from which delivery is made to the consumer: ... (c) A retail sale, excluding the lease and rental, of a motor vehicle", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.32.730", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0012", "state": "WA", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.020", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0013", "state": "WA", "rule": "public_safety_tax_exemption", "value": "the voter-approved 'public safety' local sales tax (RCW 82.14.450) does not apply to vehicle sales; DOR publishes special vehicle location codes and rates", "statute_wording": "The retail sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six months of the lease, are exempt from tax imposed under this section.", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.14.450", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0014", "state": "WA", "rule": "local_rate_lookup", "value": "DOR quarterly 'Car Dealers and Leasing Companies Local Sales & Use Tax Rates' PDF (~400 location rows); DOR address API for the general rate", "statute_wording": "Special location codes and rates are used only to report sales of motor vehicles or the first 36 months of motor vehicle leases.", "source_url": "https://dor.wa.gov/taxes-rates/sales-use-tax-rates/local-sales-use-tax/local-sales-use-tax-rate-history-motor-vehicle-sales-or-leases", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0015", "state": "WA", "rule": "excise_tax_at_registration", "value": "Sound Transit RTA motor vehicle excise tax 1.1% of MSRP x depreciation %, for residents of the Sound Transit district (includes Seattle); paid at purchase/first registration and every renewal", "statute_wording": "Depreciated value x 1.1% (current RTA rate) = RTA amount due", "source_url": "https://dol.wa.gov/node/297", "checked_date": "2026-10-11", "effective_date": "2017-03-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0016", "state": "WA", "rule": "rta_depreciation_schedule", "value": "year of service 1:100%, 2:95%, 3:89%, 4:83%, 5:74%, 6:65%, 7:57%, 8:48%, 9:40%, 10:31%, 11:22%, 12:14%, 13+:10%", "statute_wording": "Sound Transit uses these depreciation tables for RTA tax.", "source_url": "https://dol.wa.gov/node/297", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0017", "state": "WA", "rule": "rta_rounding", "value": "RTA excise tax rounded to the nearest whole dollar", "statute_wording": "RTA excise taxes are rounded to the nearest whole dollar.", "source_url": "https://app.leg.wa.gov/WAC/default.aspx?cite=308-57-210", "checked_date": "2026-10-11", "effective_date": "2001-07-07", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0018", "state": "WA", "rule": "county_local_fees", "value": "Seattle Transportation Benefit District vehicle fee $50, charged at registration RENEWAL only (not at purchase); no King County vehicle fee found", "statute_wording": "Seattle | 206-684-7623 | $50 | January 18, 2024 | 17-26", "source_url": "https://dol.wa.gov/node/281", "checked_date": "2026-10-03", "effective_date": "2024-01-18", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0019", "state": "WA", "rule": "county_local_fees", "value": "Seattle TBD statute limits", "statute_wording": "The vehicle fee under this section applies only when renewing a vehicle registration, and is effective upon the registration renewal date", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.80.140", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0020", "state": "WA", "rule": "trade_in_credit", "value": "full, no cap; vehicle-for-vehicle (like kind); must be separately stated", "statute_wording": "\"Sales price\" means the total amount of consideration, except separately stated trade-in property of like kind", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.010", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0021", "state": "WA", "rule": "trade_in_cap", "value": "none", "statute_wording": "A buyer is entitled to full value for trade-in property, which is otherwise encumbered by a security interest", "source_url": "https://app.leg.wa.gov/WAC/default.aspx?cite=458-20-247", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0022", "state": "WA", "rule": "negative_equity", "value": "not taxed; added to the loan (inference)", "statute_wording": "A buyer is entitled to full value for trade-in property, which is otherwise encumbered by a security interest or the subject of a conditional sale", "source_url": "https://app.leg.wa.gov/WAC/default.aspx?cite=458-20-247", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0023", "state": "WA", "rule": "rebate_manufacturer", "value": "does NOT lower the tax (new or used)", "statute_wording": "Rebates from the manufacturer or distributor are part of the selling price of the vehicle.", "source_url": "https://dor.wa.gov/book/export/html/943", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0024", "state": "WA", "rule": "discount_dealer", "value": "lowers the tax", "statute_wording": "Rebates from the dealer are considered discounts and are not part of the selling price.", "source_url": "https://dor.wa.gov/book/export/html/943", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0025", "state": "WA", "rule": "doc_fee_taxable", "value": "no", "statute_wording": "Document service fees are not subject to sales tax.", "source_url": "https://dor.wa.gov/book/export/html/943", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0026", "state": "WA", "rule": "service_contract_taxable", "value": "yes at the full retail sales tax rate (6.5% + local); NOT the 0.5% vehicle tax", "statute_wording": "A separate charge for an extended warranty sold to a consumer is subject to the Retailing B&O and retail sales taxes", "source_url": "https://dor.wa.gov/book/export/html/943", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0027", "state": "WA", "rule": "gap_taxable", "value": "UNVERIFIED: no (default)", "statute_wording": "", "source_url": "https://dor.wa.gov/book/export/html/943", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0028", "state": "WA", "rule": "addons_taxable", "value": "yes; dealer-installed before delivery also bear the 0.5% vehicle tax; post-delivery add-ons only the regular rate", "statute_wording": "This additional tax also applies to charges for extra features added to a vehicle prior to delivery to the buyer.", "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/motor-vehicle-salesuse-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0029", "state": "WA", "rule": "destination_taxable", "value": "yes", "statute_wording": "no deduction from the total amount of consideration is allowed for the following: ... (D) delivery charges", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.010", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0030", "state": "WA", "rule": "gov_fees_taxable", "value": "no (inference)", "statute_wording": "any taxes legally imposed directly on the consumer ... that are separately stated on the invoice", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.010", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0031", "state": "WA", "rule": "title_fee", "value": "$40 certificate of title application fee on a dealer sale (new or used), 2026-10-01 to 2036-12-31; $15 otherwise (private sales)", "statute_wording": "Through December 31, 2036, the fee is $40 upon the execution of a retail sale or lease agreement, with respect to the retail sale or lease by a motor vehicle dealer or lessor of a new or used motor vehicle", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.100", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0032", "state": "WA", "rule": "title_filing_fee", "value": "$6.50", "statute_wording": "A person who applies for a certificate of title shall pay a $6.50 filing fee", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.005", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0033", "state": "WA", "rule": "title_service_fee", "value": "$18", "statute_wording": "$18 for changes in a certificate of title, changes in ownership for nontitled vehicles", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.040", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0034", "state": "WA", "rule": "ems_fee", "value": "$6.50 per title application on every retail sale (new or used) and every title transfer", "statute_wording": "a six dollar and fifty cent emergency medical services fee for the following transactions: (a) All retail sales or leases of any new or used motor vehicles; and (b) Original and transfer certificate of title transactions.", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.110", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0035", "state": "WA", "rule": "lemon_law_arbitration_fee", "value": "$3, new vehicles only, collected by the dealer", "statute_wording": "a three-dollar arbitration fee shall be collected by either the new motor vehicle dealer or vehicle lessor from the consumer upon execution of a retail sale or lease agreement", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=19.118.110", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0036", "state": "WA", "rule": "registration_fee", "value": "$30 vehicle license fee (passenger car / SUV), initial and renewal", "statute_wording": "(n) Sport utility vehicle $ 30.00 $ 30.00", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.350", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0037", "state": "WA", "rule": "weight_fee", "value": "motor vehicle weight fee by scale weight: up to 4,000 lb $35; 4,001-6,000 $65; 6,001-8,000 $82.50; over 8,000 $96", "statute_wording": "4,000 pounds $35.00 6,000 pounds $65.00 8,000 pounds $82.50 16,000 pounds and over $96.00", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.365", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0038", "state": "WA", "rule": "additional_weight_fee", "value": "$10 on every vehicle that pays the motor vehicle weight fee (DOL practice)", "statute_wording": "A $10 additional weight fee will be applied to the following vehicles with registration: All vehicles subject to motor vehicle weight fees including passenger vehicles", "source_url": "https://dol.wa.gov/node/273", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0039", "state": "WA", "rule": "registration_filing_fee", "value": "$6", "statute_wording": "A person who applies for a vehicle registration or for any other right to operate a vehicle on the highways of this state shall pay a $6 filing fee", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.005", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0040", "state": "WA", "rule": "registration_service_fee", "value": "$11", "statute_wording": "$11 for a registration renewal, issuing a transit permit, or any other service under this section", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.040", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0041", "state": "WA", "rule": "license_plate_technology_fee", "value": "$0.25", "statute_wording": "shall pay a 25 cent license plate technology fee", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.015", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0042", "state": "WA", "rule": "license_service_fee", "value": "$0.75 (was $0.50 before 2026-01-01)", "statute_wording": "shall pay a 75 cent license service fee", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.025", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0043", "state": "WA", "rule": "plate_fee", "value": "original issue $50 per plate x 2 plates = $100, plus reflectivity $2 per plate = $4; replacement $30 per plate", "statute_wording": "Original issue $50.00 RCW 46.68.070 Reflectivity $2.00 RCW 46.68.070 Replacement $30.00", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.200", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0044", "state": "WA", "rule": "plate_replacement_on_sale", "value": "standard plates must be replaced when ownership changes (used cars: $30 x 2 + reflectivity), unless the buyer transfers their own plates ($10)", "statute_wording": "Standard issue license plates must be replaced when ownership of the vehicle changes", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.16A.200", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0045", "state": "WA", "rule": "lien_fee", "value": "none separate; the lender is put on the title application", "statute_wording": "A security interest ... is perfected only by ... An application for a certificate of title containing the name and address of the secured party; and (iii) Payment of the required fees.", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.12.675", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0046", "state": "WA", "rule": "inspection_emissions_fee", "value": "none", "statute_wording": "After 38 years, Washington's vehicle emission check program ended Jan. 1, 