North Carolina typically levies the so-called highway use tax — instead of the sales tax — on vehicles when a title is transferred. (Vehicles are also subject to property taxes levied by the NC`s Motor Vehicle Division on behalf of the counties, as defined by law.) Proceeds from the highway use tax go to the North Carolina Highway Trust Fund and North Carolina`s General Fund and are earmarked for road improvements. The type of vehicle determines the amount of tax paid, as shown in the table below. Some vehicles are exempt from motorway tax. A surcharge applies to new and used diesel road vehicles with a gross weight of more than 14,000 pounds purchased inside or outside Texas. The surtax also applies to a vehicle brought into Texas by a new resident. The rate is 1% for the 1997 and later model years and 2.5% for the 1996 and earlier model years. The surcharge is paid to the county tax office and is administered in the same manner as automobile VAT. If you own a registered motor vehicle or trailer, you will have to pay a tax each year called excise tax on motor vehicles and trailers. When you receive your car excise bill, you will also receive instructions on how to pay it.

See a guide to excise duty on vehicles for more information. If a non-resident of Massachusetts purchases a motor vehicle or trailer in Massachusetts and takes possession of and/or takes possession of it, the sale is subject to Massachusetts sales or use tax, regardless of whether the non-resident intends to use the motor vehicle or trailer inside or outside Massachusetts. A dealer who sells a motor vehicle cannot collect VAT on motor vehicles if a buyer claims the exemption for a person with an orthopaedic disability. To be eligible for the exemption, the purchaser must complete Form 14-318, Texas Motor Vehicle Orthopedically Handicapped Exemption (PDF), and provide all applicable supporting documentation at the time of sale. The selling seller must keep the exemption form. The only exchange for a reduction in the purchase price is another registered or already registered motor vehicle. Agricultural equipment, furniture, animals, etc. are not eligible as exchangeable value for VAT purposes.

See Minnesota Revenue – Trade-In Allowance. $10 is charged for passenger cars 10 years of age or older (does not apply to motorcycles). The purchase price must be less than $3,000 – see below for sales tax information for older cars. NADAguides.com — The source of vehicle prices and standard presumption value (SPV) information on the Internet are used to calculate sales tax on private sales of all types of used motor vehicles purchased in Texas. It is also used to calculate the use tax on motor vehicles brought into Texas and purchased by a private party outside the state. For more information, see Private Purchases and Default Presumption. The ad valorem tax title (TAVT) entered into force on 1 March 2013. TAVT is a one-time tax paid at the time the vehicle is named. It replaced sales tax and annual value tax (annual motor vehicle tax) and is paid each time ownership of the vehicle is transferred or a new resident registers the vehicle for the first time in Georgia. Vehicle sales tax is remitted to the county tax assessor`s local office using Form 130-U, Texas Application for Title and/or Registration (PDF).

The form must be signed by the buyer. A trailer that is not primarily used is exempt. For example, a horse trailer with sleeping spaces for people is not exempt, nor is a trailer used to transport horses to and from competitions or shows. Massachusetts has a sales and use tax on the purchase or transfer of motor vehicles or trailers. This guide provides general information about Massachusetts tax laws and Department of Revenue policies and procedures. It is not designed to answer all the questions that arise or to deal with complex issues in detail. Nothing herein supersedes, modifies or otherwise modifies any provision of the general laws of Massachusetts, the regulations of the Department of Massachusetts, the decisions of the Department or any other source of law. Updated: September 15, 2022 The dealership will collect motor vehicle sales tax from the purchaser if a motor vehicle is purchased from a dealership in Texas if the motor vehicle has a gross weight of 11,000 pounds or less. The tax is a debt of the buyer until it is paid to the merchant. The merchant transfers the tax to the county tax inspector-collector. Transfer by competition, draw or draw (Form MVU-21) However, certain vehicles modified for the distribution of feed or fertilizer may be exempted as “farm machinery”.

The Motor Vehicle Tax Act defines farm machinery as “a motor vehicle that is self-propelled and specially adapted for the production of crops or the raising of livestock, including poultry, and for use in feedlots, and includes a motor vehicle that is self-propelled and specially adapted for the application of plant feed, agricultural chemicals or livestock feed. Agricultural machinery does not include motor motor vehicles specially designed or adapted for the sole purpose of transporting agricultural products, plant foodstuffs, agricultural chemicals or feedingstuffs. Agricultural machinery, trailers and semi-trailers used primarily (at least 80% of operating time) for agriculture and animal husbandry, including poultry farming and feedlot operations, are exempt from motor vehicle tax. If you think you`ve sold an incorrect book value or used taxes, see Request a car or get tax relief. If a vehicle is leased in another state and the lessee brings it to Texas for use on public roads, the renter (as operator) owes a motor vehicle use tax based on the price paid by the lessor for the vehicle. The standard tax rate is 6.25%. Any tax paid by the landlord or tenant to another state will be credited. A reduction in the taxable selling price following the takeover is not permitted. The transfer of titles and the collection of taxes is done through the local office of the district tax inspector. Any purchaser who is not required to register or title the vehicle in Massachusetts must register or title the vehicle in Massachusetts by March 20. On the day of the month following the purchase, transfer or use of the vehicle, submit a completed Form ST-7R: Certificate of Payment of Sales or Use Tax for Motor Vehicles and pay all applicable taxes to DOR or RMV.

For faster processing, DOR recommends submitting and paying Form ST-7R online using MassTaxConnect. The purchaser of a motor vehicle, trailer or other vehicle who wishes to dispute the amount of taxes or interest and penalties must file a tax reduction. A withdrawal from the sale is a cancelled sale. You are entitled to a refund of the sales or use tax you paid if you are a purchaser who: trailers and semi-trailers are exempt from Texas motor vehicle tax if they are used primarily on a farm or ranch to produce food for human consumption. grass, feed for any form of animal life or other livestock or agricultural products, which must be sold. An agricultural trailer used by a farmer or breeder primarily for the processing, packaging or marketing of his own animals or agricultural products shall also be exempt from tax. If the vehicle is currently in the annual ad valorem system, the family member has the option to remain under the annual ad valorem system OR pay the full single TVT. The amount of tax on occasional sales (excluding dealerships) is based on the greater of: For more information, visit 830 CMR 64H.25.1: Motor Vehicles. Find the estimated annual ad valorem tax on a vehicle that is not covered by TAVT. If RMV has issued the seller a motor vehicle title as a “salvage vehicle”, sales or use tax is based on the actual selling price.

Transfer of a fire truck or ambulance (Form MVU-22) For this exemption to apply, all of the following conditions must be met: To get started, visit, request a car sale or take advantage of the tax reduction. Kelley Blue Book Price Guide – Used Car and Truck Price Reviews VAT is based on the selling price minus the trade-in amount. If the vehicle does not meet both requirements, it is not eligible for the flat rate of $10 instead of taxes. A person who purchases a motor vehicle in Texas must pay motor vehicle sales tax.