Do you pay sales tax on a car from a private seller?

Casual sales tax: 2% plus local. The price you paid, backed by a bill of sale and sworn statement. Or you can choose to pay on the state's standard value.

Local taxes: County and city sales taxes for where you live are added. Rates vary by place.

When you pay: At your county licensing office when you register, within 20 calendar days of buying.

No tax on the purchase. Nothing to figure: Alaska levies no state sales tax.

Local taxes: No state tax. Some cities and boroughs have their own sales tax and decide what it covers, so ask yours.

When you pay: Nothing is due to the state. If your city or borough taxes the sale, ask it how to pay.

No tax on the purchase. No tax on the sale itself.

Local taxes: None on a private sale. Arizona's revenue department says casual sales between private parties aren't taxable.

When you pay: No tax is due. Apply for a title within 15 days, and bring the bill of sale to show it was a private sale.

Registering still costs money: fees can include Arizona's vehicle license tax, which depends on the car's type, age and value.

Sales and use tax: 6.5% at $10,000+; 3.5% from $4,000 to $9,999; none under $4,000; plus local. Your bill of sale price. Without good proof, or if you and the seller disagree, the higher of that or NADA average loan value.

Local taxes: City and county taxes where you register are added. Local tax on a car applies only to the first $2,500 of the price.

When you pay: At your local revenue office when you register, within 60 days of buying. Paying late adds a 10% penalty on the tax.

Family and gifts: A gift isn't taxed if both sign a gift affidavit and the giver paid tax on it and registered it in their name.

Sold your old car yourself within 60 days before buying? Tax is only on the difference. Selling it after you register? You claim a refund.

Use tax: 7.25% plus local district taxes. The total purchase price, including any loan you take over or anything you trade for the car.

Local taxes: District taxes where you register usually add more. CDTFA's rate table lists each city's total.

When you pay: To DMV when you transfer the title into your name, within 10 days of buying.

Family and gifts: No tax if you buy from a parent, grandparent, child, grandchild, spouse or registered domestic partner, and gifts aren't taxed either.

Siblings count only if both are minors, and step-⁠relatives only through legal adoption.

Sales tax: 2.9% plus local. The full purchase price you paid.

Local taxes: County, city and special district taxes are added. Self-⁠collecting home-⁠rule cities may also charge their own; check with yours.

When you pay: At your county motor vehicle office when you title and register, within 60 days of buying.

Family and gifts: A gift isn't taxed, but the clerk needs proof the giver paid sales or use tax when they got the car.

Taking over the seller's car loan counts as a taxable sale, based on the debt you assume.

Sales and use tax: 6.35% (7.75% over $50,000). The higher of the bill of sale price or NADA average trade-⁠in value. Value seems too high? You can file a refund claim with DRS.

Local taxes: None. Connecticut has no local sales taxes.

When you pay: To DMV when you first register the car. Write the price on the registration application, form H-⁠13B.

Family and gifts: No tax from a parent, child, sibling, spouse or civil union partner who had it registered 60+ days and paid tax on it.

Gifts from anyone aren't taxed if the giver signs a gift declaration (form AU-⁠463) and gets nothing in return.

Motor vehicle document fee: 5.25% (since Oct. 1, 2025). The higher of the sale price or NADA average trade-⁠in value. No price shown? NADA is used. A Delaware dealer's appraisal may also count.

Local taxes: None. Delaware doesn't impose a state or local sales tax.

When you pay: At DMV when you title the car, within 30 days of buying or pay a late fee. You can't drive it until then.

Family and gifts: No fee on a gift from a spouse, parent, child, sibling or grandparent, including step and in-⁠law relatives, on a Delaware title.

Sold your old car yourself within 60 days before or after titling? You get trade-⁠in credit, up to the fee you paid on that car.

Motor vehicle excise tax: 1% to 11%, by weight and city MPG. The car's fair market value from the NADA guide at the time you apply for the title.

When you pay: At DC DMV when you title the car. Don't let the seller fold it into the price; you pay it when titling.

Family and gifts: Gifts between spouses, domestic partners, or a parent and child are exempt, but only if the car already has a DC title.

Since February 17, 2025, electric cars are no longer exempt; they pay 1% to 3%, depending on weight.

Sales and use tax: 6% plus county surtax. The sales price you paid.

Local taxes: Your home county's surtax (0% to 2%) is added, but only on the first $5,000 of the price.

When you pay: At the county tax collector's office or a license plate agency when you transfer the title, within 30 days or pay a penalty.