2020.", "source_url": "https://ecology.wa.gov/air-climate/air-quality/vehicle-emissions", "checked_date": "2026-10-03", "effective_date": "2020-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0047", "state": "WA", "rule": "other_point_of_sale_fees", "value": "optional $5 state parks donation (opt-out) at registration; quick title $50 optional; late title transfer penalty $50 on day 16 + $2/day, max $125", "statute_wording": "fifty dollars assessed on the sixteenth day after the date of delivery and two dollars for each additional day thereafter, but the total penalty must not exceed one hundred twenty-five dollars", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.140", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0048", "state": "WA", "rule": "ev_hybrid_fee", "value": "EV (30+ mile battery range): $100 + $50 + $75 = $225 a year; hybrid/alt fuel: $75 a year; all at RENEWAL only, nothing extra at purchase", "statute_wording": "The $100 fee is due only at the time of annual registration renewal.", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.323", "checked_date": "2026-10-03", "effective_date": "2022-11-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0049", "state": "WA", "rule": "registration_period", "value": "12 months (annual tabs); a new car gets an original registration; a used-car buyer must renew the registration at transfer and pay all renewal fees and taxes, with credit for the seller's unused RTA tax", "statute_wording": "When a vehicle changes ownership, the person taking ownership or his or her authorized representative must apply for a renewal vehicle registration", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.16A.110", "checked_date": "2026-10-11", "effective_date": "2015-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0050", "state": "WA", "rule": "dealer_registration_service_fee", "value": "none allowed beyond the doc fee; dealers may add only state fees actually due", "statute_wording": "an amount for licensing or transfer of title of that vehicle which is not actually due to the state, unless such amount has in fact been paid by the dealer prior to such sale", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.70.180", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0051", "state": "WA", "rule": "doc_fee_rule", "value": "cap: 'not to exceed $200 per vehicle sale or lease'; must be called negotiable", "statute_wording": "an amount not to exceed $200 per vehicle sale or lease may be charged by a dealer to recover administrative costs", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.70.180", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0052", "state": "WA", "rule": "doc_fee_amount", "value": "$200", "statute_wording": "Effective July 1, 2022, a dealer can charge up to $200.", "source_url": "https://dor.wa.gov/book/export/html/943", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0053", "state": "WA", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "an amount not to exceed $200 per vehicle sale or lease", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.70.180", "checked_date": "2026-10-03", "effective_date": "2022-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0054", "state": "WA", "rule": "doc_fee_disclosure", "value": "written, before signing; says the fee is 'a negotiable fee' in conspicuous type; separate line; never called a state fee; ads must say up to $200 may be added", "statute_wording": "The dealer discloses to the purchaser or lessee in writing that the documentary service fee is a negotiable fee.", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.70.180", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0055", "state": "WA", "rule": "doc_fee_cash_credit_same", "value": "one fee per sale; no cash/credit distinction (inference)", "statute_wording": "except for any vehicle dealer administrative fee under RCW 46.68.440 (1) or for any vehicle dealer documentary service fee under RCW 46.70.180 (2)", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=63.14.130", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0056", "state": "WA", "rule": "private_party_tax", "value": "use tax at buyer's address rate + 0.5% vehicle tax (Seattle 11.05%), paid at a DOL licensing office at title transfer", "statute_wording": "When you purchase a vehicle or vessel from a private party, you're required by law to pay use tax when you transfer the title into your name.", "source_url": "https://dol.wa.gov/node/307", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0057", "state": "WA", "rule": "private_party_value_basis", "value": "DOL uses Price Digests fair market value; accepts the price if FMV < $7,500 or the price is within 20% of FMV; buyer can prove lower value", "statute_wording": "We may accept the purchase price instead of the fair market value if the fair market value is below $7,500 or if the purchase price is within 20% of the fair market value.", "source_url": "https://dol.wa.gov/node/307", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0058", "state": "WA", "rule": "out_of_state_credit", "value": "yes, credit for sales/use tax legally paid to another state (or country)", "statute_wording": "in the amount that the present user thereof or his or her bailor or donor has paid a legally imposed retail sales or use tax with respect to such property", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.12.035", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0059", "state": "WA", "rule": "buying_out_of_state", "value": "WA resident pays WA use tax (buyer's address rate + 0.5%) at DOL when titling, less credit for tax paid elsewhere; delivery outside WA by a WA dealer is exempt from WA sales tax but use tax then applies", "statute_wording": "If sales tax was not paid at the time of purchase, use tax applies at the time the vehicle is registered with the Department of Licensing. This occurs when a vehicle is purchased from a private party or purchased outside of Washington.", "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/motor-vehicle-salesuse-tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0060", "state": "WA", "rule": "nonresident_purchase", "value": "nonresidents buying in WA are exempt from sales tax with a trip permit or immediate out-of-state registration and documents", "statute_wording": "The tax levied by RCW 82.08.020 does not apply to sales of motor vehicles, trailers, or campers to nonresidents of this state for use outside of this state, even when delivery is made within this state", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.0264", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0061", "state": "WA", "rule": "new_resident", "value": "no use tax if the car was acquired and used in the old state while a resident there more than 90 days before moving; $50 + $25 (from 2026-07-01) out-of-state title check fee", "statute_wording": "if such articles and services were acquired and used by such person in another state while a bona fide resident thereof and such acquisition and use occurred more than ninety days prior to the time he or she entered Washington", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.12.0251", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0062", "state": "WA", "rule": "max_finance_rate", "value": "no cap for vehicle retail installment contracts: the rate agreed in the contract", "statute_wording": "The service charge, in a retail installment contract, shall not exceed the dollar amount or rate agreed to by contract and disclosed under RCW 63.14.040 (1)(h).", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=63.14.130", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0063", "state": "WA", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=63.14.130", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0064", "state": "WA", "rule": "used_vehicle_rule", "value": "same tax rules as new; no $3 arbitration fee; title fee $40 at a dealer; buyer renews the registration at transfer (incl. RTA on original MSRP x age %, and Seattle TBD); new plates required", "statute_wording": "pay all the taxes and fees that are due at the time of registration renewal", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.16A.110", "checked_date": "2026-10-03", "effective_date": "2015-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0065", "state": "WA", "rule": "tax_rounding", "value": "aggregate state + local tax, carry to 3 decimals, round half up to the cent; item or invoice basis", "statute_wording": "rounding to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.054", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0066", "state": "WA", "rule": "clean_vehicle_exemption", "value": "expired: the sales/use tax exemption for new EVs and plug-in hybrids ended 2025-07-31", "statute_wording": "The exemptions expire on Jul. 31, 2025.", "source_url": "https://dor.wa.gov/book/export/html/943", "checked_date": "2026-10-03", "effective_date": "2025-07-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0067", "state": "WA", "rule": "recent_change", "value": "2026-01-01: vehicle sales tax 0.3% -> 0.5%; luxury tax 8% over $100k; weight fee $25 -> $35 (<=4,000 lb); filing fees $4.50 -> $6 / $5.50 -> $6.50; service fees $8 -> $11 / $15 -> $18; license service fee $0.50 -> $0.75; Seattle local rate 3.85% -> 4.05%", "statute_wording": "Sections 104, 105, 107 through 110, 201 through 206, 301 through 303, 604 and 903 of this act take effect January 1, 2026.", "source_url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/5801-S.SL.pdf", "checked_date": "2026-10-03", "effective_date": "2026-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WA-0068", "state": "WA", "rule": "recent_change", "value": "2026-10-01: dealer-sale title application fee $15 -> $40 (through 2036-12-31)", "statute_wording": "Section 7 of this act takes effect October 1, 2026.", "source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=46.17.100", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0069", "state": "WA", "rule": "upcoming_change", "value": "Quarterly local rate updates (2027-01-01 next); 2027-07-01 luxury deduction $104,040; 2028 Sound Transit 0.3% MVET expected to end when 1999 bonds retire, then 0.8% on the 2006 schedule (85% of MSRP); 2029-01-01 weight fee 4,001-6,000 lb $65 -> $75; 2037-01-01 dealer title fee back to $15", "statute_wording": "The 0.3 percent MVET will expire in 2028 when the bonds issued by the agency in 1999 are scheduled to retire.", "source_url": "https://www.soundtransit.org/st_sharepoint/download/sites/PRDA/FinalRecords/2017/Motion%20M2017-37.pdf", "checked_date": "2026-10-03", "effective_date": "2028-12-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WA-0070", "state": "WA", "rule": "doc_fee_complaint", "value": "Washington State Department of Licensing, Centralized Investigations and Audits Unit; PO Box 1098, Olympia, WA 98507-1098", "statute_wording": "Fill out a Business and Professions Complaint form. Mail your form and all supporting documents to:", "source_url": "https://dol.wa.gov/node/1166", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0001", "state": "WI", "rule": "tax_local_name", "value": "Wisconsin state sales and use tax + Milwaukee County sales and use tax + City of Milwaukee sales and use tax", "statute_wording": "the sales price or purchase price must be multiplied by 7.9%, comprised of the following sales and use taxes: Wisconsin state – 5.0% Milwaukee County – 0.9% City of Milwaukee – 2.0%", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/ise-mkesalestax.aspx", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0002", "state": "WI", "rule": "tax_type", "value": "general sales/use tax (no separate vehicle excise or title tax)", "statute_wording": "a tax is imposed upon all retailers at the rate of 5 percent of the sales price from the sale, license, lease or rental of tangible personal property sold, licensed, leased or rented at retail in this state", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/52/1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0003", "state": "WI", "rule": "tax_collected_by", "value": "dealer at sale (state, county and city); private buyer pays WisDOT before titling", "statute_wording": "No motor vehicle ... shall be registered or titled in this state unless the registrant presents proof that the sales or use taxes imposed by this subchapter have been paid.", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/61/1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0004", "state": "WI", "rule": "state_rate", "value": "5.00%", "statute_wording": "a tax is imposed upon all retailers at the rate of 5 percent of the sales price", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/52/1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0005", "state": "WI", "rule": "taxable_base", "value": "sales price of vehicle incl. destination/delivery/prep, dealer 'service fee' (doc fee), dealer add-ons, service contracts, manufacturer rebate; minus trade-in allowance and dealer discounts; excludes WisDOT fees, dealer electronic filing fee, separately stated insurance (GAP) and finance charges", "statute_wording": "“Sales price” means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property ... are sold", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/51/15b", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0006", "state": "WI", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/52/1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0007", "state": "WI", "rule": "local_tax", "value": "Milwaukee County 0.9% + City of Milwaukee 2.0% (for a car customarily kept in the city)", "statute_wording": "an excise tax is imposed ... upon every person storing, using, or otherwise consuming a motor vehicle ... if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/v/71", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0008", "state": "WI", "rule": "local_tax", "value": "Milwaukee County 0.9% (rate chart)", "statute_wording": "Milwaukee 40 5% 0.90% (1/24) 0.50% (4/91-12/31/23) (City of Milwaukee)* 2% (1/24)", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0009", "state": "WI", "rule": "local_tax_basis", "value": "buyer: where the vehicle is customarily kept (not the dealer's location)", "statute_wording": "The retailer must collect and remit the county and/or city taxes in effect for the location where the item will be customarily kept.