Motor Vehicle Sales Tax
Motor Vehicle Sales Tax is due on most motor vehicle purchases or transfers.
Tax is due every time that a title transfers, unless an exemption applies. This includes sales by car dealers, leasing companies, private individuals, or any other type of business.
A motor vehicle is any vehicle that requires a license for road use, such as:
- Motor homes
- Commercial and non-commercial trucks
The tax rate is 6.5% of the vehicle purchase price. This tax is paid to a deputy registrar or Driver and Vehicle Services of the Department of Public Safety when the title is transferred.
A lower sales tax rate applies to sales of older passenger vehicles, collector vehicles, and collector fire trucks. See miscellaneous motor vehicle taxes section for more information.