Family and gifts: Gifts (with no loan taken over) and transfers between spouses aren't taxed; you certify the reason on title application form HSMV 82040.

In a private sale, a trade lowers the tax only if you trade a vehicle, boat, plane or mobile home in the same deal.

Title ad valorem tax (TAVT): 7% of the state's value. The state assessment manual's value (an average of wholesale and retail), not your price. Private sales get no trade-⁠in credit.

Local taxes: None on top. TAVT replaces sales tax and the yearly car tax.

When you pay: At your county tag office with your title application. Register within 7 business days; TAVT paid after 30 days costs a 10% penalty.

Family and gifts: From immediate family, if the car has a Georgia title and TAVT was paid, you pay 0.5% instead, with form MV-⁠16.

High miles or poor condition? You can ask the county tag office to lower the value; bring your bill of sale and odometer reading.

No tax on the purchase. No tax on a private sale. Hawaii's excise tax reaches businesses, and a one-⁠off sale by an individual isn't business.

When you pay: No tax is due. Transfer the title with your county within 30 days, or a $50 penalty is added.

If the car's registration lapsed, the new owner is billed for the unpaid back years' vehicle taxes (Honolulu), so check first.

Use tax: 6%. The price on the bill of sale or title. No proof of price? Tax is on NADA average trade-⁠in value, and low prices get flagged.

When you pay: At the county assessor's motor vehicle office when you title the car. File within 30 days to avoid a $20 late fee.

Family and gifts: No tax buying from a parent, child, grandparent, grandchild or sibling who paid tax on it (form ST-⁠133); gifts are exempt with ST-⁠133GT.

Trade-⁠ins don't count in private sales. Swapping cars? Each of you owes tax on the value of the car you get.

Private party vehicle use tax: $100-$465 under $15,000 (by model year); $850-$10,100 at $15,000+ (2026). A set dollar amount from the 2026 chart: by model year under $15,000, by price bracket at $15,000 or more.

Local taxes: Chicago adds up to $80 and Cook County $90-$225, by vehicle age; both are paid on form RUT-⁠50.

When you pay: File form RUT-⁠50 and pay within 30 days of getting the car. The Secretary of State needs it to title the car.

Family and gifts: Only $15 if bought from or given by a spouse, parent, child, brother or sister; grandparents, step-⁠relatives and in-⁠laws don't qualify.

Trade-⁠ins don't lower this tax. With no stated price, like a gift from a friend, fair market value sets the amount.

Sales tax: 7%. The purchase price of the vehicle.

Local taxes: None. Indiana's 7% rate is the same statewide.

When you pay: At a BMV branch when you apply for the title, within 45 days of buying or pay a penalty.

Family and gifts: A true gift isn't taxed (form ST-⁠108E), and neither is adding or removing a spouse, parent, child, grandparent or sibling on the title.

A 'gift' where you take over the seller's loan payments counts as a purchase, so it's taxed.

Fee for new registration: 5% plus $10. The purchase price the seller writes on the title or bill of sale. Without good proof, the county may use a guide value.

Local taxes: None. Iowa's local option sales tax doesn't apply to this fee.

When you pay: To any county treasurer when you apply for title and registration, within 30 days of the sale to avoid penalties.

Family and gifts: A gift with nothing given in return is exempt, but Iowa's law lists no separate break for sales between relatives.

Trading a vehicle toward the price counts even between private parties, if the same person is on both titles.

Sales tax: 6.5% plus local. The selling price written on the title. If it's unknown or unrealistically low, the state can use fair market value.

Local taxes: City and county tax applies too: the higher of the rate where the sale happened or where you register the car.

When you pay: At your county treasurer's office when you title and register, within 60 days of buying.

Family and gifts: No tax on sales between parents and children or grandparents and grandchildren (not siblings) with form TR-⁠215, or on true gifts.

A private trade counts: tax is only on what you pay beyond your traded vehicle. Selling your old car separately doesn't count.

Motor vehicle usage tax: 6%. The price on a notarized affidavit, but never less than half the car's book trade-⁠in value.

Local taxes: None. The same 6% applies statewide, collected by the county clerk.

When you pay: At your county clerk when you title the car. Do it within 10 days; state law gives private sellers that long to transfer the title.

Family and gifts: Transfers between spouses, parents and children (step included), or grandparents and grandchildren are exempt for Kentucky-⁠titled cars; other gifts are taxed on trade-⁠in value.

Have both signatures on the price affidavit (Form 71A100 or TC 96-⁠182) notarized. Without it, the clerk uses book retail value.