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/2113usedvehicles.pdf", "checked_date": "2026-10-03", "effective_date": "2023-10-31", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0010", "state": "WI", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/v/71", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0011", "state": "WI", "rule": "local_rate_lookup", "value": "DOR address lookup + SST rate and boundary files (monthly; 9-digit ZIP or street address)", "statute_wording": "Wisconsin's rate and boundary files are updated monthly. However, retailers are only required to update their rate and boundary systems quarterly.", "source_url": "https://www.revenue.wi.gov/Pages/SSTP/ratebound.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0012", "state": "WI", "rule": "trade_in_credit", "value": "full (trade-in allowance deducted from taxable price; same transaction)", "statute_wording": "In all transactions in which an article of tangible personal property ... is traded toward the purchase of an article ... of greater value, the amount of the sales price that represents the amount allowed for the article ... traded", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/51/15b", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0013", "state": "WI", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/51/15b", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0014", "state": "WI", "rule": "negative_equity", "value": "not taxed; trade-in deduction is the full allowance, not reduced by the payoff", "statute_wording": "The amount of debt assumed by Dealer does not reduce the amount of the trade-in allowed by Dealer for purposes of computing the sales price subject to sales tax.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0015", "state": "WI", "rule": "rebate_manufacturer", "value": "does NOT lower the tax (rebate amount stays in the taxable price)", "statute_wording": "The amount of a manufacturer's rebate applied against the sales price of a vehicle does not reduce the dealer's receipts subject to sales tax.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0016", "state": "WI", "rule": "discount_dealer", "value": "dealer discounts and dealer rebates lower the tax", "statute_wording": "Cash discounts, price reductions for dealer coupons, and dealer rebates allowed by a dealer directly to customers reduce the dealer's receipts subject to the tax.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0017", "state": "WI", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Sales price subject to tax includes amounts charged by the seller as “service fees” for completing any sales−related or lease−related vehicle inspection or forms which are required by law or rule", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0018", "state": "WI", "rule": "service_contract_taxable", "value": "yes (when the vehicle sale is taxable in Wisconsin)", "statute_wording": "Sales price subject to sales tax includes charges for extended warranties or service contracts, if the purchase of the motor vehicle to which the warranty or service contract relates is or was subject to Wisconsin sales or use tax.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0019", "state": "WI", "rule": "gap_taxable", "value": "no (if separately stated)", "statute_wording": "GAP insurance and GAP waiver charges are not taxable.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0020", "state": "WI", "rule": "addons_taxable", "value": "yes (rustproofing, paint protection, etching, accessories)", "statute_wording": "Charges for rustproofing a motor vehicle are subject to tax.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0021", "state": "WI", "rule": "destination_taxable", "value": "yes", "statute_wording": "Charges for delivery, handling, and preparation of a motor vehicle are included in the sales price subject to Wisconsin sales or use tax.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0022", "state": "WI", "rule": "gov_fees_taxable", "value": "no (WisDOT title/registration fees and the dealer's electronic filing fee are not taxed)", "statute_wording": "Amounts paid to the Wisconsin Department of Transportation (WDOT) for registration and titling fees for the motor vehicle are not subject to tax.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0023", "state": "WI", "rule": "title_fee", "value": "207.00 (first title or transfer)", "statute_wording": "For filing an application for the first certificate of title, $207, by the owner of the vehicle.", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/342/i/14", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0024", "state": "WI", "rule": "title_fee", "value": "7.50 supplemental title fee (total title charge 214.50)", "statute_wording": "Upon filing an application under sub. (1) or (3), a supplemental title fee of $7.50 by the owner of the vehicle", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/342/i/14", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0025", "state": "WI", "rule": "registration_fee", "value": "85.00 per year (automobile)", "statute_wording": "For each automobile, a fee of $85", "source_url": "https://docs.legis.wisconsin.gov/document/statutes/341.25", "checked_date": "2026-10-03", "effective_date": "2019-10-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0026", "state": "WI", "rule": "county_local_fees", "value": "City of Milwaukee wheel tax 41.00 + Milwaukee County wheel tax 30.00 = 71.00 per year", "statute_wording": "Milwaukee (city; $41) ... Milwaukee County ($30)", "source_url": "https://wisconsindot.gov/Pages/dmv/vehicles/title-plates/wheeltax.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0027", "state": "WI", "rule": "plate_fee", "value": "12.00 (6.00 per plate x 2 plates) for new plates", "statute_wording": "the department shall assess a fee of $6 per plate for the issuance of new registration plates that are not replacement plates", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/341.pdf", "checked_date": "2026-10-03", "effective_date": "2026-04-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0028", "state": "WI", "rule": "lien_fee", "value": "10.00", "statute_wording": "For the original notation and subsequent release of each security interest noted upon a certificate of title, a single fee of $10, by the applicant.", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/342/i/14", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0029", "state": "WI", "rule": "inspection_emissions_fee", "value": "0.00 for cases A-E (no test due at purchase); state test has no owner fee", "statute_wording": "prior to renewal of registration in the 4th year after the nonexempt vehicle’s model year and every 2 years thereafter", "source_url": "https://docs.legis.wisconsin.gov/document/statutes/110.20", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0030", "state": "WI", "rule": "ev_hybrid_fee", "value": "EV +175.00/yr ($100 + $75); hybrid +75.00/yr", "statute_wording": "a surcharge of $100 and an additional $75 shall be added to and collected with the fee for each automobile", "source_url": "https://docs.legis.wisconsin.gov/document/statutes/341.25", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0031", "state": "WI", "rule": "registration_period", "value": "annual for automobiles", "statute_wording": "For each automobile, a fee of $85", "source_url": "https://docs.legis.wisconsin.gov/document/statutes/341.25", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0032", "state": "WI", "rule": "other_point_of_sale_fees", "value": "temporary plate from dealer: free; DMV counter service fee 5.00 if a private buyer titles in person", "statute_wording": "Each dealer shall issue a temporary operation plate or a temporary permit without charge to any state resident who purchases or leases from the dealer an automobile", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/341.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0033", "state": "WI", "rule": "dealer_registration_service_fee", "value": "optional Electronic Processing Fee up to 38.00 (only when the dealer uses a third-party vendor app); not taxable", "statute_wording": "For transactions started on or after October 1, 2024, dealers may charge the $38 Electronic Processing Fee to their customers.", "source_url": "https://wisconsindot.gov/Documents/dmv/dlr-agents/tips-tls-dlr/pd-oct-24.pdf", "checked_date": "2026-10-03", "effective_date": "2024-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0034", "state": "WI", "rule": "dealer_registration_service_fee", "value": "dealer may charge the fee set in its WisDOT contract", "statute_wording": "A dealer licensee who has contracted with the department in accordance with the provisions of s. 341.21, Stats., may charge a purchaser a fee in the amount contained in the contract", "source_url": "https://docs.legis.wisconsin.gov/document/administrativecode/Trans%20139.05", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0035", "state": "WI", "rule": "doc_fee_rule", "value": "no cap; must be 'reasonable', disclosed, and may not be raised after disclosure (WisDOT may audit)", "statute_wording": "A dealer may assess a purchaser or lessee an additional service fee for completing any sales-related or lease-related vehicle inspection or forms which are required by law or rule if the dealer has made full disclosure", "source_url": "https://docs.legis.wisconsin.gov/document/administrativecode/Trans%20139.05", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0036", "state": "WI", "rule": "doc_fee_amount", "value": "499.00 (example; no state cap or presumed amount)", "statute_wording": "", "source_url": "https://docs.legis.wisconsin.gov/document/administrativecode/Trans%20139.05", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0037", "state": "WI", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://docs.legis.wisconsin.gov/document/administrativecode/Trans%20139.05", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0038", "state": "WI", "rule": "doc_fee_disclosure", "value": "contract wording required; written list of services on request; ads must include it or say it is excluded", "statute_wording": "A service fee is not required by law, but may be charged to motor vehicle purchasers or lessees for services related to compliance with state and federal laws, verifications and public safety, and must be reasonable.", "source_url": "https://docs.legis.wisconsin.gov/document/administrativecode/Trans%20139.05", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0039", "state": "WI", "rule": "doc_fee_cash_credit_same", "value": "UNVERIFIED: no rule found either way", "statute_wording": "", "source_url": "https://docs.legis.wisconsin.gov/document/administrativecode/Trans%20139.05", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0040", "state": "WI", "rule": "private_party_tax", "value": "yes: 5% state + county + city use tax (7.9% in the city of Milwaukee), paid by the buyer to WisDOT before titling", "statute_wording": "the purchaser shall file a sales tax return and pay the tax prior to registering or titling the motor vehicle", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/61/1", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0041", "state": "WI", "rule": "private_party_value_basis", "value": "purchase price actually paid (no book-value floor found)", "statute_wording": "“Purchase price” means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property ... are sold", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0042", "state": "WI", "rule": "out_of_state_credit", "value": "yes: credit for state and local sales/use tax legally paid to another state or DC, up to the Wisconsin amount", "statute_wording": "the amount of sales tax paid the other state shall be applied as a credit against and deducted from the tax, to the extent thereof, imposed by this section", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/53/16", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0043", "state": "WI", "rule": "buying_out_of_state", "value": "Wisconsin resident owes WI state + county + city use tax (where kept) when titling, less credit for other state's tax", "statute_wording": "The buyer is liable for Wisconsin use tax as of the time the property is used in a taxable manner in Wisconsin, subject to a credit for sales or use tax properly paid to another state.", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0044", "state": "WI", "rule": "buying_out_of_state", "value": "nonresident buying from a Wisconsin dealer and removing the car: exempt", "statute_wording": "Motor vehicles or truck bodies sold to persons who are not residents of this state and who will not use such motor vehicles ... in this state otherwise than in the removal", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/54/5", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0045", "state": "WI", "rule": "new_resident", "value": "no use tax if bought for personal use 90+ days before moving in with a change of domicile; otherwise use tax less other-state credit; title 214.50 + registration apply", "statute_wording": "purchased by a nondomiciliary of this state outside this state ... 