50-State Statutory Reference
Car Sales Tax Rates by State (2026 Directory)
Official state base motor vehicle tax rates, average local discretionary surtaxes, and trade-in credit eligibility verified against state Department of Revenue rate schedules.
Highest State Base
7.25% (California)
California imposes the highest baseline state motor vehicle tax rate, with local district surtaxes reaching up to 10.75%.
No State Sales Tax (NOMAD)
5 States (0.00%)
Alaska, Delaware, Montana, New Hampshire, and Oregon charge zero state retail sales tax on vehicle purchases.
Trade-In Tax Credits
42 States Allow
42 states allow your trade-in allowance to reduce taxable purchase basis. California, Virginia, and DC strictly prohibit trade-in deductions.
How Vehicle Sales Tax Is Assessed Across States
Motor vehicle sales tax is determined by where you register the vehicle, not where the dealership is located. When you purchase a vehicle from an out-of-state dealer, the selling dealer typically collects sales tax at your home state's rate or provides temporary transit tags so you can remit tax directly at your local DMV bureau.
The table below details state base rates, average local discretionary taxes, trade-in credit rules, and statutory revenue codes for 2026. For dedicated calculation engines with line-by-line fee breakdowns, select any linked state below or use our Out-the-Door Price Calculator.
| State | Base Tax Rate | Avg Local Surtax | Combined Rate | Trade-In Tax Credit? | Statutory Citation / Rule |
|---|---|---|---|---|---|
| Alabama | 2.00% | 2.00% | 4.00% | Yes | Ala. Code § 40-23-2(4) |
| Alaska | 0.00% | 1.82% | 1.82% | Yes | No state tax; local borough taxes apply |
| Arizona | 5.60% | 2.80% | 8.40% | Yes | A.R.S. § 42-5061 (TPT). Private party exempt. |
| Arkansas | 6.50% | 2.93% | 9.43% | Yes | Ark. Code Ann. § 26-52-510 |
| California | 7.25% | 1.60% | 8.85% | No | Cal. Rev. & Tax. Code § 6012. $85 doc fee cap. |
| Colorado | 2.90% | 4.87% | 7.77% | Yes | Colo. Rev. Stat. § 39-26-104 |
| Connecticut | 6.35% | 0.00% | 6.35% | Yes | Conn. Gen. Stat. § 12-408 (7.75% for luxury cars over $50k) |
| Delaware | 4.25% | 0.00% | 4.25% | No | 30 Del. C. § 3002 (Document fee in lieu of sales tax) |
| District of Columbia | 6.00% | 0.00% | 6.00% | No | D.C. Code § 50-2201.03 (Graduated excise tax 1% to 10.1%) |
| Florida | 6.00% | 1.02% | 7.02% | Yes | Fla. Stat. § 212.054 (County surtax capped on first $5,000) |
| Georgia | 7.00% | 0.00% | 7.00% | Yes | O.C.G.A. § 48-5C-1 (Title Ad Valorem Tax, dealer trade-in reduces basis) |
| Hawaii | 4.00% | 0.50% | 4.50% | No | HRS § 237-13 (General Excise Tax passed to buyer) |
| Idaho | 6.00% | 0.03% | 6.03% | Yes | Idaho Code § 63-3619 |
| Illinois | 6.25% | 2.55% | 8.80% | Yes | 35 ILCS 120/ (Full trade-in credit restored; doc fee cap $377.63) |
| Indiana | 7.00% | 0.00% | 7.00% | Yes | Ind. Code § 6-2.5-2-1 |
| Iowa | 5.00% | 0.00% | 5.00% | Yes | Iowa Code § 321.105A (Fee for new registration) |
| Kansas | 6.50% | 2.21% | 8.71% | Yes | K.S.A. § 79-3603 |
| Kentucky | 6.00% | 0.00% | 6.00% | Yes | KRS § 138.460 (Motor vehicle usage tax on 90% retail value) |