Sales tax (state and local): 5% plus local. The selling price shown on the title, bill of sale, or invoice.

Local taxes: Plus parish and city sales tax where you live, collected by OMV with the state tax. Rates vary by address.

When you pay: At an OMV office when you title the car. Pay within 40 days of the sale, or penalty and interest apply.

Family and gifts: Any true gift made by notarized act of donation owes no sales or use tax, whether or not you're related.

Bring a bill of sale or other proof of price; OMV needs it to figure the tax.

Use tax (the BMV calls it sales tax): 5.5%. The price you negotiated and paid, shown on a signed bill of sale.

Local taxes: None. Only the state's 5.5% applies.

When you pay: When you register, at your town office (if it registers vehicles) or a BMV branch.

Family and gifts: A true gift isn't taxed, like a parent giving a child a car, but if the family member takes over the loan, tax is due.

Your town's yearly excise tax is due before you can register. It's based on the car's MSRP and age, not your price.

Motor vehicle excise tax (titling tax): 6.5%. Under 7 years old: the price, or book value if the price is $500+ below it. Older cars: the price, but at least $640.

Local taxes: None. State law bars counties and cities from adding their own tax on titling.

When you pay: At the MVA, in person or by mail, when you title the car. Apply promptly; after 30 days the MVA may add a fee.

Family and gifts: Gifts of a Maryland-⁠titled car to a spouse, parent, child, sibling, grandparent, grandchild, in-⁠law parent or child, or niece or nephew (giver 65+) are exempt.

Paying $500+ under book for a car under 7 years? You'll owe tax on book value. A notarized bill of sale no longer helps.

Use tax (motor vehicle sales/use tax): 6.25%. The higher of the price or the car's clean trade-⁠in book value, adjusted for mileage. Condition problems don't lower it.

Local taxes: None. Your city or town bills a separate motor vehicle excise every year.

When you pay: To the RMV when you register and title the car, within 10 days of buying it.

Family and gifts: Exempt if Massachusetts tax was paid before: sales or gifts to a parent, spouse, child, or sibling (MVU-⁠26), and gifts to anyone (MVU-⁠24).

Salvage-⁠title cars are the exception: they're taxed on the actual price, not book value.

Use tax (Secretary of State fee lists call it sales tax): 6%. The higher of the price or the car's retail value. Treasury makes the final call on what you owe.

Local taxes: None. The 6% is the whole tax, statewide.

When you pay: When you transfer the title at a Secretary of State office or online. Do it within 15 days to avoid a $15 late fee.

Family and gifts: Transfers to a spouse, parent, child, sibling, grandparent, grandchild, stepparent, stepchild, stepsibling, or in-⁠law are exempt, but not to aunts, uncles, cousins, nieces, or nephews.

Treasury may review your claim later. If you underpaid, you'll owe the difference plus interest and penalties.

Motor vehicle sales tax: 6.875%. The price you paid. For a token price or a gift, tax is on the average value of similar cars.

Local taxes: None. Local sales tax doesn't apply to vehicles, and the $20 local excise is collected only on dealer sales.

When you pay: At a deputy registrar office or by mail when you transfer the title, within 20 days after it's signed over to you.

Family and gifts: Gifts between spouses, parents and children (stepparents included), and grandparents and grandchildren are exempt.

Cars 10+ model years old pay a flat $10 instead if both the price and fair market value are under $3,000.

Casual sales tax: 5%. The car's "true value" from the state's official assessment schedule, not the price you paid.

Local taxes: None. The 5% is set by state law and collected by your county tax collector.

When you pay: At your county tax collector when you register the car, within 30 business days of buying it.

Family and gifts: Transfers between spouses, parents and children, grandparents and grandchildren, or siblings are exempt; file an Affidavit of Relationship.

Cars 10 or more years past their manufacture date are exempt from this tax.

Sales tax (state and local): 4.225% plus local. The price you paid, less any credit for a car you sold or traded.

Local taxes: Plus local tax where you live, not where you bought it. Some areas charge less, or nothing, on cars from private sellers.

When you pay: At a Missouri license office when you title the car, within 30 days of buying. Late penalties start at $25, up to $200.

Family and gifts: A gift is tax-⁠free with a gift statement signed by the giver, if the giver paid tax on the car.

Sold your old car yourself? Buy within 180 days before or after, and its sale price comes off your taxable price.

No tax on the purchase. Nothing is taxed on the price. Registration costs depend on the car's age and original MSRP, not what you paid.