90 days or more before bringing the goods, items, or property into this state in connection with a change of domicile to this state", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/53/17", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0046", "state": "WI", "rule": "max_finance_rate", "value": "none for motor vehicle retail installment sales", "statute_wording": "A retail installment sale made after October 31, 1984, is not subject to any maximum finance charge limit.", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/218.pdf", "checked_date": "2026-10-03", "effective_date": "1984-11-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0047", "state": "WI", "rule": "dealer_rate_markup_cap", "value": "none found", "statute_wording": "", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/218.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0048", "state": "WI", "rule": "used_vehicle_rule", "value": "same tax rules as new (trade-in credit applies; rebates n/a); Buyer's Guide price must include all point-of-sale charges except tax, title, registration and the service fee", "statute_wording": "Used vehicles require the selling price to be listed on the Wisconsin Buyer’s Guide. The selling price must include all charges paid by the consumer at the point of sale.", "source_url": "https://www.wisconsindot.gov/Documents/dmv/dlr-agents/tips-tls-dlr/pd-oct-2025.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0049", "state": "WI", "rule": "recent_change", "value": "City of Milwaukee 2% tax began and Milwaukee County rose 0.5% -> 0.9%", "statute_wording": "For periods beginning on or after January 1, 2024: City of Milwaukee imposes a new 2% sales and use tax", "source_url": "https://www.revenue.wi.gov/Pages/News/2023/Milwaukee-City-County-Sales-Tax-2024.pdf", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0050", "state": "WI", "rule": "recent_change", "value": "title fee 157 -> 207 (+7.50 supplemental = 214.50)", "statute_wording": "Sections 342 and 343 of Act 15 increases the title fee for a vehicle from $157 to $207.", "source_url": "https://wisconsindot.gov/Pages/dmv/vehicles/frms-pubs/Legislation-Affecting-DMV.aspx", "checked_date": "2026-10-03", "effective_date": "2025-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0051", "state": "WI", "rule": "recent_change", "value": "new 6.00 per-plate issuance fee collected", "statute_wording": "The WI DMV began collecting the new issuance on Monday, April 13, 2026.", "source_url": "https://wisconsindot.gov/Pages/dmv/vehicles/frms-pubs/Legislation-Affecting-DMV.aspx", "checked_date": "2026-10-03", "effective_date": "2026-04-13", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0052", "state": "WI", "rule": "recent_change", "value": "dealer Electronic Processing Fee 19.50 -> 38.00", "statute_wording": "On October 1, 2024, the Electronic Processing Fee increased to $38.", "source_url": "https://wisconsindot.gov/Documents/dmv/dlr-agents/tips-tls-dlr/pd-oct-24.pdf", "checked_date": "2026-10-03", "effective_date": "2024-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0053", "state": "WI", "rule": "upcoming_change", "value": "none scheduled for vehicle tax or the fees used here", "statute_wording": "", "source_url": "https://wisconsindot.gov/Pages/dmv/vehicles/frms-pubs/Legislation-Affecting-DMV.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0054", "state": "WI", "rule": "tax_rounding", "value": "UNVERIFIED: no Wisconsin rounding rule found; use cent half-up per line", "statute_wording": "", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0055", "state": "WI", "rule": "county_tax_rate_rule", "value": "county 0.5% base; extra 0.4% only for a county with a 1st class city (Milwaukee)", "statute_wording": "a county in which a 1st class city is located may adopt an ordinance, by a two-thirds majority vote of all members elect of the county board, to impose sales and use taxes under this subchapter at the rate of 0.4 percent", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/v/71", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0056", "state": "WI", "rule": "city_tax_rate_rule", "value": "City of Milwaukee 2.0% (only municipal sales tax in Wisconsin)", "statute_wording": "A 1st class city may adopt an ordinance, by a two-thirds majority vote of all members elect of the common council, to impose a sales and use tax under this subchapter at the rate of 2.0 percent of the sales price or purchase price.", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/v/71", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0057", "state": "WI", "rule": "trade_in_one_transaction", "value": "trade must be part of the same sale; selling the old car separately gives no credit", "statute_wording": "A separate or independent sale of a motor vehicle by either the buyer or seller of another motor vehicle is not a trade-in", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0058", "state": "WI", "rule": "family_transfer_exemption", "value": "exempt: sale to spouse, parent, stepparent, child, stepchild, in-laws if titled to the seller and seller not a dealer", "statute_wording": "The item is transferred to a child, spouse, parent, father-in-law, mother-in-law, daughter-in-law or son-in-law of the transferor", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/54/5", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0059", "state": "WI", "rule": "advertised_price_rule", "value": "ads must include all charges except sales tax, title and registration fees (service fee may be excluded with a disclosure)", "statute_wording": "the advertised price shall include all charges that shall be paid by the purchaser to acquire ownership of the vehicle with the exception of sales tax, title and registration fees.", "source_url": "https://docs.legis.wisconsin.gov/document/administrativecode/Trans%20139.03", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0060", "state": "WI", "rule": "lemon_law_fee", "value": "none", "statute_wording": "", "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb202.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0061", "state": "WI", "rule": "personal_property_tax", "value": "none on personal vehicles", "statute_wording": "", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0062", "state": "WI", "rule": "doc_fee_complaint", "value": "Wisconsin Department of Transportation, Division of Motor Vehicles, Dealer and Agent Section; P.O. Box 7909, Madison, WI 53707-7909", "statute_wording": "The Department reserves the right to audit fees to determine whether they are reasonable.", "source_url": "https://wisconsindot.gov/Documents/formdocs/mv2338.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WI-0063", "state": "WI", "rule": "county_local_fees", "value": "City of Milwaukee wheel tax 41.00 per year, on a car customarily kept in the city (all three of its counties)", "statute_wording": "Milwaukee (city; $41)", "source_url": "https://wisconsindot.gov/Pages/dmv/vehicles/title-plates/wheeltax.aspx", "checked_date": "2026-10-20", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0064", "state": "WI", "rule": "county_local_fees", "value": "Milwaukee County wheel tax 30.00 per year, on a car customarily kept in the county, the City of Milwaukee included", "statute_wording": "Milwaukee County ($30)", "source_url": "https://wisconsindot.gov/Pages/dmv/vehicles/title-plates/wheeltax.aspx", "checked_date": "2026-10-20", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0065", "state": "WI", "rule": "local_tax", "value": "no premier resort area tax on a car: the 0.5% tax reaches only the businesses 77.994(1) lists, and motor vehicle dealers (SIC 5511) are not among them", "statute_wording": "a municipality or a county all of which is included in a premier resort area under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5 percent of the sales price from the sale ... made by businesses that are classified in the standard industrial classification manual, 1987 edition ... under the following industry numbers", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/x/994", "checked_date": "2026-10-20", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WI-0066", "state": "WI", "rule": "maintenance_contract_taxable", "value": "yes: a maintenance agreement is taxed like a service contract (when the car is taxable in Wisconsin)", "statute_wording": "The sale of contracts, including service contracts, maintenance agreements, ... and warranties, that provide, in whole or in part, for the future performance of or payment for the repair, service, ... inspection, or maintenance of tangible personal property", "source_url": "https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/52/2/a/13m", "checked_date": "2026-10-20", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0001", "state": "WV", "rule": "tax_local_name", "value": "Motor vehicle sales tax (DMV: '6% titling sales tax'); the old 'privilege tax' on titling was abolished 2008-07-01", "statute_wording": "Beginning on July 1, 2008, the tax imposed under this subsection (b) of this section is abolished", "source_url": "https://code.wvlegislature.gov/17A-3-4/", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0002", "state": "WV", "rule": "tax_type", "value": "State consumers sales tax applied to motor vehicles, collected by the DMV before a title is issued", "statute_wording": "all motor vehicle sales to West Virginia residents shall be subject to the consumers sales tax imposed by this article.", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0003", "state": "WV", "rule": "tax_collected_by", "value": "Dealer at the time of sale, remitted to WV DMV; private-sale buyer pays WV DMV with the title application", "statute_wording": "The dealer shall collect the sales tax at the time of sale.", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0004", "state": "WV", "rule": "tax_due_date", "value": "Collected at signing by a WV dealer; dealer must deliver the title to the buyer or lienholder within 60 days", "statute_wording": "60 days to deliver title to the consumer or lien holder", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0005", "state": "WV", "rule": "state_rate", "value": "6%", "statute_wording": "beginning July 1, 2017, the rate of tax imposed by this section shall increase to six percent of the sales price for purchases of motor vehicles made on and after that date.", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0006", "state": "WV", "rule": "taxable_base", "value": "Actual purchase price certified by the dealer, minus a WV-titled trade-in; destination, freight, factory options, rust-proofing and protection packages are in; manufacturer rebates are not deducted", "statute_wording": "Items Subject To 6% Motor Vehicle Sales Tax Rebate Rust-Proofing Destination and Delivery Freight Simonize Accessories and Optional Equipment Protection Package", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0007", "state": "WV", "rule": "taxable_base", "value": "Documentary fee is not part of the 6% motor vehicle sales tax base", "statute_wording": "Items Not Subject To 6% Motor Vehicle Sales Tax Warranty Service Contracts Discounts Documentary Fees Gap Insurance", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0008", "state": "WV", "rule": "min_max_tax", "value": "Minimum taxable value $500, so minimum tax $30; no maximum", "statute_wording": "The minimum taxable value of a vehicle is five hundred dollars ($500) regardless of the indicated actual sale price", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0009", "state": "WV", "rule": "tax_rounding", "value": "Not published; cent half-up assumed", "statute_wording": "", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/DMV-1-TR_Certificate-for-Title-of-Motor-Vehicle-wf.