Used car sales tax calculator by state

How used car sales tax works for private-party sales

When you buy a used car from a private seller (not a dealer), no one collects sales tax at the transaction. Instead, you pay the tax — technically called a "use tax" in most states — directly to your home state DMV when you register the vehicle. The rate is your home state's standard sales tax rate applied to the bill-of-sale price.

Five states impose no general state sales tax on vehicles: Alaska, Delaware (4.25% Document Fee instead), Montana, New Hampshire, Oregon. Three states use special programs instead of standard sales tax:

• Georgia — 7.0% Title Ad Valorem Tax (TAVT) on fair market value, replacing standard sales tax since 2013
• North Carolina — 3.0% Highway Use Tax (HUT) instead of standard sales tax
• South Carolina — caps the vehicle tax at $500 (Infrastructure Maintenance Fee). Big savings on expensive vehicles.

Some states (notably 22 of them) will assess use tax on the higher of the bill-of-sale price or NADA / Kelley Blue Book value if your stated purchase price looks artificially low. Family transfers between spouses or lineal relatives are typically exempt from any tax with the right affidavit.

For the full mechanics including family-transfer rules, the Montana LLC structure, and trade-in credit nuances, see our sales tax on a used car from a private seller guide and vehicle bill of sale by state.

The calculator above shows the state-level tax only. Many states (CA, IL, NY, CO, NV, LA, NM, NC for HUT exempt, others) layer additional local/county sales taxes on top — typically 1-4%. Check your county or city for the local rate to apply.