Local taxes: Counties may add a county option tax, based on depreciated MSRP, each time you register. It's not a tax on the price.

When you pay: Nothing is due on the sale. Title and register within 40 days, or pay a $10 late penalty.

Yearly registration rate: $217 for cars 0-⁠4 years old, $87 for 5-⁠10 years, $28 for 11 or more, plus fees.

Sales tax (state and local): 5.5% plus local. The amount you paid, reported on Form 6, the state's sales tax statement.

Local taxes: Plus city or county tax of 0.5% to 2%, based on where the car is registered.

When you pay: At the county treasurer when you register, within 30 days of purchase, or penalty and interest apply.

Family and gifts: A true gift, family or not, is tax-⁠free if the giver paid tax on it, but any loan you take over is taxed.

The seller must fill out Form 6 and give you two signed copies to bring to the county treasurer.

No tax on the purchase. No tax on the price. Each registration includes a Governmental Services Tax: 4% of 35% of the original MSRP, depreciated by age.

Local taxes: None. Clark and Churchill counties add a Supplemental Governmental Services Tax at registration.

When you pay: Nothing is due on the sale. Register right away; you'll pay registration fees and the Governmental Services Tax then.

Family and gifts: Family sales and gifts aren't charged sales tax either.

DMV example: a 2-⁠year-⁠old car with a $20,000 MSRP owes $238 in Governmental Services Tax, plus $60 in Clark or Churchill.

No tax on the purchase. No tax on the price. The town permit fee is $18 to $3 per $1,000 of list price, falling as the car ages.

Local taxes: No sales tax, but your town charges a permit fee at each registration, based on the car's original list price and age.

When you pay: Nothing on the sale. Register at your town or city clerk with the signed title; town fees come first.

Older title-⁠exempt cars need a proper bill of sale and proof of the VIN instead of a title.

Sales tax: 6.625%. The price you paid, shown on the title and the seller's bill of sale.

Local taxes: None; 6.625% is the full rate.

When you pay: At an MVC agency when you transfer the title, within 10 working days of the sale to avoid a $25 penalty.

Family and gifts: Gifts, including from family, owe no tax if "GIFT" is written as the price; an assumed loan is taxed unless you co-⁠owned the car.

Keep proof of price. Taxation may mail a notice to verify it; if you don't respond, it can tax you on NADA value.

Motor vehicle excise tax: 4%. The higher of the price or 80% of the car's NADA average trade-⁠in value.

Local taxes: None. MVD collects the 4% state excise when you apply for title.

When you pay: At MVD when you apply for title. Apply within 30 days to avoid a $20 fee; waiting past 90 days adds a 50% tax penalty.

Family and gifts: A real gift owes no tax if giver and receiver both sign a notarized Affidavit of Gift (MVD-⁠10018).

Taxed above what the car's worth? Ask MVD for a refund with a repair estimate or dealer appraisal (form MVD-⁠10208).

Sales tax (state and local): 4% plus local. The price paid. Below fair market value? The seller signs an affidavit on form DTF-⁠802, or you may pay on fair market value.

Local taxes: Plus the local sales tax where you live. NYC and most counties also charge a small vehicle use tax when you register.

When you pay: At a DMV office when you register and title the car. Bring form DTF-⁠802, completed by you and the seller.

Family and gifts: Purchases or gifts from a spouse, parent, child, stepparent, or stepchild are tax-⁠free; other true gifts owe nothing but need the giver's affidavit.

Bring the original signed bill of sale showing the price; the DMV keeps it.

Highway use tax: 3%. DMV's computer value for the car, from a schedule capped at wholesale book values, not the price you paid.

Local taxes: No local sales tax is added. Counties' yearly vehicle property tax is collected along with your registration.

When you pay: At a license plate agency or by mail when you transfer the title, within 28 days, or face a $20 penalty.

Family and gifts: Gifts between spouses, parents and children, or stepparents and stepchildren are exempt with form MVR-⁠613, for NC titles between NC residents.

Trading cars with a private owner counts as a sale, even with no cash, so the tax still applies.

Motor vehicle excise tax: 5%. The full purchase price. NDDOT checks reported prices against an industry value guide.

Local taxes: None. The excise tax replaces state and local sales taxes on vehicles.

When you pay: To the ND Department of Transportation when you title and register the car. Submit the paperwork within 30 days.

Family and gifts: Gifts between spouses, parents and children, grandparents and grandchildren, or siblings are exempt.

A gift from anyone outside close family is taxed on the average value of similar vehicles.