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0010", "state": "WV", "rule": "local_tax", "value": "None on vehicles: no municipal, county or special-district sales tax applies to a motor vehicle", "statute_wording": "no municipal sales or use tax or local sales or use tax or special downtown redevelopment district excise tax or special district excise tax shall be imposed", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "2009-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0011", "state": "WV", "rule": "local_tax", "value": "WV Tax Division confirms municipal sales tax does not apply to vehicle sales or long-term leases", "statute_wording": "Municipal sales and use tax does not apply to the sale or long term lease of motor vehicles", "source_url": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0012", "state": "WV", "rule": "local_tax_basis", "value": "n/a (no local tax on vehicles)", "statute_wording": "", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0013", "state": "WV", "rule": "local_tax_cap", "value": "n/a", "statute_wording": "", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0014", "state": "WV", "rule": "local_rate_lookup", "value": "Not needed for the vehicle. For taxable non-vehicle items sold by a dealer, WV publishes a Streamlined Sales Tax rate CSV and a municipality list (107 municipalities at 1%; Charleston 1% since 2015-07-01)", "statute_wording": "Charleston | July 1, 2015 | 1% | 7%", "source_url": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "checked_date": "2026-10-03", "effective_date": "2015-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0015", "state": "WV", "rule": "county_local_fees", "value": "None collected at purchase. County personal property tax is billed later; some counties add emergency ambulance fees to the tax ticket, which must be paid before registration renewal", "statute_wording": "All emergency ambulance fees owed pursuant to section seventeen, article fifteen, chapter seven of this code", "source_url": "https://code.wvlegislature.gov/17A-3-3A/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0016", "state": "WV", "rule": "trade_in_credit", "value": "Full credit for the trade-in allowance, new or used, if WV tax was already paid on the trade", "statute_wording": "so much of the sale price or consideration as is represented by the exchange of other vehicles on which the tax imposed by this section or section four, article three, chapter seventeen-a of this code has been paid by the purchaser shall be deducted", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0017", "state": "WV", "rule": "trade_in_credit", "value": "Trade must be titled in West Virginia, in the same name as the new title", "statute_wording": "The trade in vehicle must be titled in West Virginia", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0018", "state": "WV", "rule": "trade_in_cap", "value": "None", "statute_wording": "", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0019", "state": "WV", "rule": "negative_equity", "value": "Not added to the taxable base (inference)", "statute_wording": "", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/DMV-1-TR_Certificate-for-Title-of-Motor-Vehicle-wf.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0020", "state": "WV", "rule": "rebate_manufacturer", "value": "Taxed: a manufacturer rebate does not reduce the taxable price", "statute_wording": "Rebates received after the sale is consummated do not reduce the taxable purchase price.", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0021", "state": "WV", "rule": "discount_dealer", "value": "Dealer discounts lower the taxable price", "statute_wording": "Items Not Subject To 6% Motor Vehicle Sales Tax Warranty Service Contracts Discounts", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0022", "state": "WV", "rule": "doc_fee_taxable", "value": "No", "statute_wording": "Documentary Fees", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0023", "state": "WV", "rule": "service_contract_taxable", "value": "Not subject to the 6% motor vehicle sales tax", "statute_wording": "Service Contracts", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0024", "state": "WV", "rule": "gap_taxable", "value": "No", "statute_wording": "Gap Insurance", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0025", "state": "WV", "rule": "addons_taxable", "value": "Factory or dealer-installed accessories, optional equipment, rust-proofing, 'Simonize' and protection packages are taxed at 6%; 'aftermarket' items not from the factory are outside the vehicle tax", "statute_wording": "Accessories and Optional Equipment Protection Package", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0026", "state": "WV", "rule": "destination_taxable", "value": "Yes", "statute_wording": "Destination and Delivery Freight", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/Motor-Vehicles-Titling-Seminar-Manual.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0027", "state": "WV", "rule": "gov_fees_taxable", "value": "No (inference)", "statute_wording": "", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/DMV-1-TR_Certificate-for-Title-of-Motor-Vehicle-wf.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0028", "state": "WV", "rule": "title_fee", "value": "$15.00 ($10 title charge + $5 A. James Manchin Fund fee)", "statute_wording": "In addition to the tax, there is a charge of $10 for each original certificate of title or duplicate certificate of title so issued", "source_url": "https://code.wvlegislature.gov/17A-3-4/", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0029", "state": "WV", "rule": "title_fee", "value": "$5 A. James Manchin Fund (waste tire) fee on each title", "statute_wording": "an additional $5 fee shall be imposed on the issuance of each certificate of title issued pursuant to article three of this chapter.", "source_url": "https://code.wvlegislature.gov/17A-10-16/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0030", "state": "WV", "rule": "registration_fee", "value": "$51.50 a year for a Class A car ($50 + $1 litter fee + $0.50 insurance enforcement fee)", "statute_wording": "Class A. - The registration fee for motor vehicles of this class is $50.", "source_url": "https://code.wvlegislature.gov/17A-10-3/", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0031", "state": "WV", "rule": "registration_fee", "value": "Litter control fee $1 on each registration and renewal", "statute_wording": "an additional $1 fee shall be imposed on the issuance of each certificate of registration and renewal thereof", "source_url": "https://code.wvlegislature.gov/17A-10-15/", "checked_date": "2026-10-03", "effective_date": "1988-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0032", "state": "WV", "rule": "registration_period", "value": "1 year or optional 2 years (staggered from the date of registration); a first-time 2-year registration costs the new-plate price plus the renewal price ($103.00 for a standard plate)", "statute_wording": "For a first time two-year registration, the fee is both the listed renewal price and the new plate price, combined.", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Webapps/DMV/DMVFormSearch/Registration-Fees-Brochure.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0033", "state": "WV", "rule": "plate_fee", "value": "No separate fee for a standard plate (included in $51.50); plate transfer $10.50; specialty plates cost more", "statute_wording": "Standard Graphic (Default) $51.50 $51.50", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Webapps/DMV/DMVFormSearch/Registration-Fees-Brochure.pdf", "checked_date": "2026-10-03", "effective_date": "2024-05-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0034", "state": "WV", "rule": "lien_fee", "value": "$10.00 per lien", "statute_wording": "The Division of Motor Vehicles is hereby authorized to charge a fee of $10 for the recording of any lien", "source_url": "https://code.wvlegislature.gov/17A-4A-10/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0035", "state": "WV", "rule": "inspection_emissions_fee", "value": "Safety inspection every 24 months, sticker fee at most $19, paid at a State Police-licensed station; no emissions test. Not paid to DMV at purchase", "statute_wording": "The maximum inspection sticker fee is $19 , which covers the full two-year period.", "source_url": "https://dmv.wv.gov/node/279", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0036", "state": "WV", "rule": "ev_hybrid_fee", "value": "Extra registration fee each year: $200 all-electric, $100 gas-electric hybrid, $200 hydrogen or natural gas", "statute_wording": "The annual registration fee for a vehicle operating exclusively on electricity is $200.", "source_url": "https://code.wvlegislature.gov/17A-10-3C/", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0037", "state": "WV", "rule": "other_point_of_sale_fees", "value": "None other at DMV for a gasoline car. Dealer pays $3 per temporary plate to DMV", "statute_wording": "shall be accompanied by a fee of $3 for each such temporary registration plate or marker.", "source_url": "https://code.wvlegislature.gov/17A-6-15/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0038", "state": "WV", "rule": "dealer_registration_service_fee", "value": "Allowed: dealers authorized to issue registrations may charge a fee set by the Motor Vehicle Dealers Advisory Board; amount not found", "statute_wording": "A fee established by the motor vehicle dealer advisory board may be charged by a motor vehicle dealer for its services required under this section.", "source_url": "https://code.wvlegislature.gov/17A-6-1B/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0039", "state": "WV", "rule": "vehicle_license_fee", "value": "None (no value-based fee or tax at registration)", "statute_wording": "", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Webapps/DMV/DMVFormSearch/Registration-Fees-Brochure.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0040", "state": "WV", "rule": "personal_property_tax", "value": "Annual county personal property tax on the car, assessed at 60% of value as owned on July 1; billed by the county sheriff later, outside the out-the-door price", "statute_wording": "All property ... shall be assessed annually as of July 1 at sixty percent of its true and actual value", "source_url": "https://code.wvlegislature.gov/11-3-1/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0041", "state": "WV", "rule": "personal_property_tax", "value": "Timing: a car bought 2026-10-03 is first assessed on 2027-07-01, for tax year 2028", "statute_wording": "\"Tax year\" or \"property tax year\" means the next calendar year that begins after the assessment date.", "source_url": "https://code.wvlegislature.gov/11-3-1/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0042", "state": "WV", "rule": "personal_property_tax", "value": "Kanawha County Class IV (inside a municipality) personal property: about $3.2311 per $100 of assessed value (2025 tax year, county-wide average across municipalities)", "statute_wording": "", "source_url": "https://tax.wv.gov/Documents/PropertyTax/2025/ClassifiedAssessedValuations.TaxesLevied.2025.pdf", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0043", "state": "WV", "rule": "personal_property_tax", "value": "Refunded: timely paid vehicle personal property tax comes back as a refundable WV income-tax credit", "statute_wording": "The amount of credit allowed under this article to the eligible taxpayer is the amount of West Virginia ad valorem property tax timely paid during the personal income taxable year", "source_url": "https://code.wvlegislature.gov/11-13MM-3/", "checked_date": "2026-10-03", "effective_date": "2024-01-01", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0044", "state": "WV", "rule": "personal_property_tax", "value": "Proof of paid personal property tax (or an assessor's affidavit) is required to register or renew", "statute_wording": "has furnished the receipt provided in this section or the division has received verification by electronic means to show full payment