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Motor Vehicle Tax Guide
Table of Contents
Title Application/Tax Statement
Tax Types and Surcharge
Private-Party Transactions
Specific Provisions
- Business Entities — Corporations and Limited Liability Companies (LLCs)
- Business Entities — Partnerships
- Business Entities — Sole Owners
- Community Property
- Contests and Prizes
- Co-Owners and Co-Signers
- Credit
- Dealers
- Fair Market Value Deduction (FMVD)
- Family Transfers
- Homemade or Shop-Made Motor Vehicles
- Inherited Motor Vehicles
- Insurance Settlement Transfers
- Kits
- Leases
- Lien Assumptions
- Liens – Storage or Mechanic
- Manufactured Housing and Mobile Homes
- Manufacturers of Motor Vehicles
- Military Personnel
- Motorcycles and Autocycles
- Motor Vehicle Accessories and Equipment Attachments
- Moveable Specialized Equipment (MSE)
- Off-Highway Vehicles (OHVs)
- Oilfield Portable Units (OPUs)
- Penalty on Late Tax Payment
- Purchase of Motor Vehicles for Rent
- Refunds and the Lemon Law
- Repossessions
- Seller-Financed Sales
- Salvage and Non-Repairable Vehicles
- Student Motor Vehicles With Out-of-State License Plates
- Total Consideration
- Trade-Ins
- Trailers
- Vehicle Inventory Tax (VIT)
- Vehicles Purchased in Another Name
Exemptions
- Agricultural and Timber Production
- Child Care Facilities
- Churches or Religious Societies
- Driver Training Motor Vehicles
- Farm Trailers and Other Farm Vehicles
- Foreign Diplomatic Tax Exemptions and NATO Personnel
- Hydrogen-Powered Motor Vehicles
- Interstate Motor Vehicles
- Motor Vehicles Transported Out of State
- Nonprofit Organizations
- Orthopedically Handicapped Persons
- Public Agencies
- Public Organizations
- Timber Operations
- Volunteer Fire Departments and Volunteer Emergency Medical Services
County Tax Assessor-Collector (CTAC)
96-254
(03/2025)