| Louisiana | 4.45% | 5.10% | 9.55% | Yes | La. R.S. § 47:302 |
| Maine | 5.50% | 0.00% | 5.50% | Yes | 36 M.R.S. § 1811 |
| Maryland | 6.00% | 0.00% | 6.00% | Yes | Md. Code Ann., Transp. § 13-809 (Motor vehicle titling tax) |
| Massachusetts | 6.25% | 0.00% | 6.25% | Yes | Mass. Gen. Laws ch. 64H, § 2 |
| Michigan | 6.00% | 0.00% | 6.00% | Yes (Capped) | MCL § 205.51 (Trade-in credit capped annually at $10,000 for 2026) |
| Minnesota | 6.875% | 0.60% | 7.475% | Yes | Minn. Stat. § 297B.02 (Motor vehicle sales tax) |
| Mississippi | 5.00% | 0.00% | 5.00% | Yes | Miss. Code Ann. § 27-65-17 |
| Missouri | 4.225% | 4.16% | 8.385% | Yes | Mo. Rev. Stat. § 144.020 (Tax paid at license office within 30 days) |
| Montana | 0.00% | 0.00% | 0.00% | N/A | Mont. Code Ann. § 61-3-321 (Zero state tax; flat registration fee) |
| Nebraska | 5.50% | 1.47% | 6.97% | Yes | Neb. Rev. Stat. § 77-2703 |
| Nevada | 6.85% | 1.38% | 8.23% | Yes | NRS § 372.015 |
| New Hampshire | 0.00% | 0.00% | 0.00% | N/A | No state sales tax; local town registration fees based on MSRP |
| New Jersey | 6.625% | 0.00% | 6.625% | Yes | N.J.S.A. § 54:32B-3 (0.4% surcharge on vehicles over $45,000 or under 19 mpg) |
| New Mexico | 4.00% | 0.00% | 4.00% | Yes | NMSA 1978, § 7-14-3 (Motor vehicle excise tax) |
| New York | 4.00% | 4.52% | 8.52% | Yes | N.Y. Tax Law § 1105 (Local rates up to 4.875% in NYC) |
| North Carolina | 3.00% | 0.00% | 3.00% | Yes | N.C. Gen. Stat. § 105-187.3 (Highway Use Tax, max $2,000 commercial) |
| North Dakota | 5.00% | 1.96% | 6.96% | Yes | N.D. Cent. Code § 57-40.3-02 (Motor vehicle excise tax) |
| Ohio | 5.75% | 1.49% | 7.24% | Yes (New Only) | Ohio Rev. Code § 5739.01(H)(2). Doc fee cap $398 (ยง 4517.261). |
| Oklahoma | 4.50% | 4.48% | 8.98% | No | 68 O.S. § 2103 (Motor vehicle excise tax 3.25% + local) |
| Oregon | 0.00% | 0.50% | 0.50% | N/A | ORS § 320.405 (Vehicle privilege tax 0.5% paid by dealer) |
| Pennsylvania | 6.00% | 0.40% | 6.40% | Yes | 72 P.S. § 7202 (Allegheny 7%, Philly 8%). Doc cap $490 elec / $409 manual. |
| Rhode Island | 7.00% | 0.00% | 7.00% | Yes | R.I. Gen. Laws § 44-18-18 |
| South Carolina | 5.00% | 0.00% | 5.00% | Yes | S.C. Code Ann. § 12-36-2110 (IMF capped at $500 max per vehicle) |
| South Dakota | 4.00% | 0.00% | 4.00% | Yes | SDCL § 32-5B-1 (Motor vehicle excise tax) |
| Tennessee | 7.00% | 2.75% | 9.75% | Yes | Tenn. Code Ann. § 67-6-202 (State single article tax 2.75% on $1,600 to $3,200) |
| Texas | 6.25% | 0.00% | 6.25% | Yes | Tex. Tax Code § 152.021 (Motor vehicle sales tax. SPV rule for private sales) |
| Utah | 4.85% | 2.35% | 7.20% | Yes | Utah Code § 59-12-103 |
| Vermont | 6.00% | 0.00% | 6.00% | Yes | 32 V.S.A. § 8903 (Purchase and use tax) |
| Virginia | 4.15% | 0.00% | 4.15% | No | Va. Code § 58.1-2402 (Motor Vehicle Sales and Use Tax / SUT. No trade credit) |
| Washington | 6.50% | 2.80% | 9.30% | Yes | RCW 82.08.020 (0.5% additional motor vehicle excise tax. Doc cap $200) |
| West Virginia | 6.00% | 0.55% | 6.55% | Yes | W. Va. Code § 17A-3-4 (Motor vehicle privilege tax) |
| Wisconsin | 5.00% | 0.44% | 5.44% | Yes | Wis. Stat. § 77.52 |
| Wyoming | 4.00% | 1.36% | 5.36% | Yes | Wyo. Stat. Ann. § 39-15-104 |