of", "source_url": "https://code.wvlegislature.gov/17A-3-3A/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0045", "state": "WV", "rule": "doc_fee_rule", "value": "Commissioner-set documentary charge for title paperwork, advised by Motor Vehicle Dealers Advisory Board; statute names no amount and does not say cap", "statute_wording": "to advise the commissioner on setting documentary charges or similar charges motor vehicle dealers may charge consumers for documentary services in relation to securing a title, which such charges the commissioner is hereby granted authority to set", "source_url": "https://code.wvlegislature.gov/17A-6-18A/", "checked_date": "2026-10-03", "effective_date": "2024-06-06", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0046", "state": "WV", "rule": "doc_fee_rule", "value": "The charge must be the same for cash and credit customers and reasonably related to the benefit", "statute_wording": "Documentary charge or any other similar charge for documentary services in relation to securing a title, so long as said charge is applied equally to cash customers and credit customers and there is a reasonable relationship between said charge and the benefit conferred on the customer.", "source_url": "https://code.wvlegislature.gov/46A-3-109/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0047", "state": "WV", "rule": "doc_fee_amount", "value": "575", "statute_wording": "The DMV Dealer Advisory Board held a meeting on May 23, 2024, and voted unanimously to increase the documentary (doc) fee cap from $499 to $575.", "source_url": "https://wvada-news.thenewslinkgroup.org/?p=5271", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0048", "state": "WV", "rule": "doc_fee_amount", "value": "Official search 2026-10-03 found no published amount", "statute_wording": "", "source_url": "https://apps.sos.wv.gov/adlaw/meetingnotices/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0049", "state": "WV", "rule": "doc_fee_indexing", "value": "BLS CPI from 2025-07-01, reviewed annually by Dealer Advisory Board (recommendation)", "statute_wording": "the Dealer Advisory Board recommended beginning July 1, 2025, that the doc fee be tied to the Bureau of Labor Statistics consumer price index moving forward.", "source_url": "https://wvada-news.thenewslinkgroup.org/?p=5271", "checked_date": "2026-10-03", "effective_date": "2025-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0050", "state": "WV", "rule": "doc_fee_disclosure", "value": "No WV statute or DMV rule found requiring posting or contract disclosure of the doc fee; federal 'total price' advertising rules apply", "statute_wording": "The FTC made it very clear that the West Virginia documentary fee qualifies as a \"non-government fee\" and therefore must be included in the total price.", "source_url": "https://wvada-news.thenewslinkgroup.org/counselors-corner-straight-talk-on-total-price/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0051", "state": "WV", "rule": "doc_fee_cash_credit_same", "value": "Yes", "statute_wording": "so long as said charge is applied equally to cash customers and credit customers", "source_url": "https://code.wvlegislature.gov/46A-3-109/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0052", "state": "WV", "rule": "private_party_tax", "value": "Same 6% tax; the buyer pays WV DMV when applying for title", "statute_wording": "including isolated transactions between individuals not being made in the ordinary course of repeated and successive business", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "2008-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0053", "state": "WV", "rule": "private_party_value_basis", "value": "Vehicles two model years old or less: guide (fair market) value regardless of price. Older: the stated price if at least 50% of guide value; below 50%, guide value unless a notarized bill of sale is accepted", "statute_wording": "Vehicles two model years old or less are assessed on the present fair market value as shown in the most recent edition of a nationally distributed and recognized vehicle value guide", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0054", "state": "WV", "rule": "private_party_value_basis", "value": "DMV page: notarized bill of sale required below 50% of NADA Clean Loan value; vehicles two years old or newer always taxed on NADA Clean Loan value", "statute_wording": "Any vehicle not purchased from a registered dealer that is two (2) years old or newer will be taxed directly on its current NADA Clean Loan Book value, regardless of the private transaction price.", "source_url": "https://dmv.wv.gov/titles", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0055", "state": "WV", "rule": "used_vehicle_rule", "value": "Used car from a dealer: taxed on the dealer's certified purchase price (no book-value floor except the $500 minimum)", "statute_wording": "The sales tax on a used vehicle purchased from a dealer shall be determined at the rate of six percent (6%) of the actual purchase price or consideration as certified by the dealer", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0056", "state": "WV", "rule": "sale_of_own_vehicle_credit", "value": "None; only a trade-in on the same deal (or an even trade between individuals) reduces the tax", "statute_wording": "Transactions between individuals (casual sales) characterized as \"even trades\" are not taxed provided that the vehicle has been previously titled in West Virginia as a taxable transaction", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0057", "state": "WV", "rule": "out_of_state_credit", "value": "None: WV collects the full 6% even if another state's tax was paid", "statute_wording": "The Division shall collect the sales tax prior to issuing a title irrespective of whether the applicant has paid a similar sales or privilege tax on the motor vehicle in any other jurisdiction", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0058", "state": "WV", "rule": "buying_out_of_state", "value": "WV resident buying from an out-of-state dealer pays 6% to WV DMV at titling on the price minus a WV-titled trade-in; needs the dealer invoice. Non-residents buying in WV pay no WV tax if titling elsewhere", "statute_wording": "The sales tax on applications for title on a vehicle purchased from a dealer either in-state or out-of-state is based on the purchase price minus any applicable trade-in", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=55124&Format=WORD&KeyWord=", "checked_date": "2026-10-03", "effective_date": "2022-03-29", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0059", "state": "WV", "rule": "new_resident", "value": "Exempt from the 6% tax on a vehicle already titled in their name in the former state, if they title and register within 30 days; pay $15 title, $10 lien if any, $51.50 registration", "statute_wording": "The tax imposed by this section does not apply to the registration of a vehicle owned and titled in the name of a resident of this state if the applicant", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0060", "state": "WV", "rule": "lease_tax", "value": "Leases: 5% of each monthly payment, remitted by the lessor; 6% on the cap-cost reduction at titling (minus a WV-titled trade)", "statute_wording": "a tax is imposed upon the monthly payments for the lease of any motor vehicle leased under a written contract of lease by a resident of West Virginia", "source_url": "https://code.wvlegislature.gov/11-15-3C/", "checked_date": "2026-10-03", "effective_date": "2009-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0061", "state": "WV", "rule": "max_finance_rate", "value": "Statute: 18% a year on the first $1,500 financed and 12% on the rest (dealer consumer credit sale); the Lending and Credit Rate Board may set a higher alternative rate (21% for non-revolving sales finance charges since 1996 per a legislative audit)", "statute_wording": "a seller may contract for and receive a sales finance charge not exceeding eighteen percent per year on that part of the unpaid balance of the amount financed which is $1,500 or less and twelve percent per year on that part of the unpaid balance", "source_url": "https://code.wvlegislature.gov/46A-3-101/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0062", "state": "WV", "rule": "dealer_rate_markup_cap", "value": "None found in WV law", "statute_wording": "", "source_url": "https://code.wvlegislature.gov/46A-3-101/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0063", "state": "WV", "rule": "recent_change", "value": "2024-07-01: doc fee reported raised from $499 to $575; 2024-06-06: SB 834 added a salvage-auction member to the Dealers Advisory Board; 2024-01-01: inspections every 2 years ($19 max); 2024: vehicle property tax refundable income-tax credit begins; 2017-07-01: tax 5% to 6%, registration to $50", "statute_wording": "This increase will take effect July 1, 2024.", "source_url": "https://wvada-news.thenewslinkgroup.org/?p=5271", "checked_date": "2026-10-03", "effective_date": "2024-07-01", "status": "unverified", "superseded_by": "", "used_by_calculator": false }, { "id": "WV-0064", "state": "WV", "rule": "upcoming_change", "value": "Doc fee: possible yearly CPI step each July 1 (next 2027-07-01, UNVERIFIED). 91 CSR 9 sunset 2027-08-01, being extended to 2032 (sunset-only filing approved by DMV 2026-06-29). 91 CSR 6 amendment in progress. Title, lien and registration fees may be CPI-adjusted every five years on September 1 (no date set)", "statute_wording": "This rule shall terminate and have no further force or effect August 1, 2027 2032.", "source_url": "https://apps.sos.wv.gov/adlaw/csr/readfile.aspx?DocId=59135&Format=PDF", "checked_date": "2026-10-03", "effective_date": "2027-08-01", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0065", "state": "WV", "rule": "contradiction_rate_on_tax_page", "value": "WV Tax Division municipal-tax page still says '5% DMV sales tax'; the statute has been 6% since 2017-07-01 - follow the statute", "statute_wording": "Sales of motor vehicles are subject to the 5% DMV sales tax.", "source_url": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0066", "state": "WV", "rule": "registration_proration_statute", "value": "Old statute prorates registration by fiscal-year quarter; DMV now sells Class A registrations for full 1 or 2 years from the date of purchase - follow DMV", "statute_wording": "where application for such registration is made between October 1, and December 31, inclusive, in any fiscal year, the charge therefor shall be three quarters of such yearly fee", "source_url": "https://code.wvlegislature.gov/17A-10-7/", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WV-0067", "state": "WV", "rule": "doc_fee_complaint", "value": "West Virginia Division of Motor Vehicles; Post Office Box 17020, Charleston, West Virginia 25317-0010", "statute_wording": "documentary charges or similar charges motor vehicle dealers may charge consumers ... which such charges the commissioner is hereby granted authority to set", "source_url": "https://webapps.transportation.wv.gov/TWS/WVDOTDocumentStorageMigration/PDF/Transportation/DMV/DMVFormSearch/DMV-128-DS_Dealer_Inquiry_Form.pdf", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0001", "state": "WY", "rule": "tax_local_name", "value": "Sales tax (use tax if bought out of state), paid to the county treasurer before first registration; plus the yearly 'county registration fee' (an ad valorem tax on factory price)", "statute_wording": "The county treasurer collects a sales or use tax on all vehicle purchases except motorcycles purchased from a Wyoming dealer.", "source_url": "https://www.laramiecountywy.gov/County-Government/Elected-Officials/County-Treasurer/Vehicle-Sales-and-Use-Tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0002", "state": "WY", "rule": "tax_type", "value": "sales_tax_on_price (state 4% + county option taxes), collected by county at first registration", "statute_wording": "there is levied an excise tax upon: ... The sales price paid for motor vehicles, house trailers, trailer coaches, trailers or semitrailers as defined by W.S. 31-1-101", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0003", "state": "WY", "rule": "tax_collected_by", "value": "buyer pays county treasurer of buyer's county of principal residence, before first registration (dealer does NOT collect)", "statute_wording": "no vendor shall collect taxes imposed by this article upon the sale of motor vehicles ... The taxes imposed shall be collected by the county treasurer prior to the first registration in Wyoming", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0004", "state": "WY", "rule": "tax_collected_by", "value": "dealer forwards bill of sale and title paperwork to the clerk of the buyer's home county; that county's treasurer collects", "statute_wording": "The dealer will forward the Bill of Sale and title paperwork to the Laramie County Clerk, as that is the principal