Sales tax (sales and use tax): 5.75%. The price written on the title. In a swap or barter, tax is on the fair market value given.

Local taxes: Plus your county's sales tax, based on where you live, not where you buy the car.

When you pay: At a county clerk of courts title office when you title the car. Transfer within 30 days or pay a late fee.

Family and gifts: A true gift with nothing paid is tax-⁠free. If a relative pays anything, that amount is taxed.

The state audits private sales and may ask buyer and seller to confirm the price. A false price is a crime.

Motor vehicle excise tax, plus vehicle sales tax: $20 on the first $1,500, then 3.25% of the rest, plus 1.25% sales tax. Since July 1, 2026, the actual sale price. Before then, the price had to be within 20% of NADA value.

Local taxes: None. State law bars city and county sales taxes on vehicle sales.

When you pay: Pre-⁠register the car within 2 business days. Title and pay at a licensed operator (tag agency) within 30 days; late penalties start after that.

Family and gifts: Gifts between spouses or between parents and children are exempt with Form 794. Siblings, grandparents and family sales don't qualify.

No bill of sale? Use Form 722-⁠1, a notarized declaration of the price you paid.

No tax on the purchase. Not applicable. No tax is charged on a used car bought from a private seller.

Local taxes: None. Oregon has no general sales or use tax.

When you pay: No tax to pay. Apply for title with Oregon DMV within 30 days of the sale to avoid a late fee.

Oregon's 0.5% vehicle privilege and use taxes hit only new cars (7,500 miles or less) bought from dealers.

Sales tax (sales and use tax): 6%. The price paid. Under 80% of average fair market value? You explain on Form MV-⁠3, and the state may tax the value.

Local taxes: Allegheny County residents pay 7% total; City of Philadelphia residents pay 8%.

When you pay: Buyer and seller meet at a PennDOT agent (notary, tag service or dealer). Tax is paid with the title application, due within 20 days.

Family and gifts: True gifts are tax-⁠free with Form MV-⁠13ST. Low-⁠priced family sales may be billed on fair market value.

Keep the bill of sale and canceled check. Revenue may ask you to prove a low price or bill tax on market value.

Sales and use tax: 7%. Up to 7 years old, or 30+: higher of price or book value. 8 to 29 years: the price, unless a listed collector car.

Local taxes: None. Rhode Island charges a flat 7%.

When you pay: At the DMV when you register, or earlier at the Division of Taxation. Due by the 20th of the month after purchase.

Family and gifts: Sales or gifts to a spouse, parent, child or sibling are tax-⁠free. Other gifts are too, with a notarized gift letter and affidavit.

Think the book value is unfair? Ask the tax administrator to redetermine it within 30 days after paying.

Infrastructure maintenance fee (IMF): 5% capped at $500. The sale price on the title or bill of sale. The law calls it fair market value and allows a used-⁠car guide value.

Local taxes: None. The fee replaces state and local sales taxes.

When you pay: At SCDMV when you title the car. Register within 45 days of purchase or pay a late penalty.

Family and gifts: Transfers from a parent, spouse, child, sibling, grandparent or grandchild are exempt, and so are bona fide gifts.

Before SCDMV issues plates, pay the county property tax bill on the car and bring the receipt.

Motor vehicle excise tax: 4%. The price on the state bill of sale. A token price far below retail value is taxed on retail value unless condition explains it.

Local taxes: None. Cars pay the 4% excise tax instead of sales tax, so city sales taxes don't apply either.

When you pay: At your county treasurer's office when you title the car, within 45 days. Interest starts after 45 days; a 10% penalty after 60.

Family and gifts: Gifts between spouses, parents and children, and siblings are exempt. Other gifts are taxed on book retail value.

Cars 11 or more model years old that sell for $2,500 or less are exempt.

Sales and use tax: 7%, plus 2.75% on the part of the price from $1,600.01 to $3,200. The price actually paid. If a needed affidavit or appraisal is missing, tax is on full fair market value.

Local taxes: Local tax up to 2.75% applies only to the first $1,600 of the price.

When you pay: At your county clerk when you title and register, which you must do before driving it on public roads.

Family and gifts: Sales between spouses, siblings, parents, children, grandparents and grandchildren are exempt. Gifts between any individuals aren't taxed.

Paying under 75% of book value? Buyer and seller must sign the Affidavit of Non-⁠Dealer Transfer for the clerk.

Motor vehicle sales tax: 6.25%. The higher of the price or 80% of standard presumptive value (SPV). A certified appraisal can lower it, never below the price.