residence of the buyer", "source_url": "https://drive.google.com/file/d/1b8GKdAEPMxtqBY-blyvhXl3M4rQIIcl9/view", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0005", "state": "WY", "rule": "tax_due_date", "value": "65 days after the date of sale", "statute_wording": "Sales tax is due in 65 days.", "source_url": "https://www.laramiecountywy.gov/County-Government/Elected-Officials/County-Treasurer/Vehicle-Sales-and-Use-Tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0006", "state": "WY", "rule": "late_tax_penalty", "value": "1% per month interest from day 65; civil fee $25 (days 65-75), then greater of $25 or 10% of tax", "statute_wording": "A civil fee of twenty-five dollars ($25.00) from the sixty-fifth day through the seventy-fifth day after the date of sale shall also be assessed", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0007", "state": "WY", "rule": "state_rate", "value": "4.00%", "statute_wording": "administered as if the tax rate under subsection (a) of this section was increased from three percent (3%) to four percent (4%)", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "1993-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0008", "state": "WY", "rule": "taxable_base", "value": "total sales price incl. incoming freight/destination, accessories, doc fee, prep; minus trade-in allowance; minus manufacturer rebate assigned to dealer at sale", "statute_wording": "Total sales price must include all costs incurred by the vendor or seller prior to the retail sale (i.e. incoming freight, accessories, documentary fees, preparation & handling, and standard warranties).", "source_url": "https://drive.google.com/file/d/1UOkfsliGaIs-xFuhn0pnCSvI9IMxXpIk/view", "checked_date": "2026-10-03", "effective_date": "2022-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0009", "state": "WY", "rule": "taxable_base", "value": "statutory 'sales price' includes delivery charges and seller's charges to complete the sale; excludes unreimbursed discounts, separately stated finance charges and separately stated taxes", "statute_wording": "\"Sales price\" ... means the total amount or consideration, including cash, credit, property and services for which personal property or services are sold", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0010", "state": "WY", "rule": "min_max_tax", "value": "none", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0011", "state": "WY", "rule": "tax_rounding", "value": "UNVERIFIED: round to cent half-up (one combined 5% line in practice)", "statute_wording": "", "source_url": "https://drive.google.com/file/d/1UOkfsliGaIs-xFuhn0pnCSvI9IMxXpIk/view", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0012", "state": "WY", "rule": "local_tax", "value": "Laramie County: 1% general purpose county option tax (total 5%); no specific-purpose, economic development or municipal tax in effect", "statute_wording": "2 Laramie 4% + 1% = 5% Laramie County 5% 2% 12%", "source_url": "https://drive.google.com/file/d/1rANAjDSulvnNa-bbluT-Vv3vdxhlowrz/view", "checked_date": "2026-10-03", "effective_date": "2026-10-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0013", "state": "WY", "rule": "local_tax", "value": "county option taxes allowed: general purpose up to 2% (0.5% steps); specific purpose up to 2%; economic development up to 1%; cap 3% combined for these; resort district up to 3%; city/town up to 1%", "statute_wording": "In no event shall the total excise tax imposed within any county under the provisions of paragraphs (i), (iii) and (vi) of this subsection exceed three percent (3%)", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0014", "state": "WY", "rule": "local_tax_basis", "value": "buyer's county of principal residence (as shown on driver's licence or other government ID), not dealer location", "statute_wording": "The county treasurer shall collect and remit to the department the tax in effect in the county of the owner's principal residence as indicated on the owner's driver's license or other government issued identification.", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0015", "state": "WY", "rule": "local_tax_cap", "value": "none", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0016", "state": "WY", "rule": "local_rate_lookup", "value": "DOR quarterly rate chart (PDF) + rate-by-ZIP spreadsheet (XLSX); 23 counties, ~99 cities/towns, 2 resort districts", "statute_wording": "Sales/Use/Lodging Tax Rates", "source_url": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0017", "state": "WY", "rule": "local_rate_lookup", "value": "county treasurer's own sales tax calculator is stale (shows 'Rates Effecting 4/1/2022', Laramie 6%)", "statute_wording": "Resident County of Purchaser (Rates Effecting 4/1/2022):", "source_url": "https://us.openforms.com/Form/fb3f81a3-6a74-41aa-91c6-8877516b799b", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0018", "state": "WY", "rule": "trade_in_credit", "value": "full credit, new or used purchase, same transaction; trade must be titled in purchaser's name", "statute_wording": "The trade-in value of tangible personal property shall be excluded from the sales price of new tangible personal property when trade-in and purchase occur in one (1) transaction", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0019", "state": "WY", "rule": "trade_in_credit", "value": "leased vehicle can't be a trade-in unless buyout exercised, titled to purchaser and tax paid on buyout", "statute_wording": "Leased vehicles may not be used as the trade-in allowance unless the leased vehicle's buy-out option has been exercised", "source_url": "https://drive.google.com/file/d/1UOkfsliGaIs-xFuhn0pnCSvI9IMxXpIk/view", "checked_date": "2026-10-03", "effective_date": "2022-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0020", "state": "WY", "rule": "trade_in_cap", "value": "none", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0021", "state": "WY", "rule": "negative_equity", "value": "not taxed; deduct full trade allowance (inference)", "statute_wording": "", "source_url": "https://drive.google.com/file/d/1UOkfsliGaIs-xFuhn0pnCSvI9IMxXpIk/view", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0022", "state": "WY", "rule": "rebate_manufacturer", "value": "reduces taxable base (rebate offered and accepted at time of purchase / assigned to dealer)", "statute_wording": "the only reimbursed discount that does not follow this pattern is a manufacturer's rebate offered and accepted at the time of purchase on a motor vehicle.", "source_url": "https://drive.google.com/file/d/1qwWq_E35YFbhV0LOEolHWMmY8B7P7ucX/view", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0023", "state": "WY", "rule": "discount_dealer", "value": "unreimbursed dealer discount reduces base", "statute_wording": "Discounts, including cash, terms or coupons which are not reimbursed by a third party, which are allowed by a seller and taken by a purchaser on a sale", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0024", "state": "WY", "rule": "doc_fee_taxable", "value": "yes", "statute_wording": "Total sales price must include all costs incurred by the vendor or seller prior to the retail sale (i.e. incoming freight, accessories, documentary fees, preparation & handling, and standard warranties).", "source_url": "https://drive.google.com/file/d/1UOkfsliGaIs-xFuhn0pnCSvI9IMxXpIk/view", "checked_date": "2026-10-03", "effective_date": "2022-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0025", "state": "WY", "rule": "destination_taxable", "value": "yes (incoming freight)", "statute_wording": "Total sales price does not include costs incurred after the retail sale (i.e. outgoing freight, titling and licensing fees, and extended warranties).", "source_url": "https://drive.google.com/file/d/1UOkfsliGaIs-xFuhn0pnCSvI9IMxXpIk/view", "checked_date": "2026-10-03", "effective_date": "2022-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0026", "state": "WY", "rule": "addons_taxable", "value": "yes (dealer-installed accessories, prep & handling, standard warranties)", "statute_wording": "accessories, documentary fees, preparation & handling, and standard warranties", "source_url": "https://drive.google.com/file/d/1UOkfsliGaIs-xFuhn0pnCSvI9IMxXpIk/view", "checked_date": "2026-10-03", "effective_date": "2022-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0027", "state": "WY", "rule": "service_contract_taxable", "value": "no, if optional and separately stated (tax applies later to covered repairs)", "statute_wording": "an extended warranty is not subject to Wyoming sales tax at the time it is purchased.", "source_url": "https://drive.google.com/file/d/13f3vulqiLJfownt4uRMtYSWX4344C0_4/view", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0028", "state": "WY", "rule": "gap_taxable", "value": "no (inference)", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0029", "state": "WY", "rule": "gov_fees_taxable", "value": "no", "statute_wording": "Total sales price does not include costs incurred after the retail sale (i.e. outgoing freight, titling and licensing fees, and extended warranties).", "source_url": "https://drive.google.com/file/d/1UOkfsliGaIs-xFuhn0pnCSvI9IMxXpIk/view", "checked_date": "2026-10-03", "effective_date": "2022-08-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0030", "state": "WY", "rule": "title_fee", "value": "$15.00", "statute_wording": "Certificate of title, original or duplicate ...........................................$15.00", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0031", "state": "WY", "rule": "lien_fee", "value": "$20.00 (new lien, Laramie County Clerk)", "statute_wording": "New Lien | $20.00", "source_url": "https://www.laramiecountywy.gov/Resident-Services/Vehicle-Information/Vehicle-Titles", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0032", "state": "WY", "rule": "registration_fee", "value": "state registration fee, passenger car $30.00 (multipurpose vehicles/motorcycles $25; trucks by weight $5-$90)", "statute_wording": "A state registration fee computed as follows: (A) Passenger cars $30.00", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0033", "state": "WY", "rule": "county_registration_fee", "value": "3% x year-of-service % x factory price (MSRP excl. destination); 60/50/40/30/20/15% for years 1-6+; minimum $5", "statute_wording": "A county registration fee computed as follows, or five dollars ($5.00), whichever is greater: (A) 3% of 60% of the factory price plus special equipment value for a vehicle in its first year of service", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0034", "state": "WY", "rule": "county_registration_fee", "value": "factory price = MSRP of make/model/trim when new, excluding destination and federal excise tax", "statute_wording": "\"Factory price\" means the manufacturer's suggested retail price of the make, model and trim level of a vehicle, when new, but excludes federal excise taxes, the cost of transportation from the place of manufacture to the place of sale to the first user.", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0035", "state": "WY", "rule": "county_registration_fee", "value": "county's own explanation: Factory Cost x year of service rate x .03", "statute_wording": "Factory Cost x year of service rate x .03 = County fee", "source_url": "https://www.laramiecountywy.gov/County-Government/Elected-Officials/County-Treasurer/Vehicle-Registration", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0036", "state": "WY", "rule": "county_local_fees", "value": "county registration fee (value-based, see county_registration_fee) is the only county vehicle charge; it is the same formula in every county; no city vehicle fee", "statute_wording": "Wyoming Statutes dictate the calculation of all registration fees. Therefore, the fees are the same no matter what county a vehicle is registered in.", "source_url": "https://www.laramiecountywy.gov/County-Government/Elected-Officials/County-Treasurer/Vehicle-Registration", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0037", "state": "WY", "rule": "year_of_service_rule", "value": "current model year = first year of service regardless of purchase date; inference: year of service = registration calendar year - model year + 1 (next-model-year cars also year 1)", "statute_wording": "All vehicles of the current model year as designated by the manufacturer thereof shall, for the payment of the county registration fee thereon, be considered in the first year of service regardless of the date of purchase", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0038", "state": "WY", "rule": "year_of_service_rule", "value": "CONTRADICTION: Laramie County online fee calculator maps 2024-2026 model years to 60%, 2023 50%, 2022 40%, 2021 30%, 2020 20%, 2019 or older 15%", "statute_wording": "Vehicle Registration Fee Calculator", "source_url": "https://us.openforms.com/Form/39e2e146-89df-4ceb-91e7-a1ed2479fdde", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0039", "state": "WY", "rule": "plate_fee", "value": "$0 for standard plates (no statutory charge; issued with registration)", "statute_wording": "Upon receipt of an approved application and payment of fees the county treasurer shall issue to the applicant a certificate of registration ... together with ... two (2) license plates", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0040", "state": "WY", "rule": "inspection_emissions_fee", "value": "none for this car; $10 VIN inspection only for vehicles titled/registered in another state, homemade, rebuilt etc.", "statute_wording": "A ten dollar ($10.00) fee shall be collected for each vehicle identification number or rebuilt salvage vehicle decal inspected pursuant to W.S. 31-2-103(a)(vi)", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0041", "state": "WY", "rule": "other_point_of_sale_fees", "value": "none statewide; optional: dealer temporary permit 'Cost', county card-payment fee up to 3% of tax, registration-form donations", "statute_wording": "Temporary license permits Cost", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0042", "state": "WY", "rule": "ev_hybrid_fee", "value": "annual decal: all-electric $100; plug-in hybrid $50; conventional hybrid $0", "statute_wording": "An annual decal that shall include the bucking horse and rider emblem for an all-electric vehicle as defined in W.S. 39-17-301(a)(l) .$100.00", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "detail-unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0043", "state": "WY", "rule": "ev_hybrid_fee", "value": "$200 per county page (stale)", "statute_wording": "all electric vehicles will need an annual decal ... for a plug-in registered and licensed electric vehicle ... $200.00", "source_url": "https://www.laramiecountywy.gov/County-Government/Elected-Officials/County-Treasurer/Electric-Vehicles", "checked_date": "2026-10-03", "effective_date": "2019-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0044", "state": "WY", "rule": "registration_period", "value": "annual; first registration runs to the last day of the purchase month in the following year (about 13 months for one year's fee)", "statute_wording": "The initial registration for a vehicle in this state expires on the last day of the annual registration month in the following year.", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0045", "state": "WY", "rule": "registration_deadline", "value": "60 days after a dealer sale (temporary permit); 45 days for other transfers", "statute_wording": "Within sixty (60) days if transferred and temporary license permits issued by a licensed dealer", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0046", "state": "WY", "rule": "dealer_registration_service_fee", "value": "none in statute (dealer does not register or collect tax; any paperwork charge would be part of the dealer's own fee)", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0047", "state": "WY", "rule": "doc_fee_rule", "value": "no cap; no statute or rule on dealer documentary fees", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0048", "state": "WY", "rule": "doc_fee_amount", "value": "none set; $499 used as an example", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0049", "state": "WY", "rule": "doc_fee_indexing", "value": "none", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0050", "state": "WY", "rule": "doc_fee_disclosure", "value": "none specific; general deceptive-pricing ban", "statute_wording": "Makes false or misleading statements of fact concerning the price of merchandise or the reason for, existence of, or amounts of a price reduction", "source_url": "https://wyoleg.gov/statutes/compress/title40.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0051", "state": "WY", "rule": "doc_fee_cash_credit_same", "value": "no rule", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title40.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0052", "state": "WY", "rule": "private_party_tax", "value": "yes: same 5% (state 4% + county) on the purchase price, paid by buyer to county treasurer before first registration", "statute_wording": "Bob will pay sales tax on the motor vehicle based on the purchase price when he registers the vehicle.", "source_url": "https://drive.google.com/file/d/1OYjOx8JbDKlFrzFM8agvCYmg_DiZxE-w/view", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0053", "state": "WY", "rule": "private_party_value_basis", "value": "declared price; but county may use an appraisal, KBB/NADA fair market value or its own valuation formula in some cases", "statute_wording": "the County Treasurer's office to charge sales tax based on either an amount established by an independent vehicle appraisal, fair market value as can be obtained through a Kelly Blue Book or NADA publication, or valuation formula", "source_url": "https://drive.google.com/file/d/1b8GKdAEPMxtqBY-blyvhXl3M4rQIIcl9/view", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0054", "state": "WY", "rule": "out_of_state_credit", "value": "credit for sales tax legally paid to another state, up to the Wyoming tax; pay only the difference", "statute_wording": "The department shall allow a credit for sales tax legally imposed and paid to another state on a purchase equal to but not exceeding the liability for use tax under this article on that purchase.", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0055", "state": "WY", "rule": "buying_out_of_state", "value": "WY resident buying elsewhere: Wyoming use tax at home-county rate at first registration, less credit for other state's tax; due within 65 days of entry", "statute_wording": "Use tax applies where the purchase occurred outside of Wyoming and is for the use, storage or consumption of the vehicle within Wyoming.", "source_url": "https://www.laramiecountywy.gov/County-Government/Elected-Officials/County-Treasurer/Vehicle-Sales-and-Use-Tax", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0056", "state": "WY", "rule": "new_resident", "value": "no sales/use tax on a vehicle already registered by the same owner in another state; pay registration fees (county fee + $30) on arrival", "statute_wording": "The tax shall not be collected if the vehicle was previously registered by the same nonresident owner in another state", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0057", "state": "WY", "rule": "dealer_rate_markup_cap", "value": "none", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title40.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0058", "state": "WY", "rule": "max_finance_rate", "value": "dealer retail installment (consumer credit sale) up to $75,000 financed: greater of 21%/yr, or 36% on first $1,000 + 21% above; over $75,000: as agreed", "statute_wording": "Thirty-six percent (36%) per year on that part of the unpaid balances of the amount financed which is one thousand dollars ($1,000.00) or less and twenty-one percent (21%) per year on that part", "source_url": "https://wyoleg.gov/statutes/compress/title40.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0059", "state": "WY", "rule": "used_vehicle_rule", "value": "same 5% tax, same trade-in credit; county fee falls with age (year 5 = 20% x 3% of original factory price); no rebate line", "statute_wording": "Sales tax is applied to each sales transaction.", "source_url": "https://drive.google.com/file/d/1OYjOx8JbDKlFrzFM8agvCYmg_DiZxE-w/view", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0060", "state": "WY", "rule": "recent_change", "value": "Laramie County dropped from 6% to 5% on 2026-04-01 (1% specific purpose tax ended)", "statute_wording": "Effective April 1, 2026, the sales/use tax rate in Laramie County will decrease to 5% as the Specific Purpose County Option Tax will be collected.", "source_url": "https://drive.google.com/file/d/1VrvUS6LeG1m3g3IeGJ9DW1zwlAtkfdqU/view", "checked_date": "2026-10-03", "effective_date": "2026-04-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0061", "state": "WY", "rule": "recent_change", "value": "use tax statutes (ch. 39-16) folded into the sales tax chapter (39-15)", "statute_wording": "This legislation provides for a sales and use tax reorganization.", "source_url": "https://drive.google.com/file/d/1VrvUS6LeG1m3g3IeGJ9DW1zwlAtkfdqU/view", "checked_date": "2026-10-03", "effective_date": "2026-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0062", "state": "WY", "rule": "recent_change", "value": "state registration fee doubled: car $15 -> $30", "statute_wording": "State Fee Increase for Registrations July 1, 2017", "source_url": "https://www.laramiecountywy.gov/County-Government/Elected-Officials/County-Treasurer/Vehicle-Registration", "checked_date": "2026-10-03", "effective_date": "2017-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0063", "state": "WY", "rule": "upcoming_change", "value": "Laramie County sales/use tax rises to 6% on 2027-01-01 (voters approved a 1% specific purpose tax)", "statute_wording": "Effective January 1, 2027 the sales/use tax rate in Laramie County will increase to 6% as voters approved a 1% Specific Purpose County Option Tax.", "source_url": "https://drive.google.com/file/d/1pILOWtLr_5hPGShrbDiKcn_4nNDb-nhi/view", "checked_date": "2026-10-03", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0064", "state": "WY", "rule": "upcoming_change", "value": "statewide electronic lien and title system; vendors may charge a per-transaction fee", "statute_wording": "The vendors may charge a transaction fee for each transaction provided through the electronic lien and title system", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "2027-07-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0065", "state": "WY", "rule": "tax_rate_timing", "value": "UNVERIFIED: rate in effect when the county collects vs. on the sale date", "statute_wording": "the tax in effect in the county of the owner's principal residence", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "unverified", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0066", "state": "WY", "rule": "property_tax", "value": "none separate; the county registration fee is in lieu of personal property tax", "statute_wording": "The fees prescribed by subsection (a) of this section collected for the registration of a vehicle are in lieu of taxes provided by W.S. 39-13-101 through 39-13-111.", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0067", "state": "WY", "rule": "registration_fee_proration", "value": "no proration for a newly acquired vehicle (full annual fee; the year starts in the purchase month)", "statute_wording": "", "source_url": "https://wyoleg.gov/statutes/compress/title31.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0068", "state": "WY", "rule": "sale_of_own_vehicle_credit", "value": "plate transfer credit only when the old vehicle is sold within 60 days; no credit while you still own it", "statute_wording": "No, we cannot give credit for transfer from a car that you still own, even if you no longer drive that car.", "source_url": "https://www.laramiecountywy.gov/County-Government/Elected-Officials/County-Treasurer/Vehicle-Registration-Tips", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": true }, { "id": "WY-0069", "state": "WY", "rule": "family_transfer_exemption", "value": "sales/use tax exempt for purchases from or gifts to immediate family, if the seller/donor paid tax", "statute_wording": "Purchases of motor vehicles made from immediate family members or transfers of motor vehicles made to immediate family members", "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf", "checked_date": "2026-10-03", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0070", "state": "WY", "rule": "doc_fee_complaint", "value": "Office of the Wyoming Attorney General, Consumer Protection and Antitrust Unit; 109 State Capitol, Cheyenne, WY 82002", "statute_wording": "If you cannot resolve the complaint, you may consider completing the consumer complaint form at the link below.", "source_url": "https://ag.wyo.gov/law-office-division/consumer-protection-and-antitrust-unit/consumer-complaints", "checked_date": "2026-10-14", "effective_date": "unknown", "status": "confirmed", "superseded_by": "", "used_by_calculator": false }, { "id": "WY-0071", "state": "WY", "rule": "upcoming_change", "value": "Crook County sales/use tax rises to 6% on 2027-01-01 (voters approved a 1% specific purpose tax)", "statute_wording": "Effective January 1, 2027 the sales/use tax rate in Crook County will increase to 6% as voters approved a 1% Specific Purpose County Option Tax.", "source_url": "https://drive.google.com/file/d/1pILOWtLr_5hPGShrbDiKcn_4nNDb-nhi/view", "checked_date": "2026-10-20", "effective_date": "2027-01-01", "status": "confirmed", "superseded_by": "", "used_by_calculator": true } ] }