Local taxes: None. The 6.25% state rate is the whole tax.

When you pay: At the county tax assessor-collector's office with Form 130-⁠U, within 30 calendar days of purchase.

Family and gifts: Gifts from a spouse, parent, stepparent, child, stepchild, sibling, grandparent, grandchild, in-⁠law or guardian pay just $10. Other gifts are taxed as sales.

Pay late and a 5% penalty applies, rising to 10% after 30 more days.

Sales and use tax: 4.85% state, plus local. The net price on a signed bill of sale. Without one, DMV uses fair market value unless you get a certified appraisal.

Local taxes: Plus local sales taxes for the address on your registration. Rates vary by city and county.

When you pay: At the Utah DMV when you title and register the car. All taxes are due when you apply.

Family and gifts: No family exemption. Sales between relatives are taxed like any other sale.

Under-⁠reporting the price can bring a fraud penalty of 100% of the tax or $500, whichever is greater.

Purchase and use tax: 6%. The higher of the price or J.D. Power clean trade-⁠in value.

Local taxes: None. The state's 6% is the whole tax.

When you pay: At Vermont DMV when you register or title the car.

Family and gifts: Gifts to a spouse, parent, child, sibling, grandparent, grandchild, stepparent, stepchild, stepsibling, parent-⁠in-⁠law or child-⁠in-⁠law are exempt. Payment or a lien voids it.

Think the book value is too high? A Vermont dealer appraisal (Form VD-⁠012) can lower the taxable value.

Motor vehicle sales and use tax (SUT): 4.15%, minimum $75. The sale price on the title. For cars under 5 years old, a price $1,500 off NADA trade-⁠in needs an affidavit.

Local taxes: None. Virginia collects one statewide 4.15% tax.

When you pay: At Virginia DMV when you title the car. Apply within 30 days of buying it.

Family and gifts: Gifts to a spouse, son, daughter or parent are exempt; step-⁠relatives aren't. Other gifts are taxed on NADA trade-⁠in value.

The tax is at least $75, even on a very cheap car.

Use tax, plus motor vehicle sales/use tax: 6.5% state + 0.5% vehicle tax, plus local. The price, if no more than 20% below fair market value (or value is under $7,500). Otherwise fair market value, unless you document less.

Local taxes: Plus the local sales tax rate at your home address, which varies by city and county.

When you pay: At a vehicle licensing office when you transfer the title, within 15 days. Penalties start at $50 on day 16.

Family and gifts: Gifts are tax-⁠free if the giver paid Washington sales or use tax and nothing is given back. Gifted cars with loans are taxed.

Cars priced over $102,000 also owe an 8% luxury tax on the amount above that. The cutoff rises each July 1.

Titling sales tax (consumers sales tax on vehicles): 6% ($30 flat if the net price is under $500). The price paid. Cars 2 years old or newer bought privately are taxed on NADA clean loan value, whatever the price.

Local taxes: None. State law bars city and local sales taxes on vehicle sales.

When you pay: At the WV DMV, by mail or at a regional office, when you title and register. Do this before driving.

Family and gifts: True gifts are tax-⁠free with Form DMV-⁠5-⁠TR; parent-⁠child and spouse gifts of WV-⁠titled cars skip the form. A lien makes it taxable.

Paying under half of NADA clean loan value? Bring a notarized bill of sale signed by both, or pay tax on book value.

Sales and use tax: 5%. The money paid, minus any trade-⁠in. If nothing of value changed hands, the price is zero.

Local taxes: Counties with a county tax add 0.5% (Milwaukee County 0.9%). The city of Milwaukee adds 2% more.

When you pay: To Wisconsin DMV when you apply for title, which you must do right away. To drive, show plates within two business days.

Family and gifts: Buying from a spouse, parent, child, child's spouse, in-⁠law parent, stepparent or stepchild is exempt if the car was titled in Wisconsin.

County and city tax follows where you keep the car, not where you bought it.

Sales and use tax: 4%. The price you declare on the state's affidavit. Gifts from outside close family are taxed on fair market value.

Local taxes: Plus any voter-⁠approved county taxes where you live, based on the address on your driver's license.

When you pay: At your county treasurer before you first register the car. Pay within 65 days of purchase to avoid penalty and interest.

Family and gifts: Sales or gifts between parents, children, spouses, siblings, step-⁠relatives, grandparents and grandchildren are exempt if the seller paid tax.

Late payment brings a 10% penalty (at least $25) plus 1% interest a month.