{ "audit_cycle": "2026-Q1", "effective_year": 2026, "governing_entity": "cars.zone Statutory Engineering Group", "jurisdictions": { "AK": { "abbr": "AK", "avg_local_rate": 1.82, "combined_tax_rate": 1.82, "last_audit_cycle": "2026-Q1", "name": "Alaska", "state_tax_rate": 0.0, "statutory_authority": "Alaska has no statewide sales tax; AS 29.45.650 and 29.45.700 authorize local sales taxes by boroughs/cities.", "statutory_notes": "Alaska Constitution prohibits a state sales tax; vehicle taxation occurs only at municipal level via local sales/excise tax ordinances.", "trade_in_cap": null, "trade_in_policy": "zero_tax", "trade_in_treatment": "no_state_sales_tax", "verification_status": "verified_statute" }, "AL": { "abbr": "AL", "avg_local_rate": 5.46, "combined_tax_rate": 9.46, "last_audit_cycle": "2026-Q1", "name": "Alabama", "state_tax_rate": 4.0, "statutory_authority": "Ala. Code § 40-23-2(4)", "statutory_notes": "State-level full credit; trade-in value deducted from gross sales price before applying 2% state automotive tax.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "AR": { "abbr": "AR", "avg_local_rate": 2.96, "combined_tax_rate": 9.46, "last_audit_cycle": "2026-Q1", "name": "Arkansas", "state_tax_rate": 6.5, "statutory_authority": "Ark. Code § 26-52-510 + Act 1232 of 2017 (bidirectional credit)", "statutory_notes": "Trade-in credit allowed at sale; additionally, Arkansas allows a 60-day post-sale credit if seller sells the prior vehicle within 60 days of buying the new one. SB49 (effective Oct 1, 2025) instituted tiered rates: 0% on used <$4K, 3.5% on used $4K-$10K, 6.5% on used >$10K.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_with_private_sale_credit", "verification_status": "verified_statute" }, "AZ": { "abbr": "AZ", "avg_local_rate": 2.92, "combined_tax_rate": 8.52, "last_audit_cycle": "2026-Q1", "name": "Arizona", "state_tax_rate": 5.6, "statutory_authority": "A.R.S. § 42-5061", "statutory_notes": "Arizona Transaction Privilege Tax (TPT) is on dealer's gross income from retail sales. TPR 96-1 establishes that trade-in value reduces the tax base. Private-party sales are not subject to TPT.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "CA": { "abbr": "CA", "avg_local_rate": 1.74, "combined_tax_rate": 8.99, "last_audit_cycle": "2026-Q1", "name": "California", "state_tax_rate": 7.25, "statutory_authority": "CDTFA Regulation 1654(b)(1); Publication 34 (Motor Vehicle Dealers); Annotation 140.0500.", "statutory_notes": "California does NOT allow deduction of trade-in allowance from taxable sales price. Per CDTFA Industry Topics: 'If you accept a trade-in on the sale of a vehicle, you must still report the total selling price of the vehicle in your gross receipts. You cannot deduct the allowance for the trade-in.' State base 7.25% + local district taxes.", "trade_in_cap": null, "trade_in_policy": "none", "trade_in_treatment": "no_credit", "verification_status": "verified_statute" }, "CO": { "abbr": "CO", "avg_local_rate": 4.99, "combined_tax_rate": 7.89, "last_audit_cycle": "2026-Q1", "name": "Colorado", "state_tax_rate": 2.9, "statutory_authority": "C.R.S. § 39-26-113", "statutory_notes": "State publication explicit: 'the fair market value of the trade-in is excluded from the taxable purchase price, so long as the motor vehicle the purchaser trades in is subject to licensing, registration, or certification.' State base rate 2.9% + state-administered local taxes.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "CT": { "abbr": "CT", "avg_local_rate": 0.0, "combined_tax_rate": 6.35, "last_audit_cycle": "2026-Q1", "name": "Connecticut", "state_tax_rate": 6.35, "statutory_authority": "Conn. Gen. Stat. § 12-430(4)", "statutory_notes": "Trade-in credit allowed for dealer transactions. For non-dealer (private-party) purchases, tax is computed on the higher of declared price or NADA average trade-in value. State rate 6.35% (7.75% on vehicles > $50,000).", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "DC": { "abbr": "DC", "avg_local_rate": 0.0, "combined_tax_rate": 6.0, "last_audit_cycle": "2026-Q1", "name": "District of Columbia", "state_tax_rate": 6.0, "statutory_authority": "D.C. Code Sec. 50-2201.03 (Excise Tax on Motor Vehicles); Motor Excise Tax Amendment Act of 2024.", "statutory_notes": "DC excise tax based on FMV (NADA Eastern Region) by weight class and MPG; no trade-in deduction allowed. Motor Excise Tax Amendment Act of 2024 (effective Feb 17, 2025) revised the rate schedule.", "trade_in_cap": null, "trade_in_policy": "none", "trade_in_treatment": "no_credit", "verification_status": "verified_statute" }, "DE": { "abbr": "DE", "avg_local_rate": 0.0, "combined_tax_rate": 0.0, "last_audit_cycle": "2026-Q1", "name": "Delaware", "state_tax_rate": 0.0, "statutory_authority": "30 Del. C. Sec. 3002 (Document Fee on motor vehicles); 30 Del. C. ch. 30; DE Form MV347.", "statutory_notes": "Delaware has no state sales tax; trade-in credit applies to the Document Fee charged at registration. RATE INCREASED from 4.25% to 5.25% effective Oct 1, 2025 (per HB 25 of 2025). Also offers 60-day private-sale credit (via Form MV347) when seller sells prior vehicle within 60 days.", "trade_in_cap": null, "trade_in_policy": "zero_tax", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "FL": { "abbr": "FL", "avg_local_rate": 0.98, "combined_tax_rate": 6.98, "last_audit_cycle": "2026-Q1", "name": "Florida", "state_tax_rate": 6.0, "statutory_authority": "Fla. Stat. Sec. 212.05; Fla. Admin. Code 12A-1.007; FL DOR GT-800030.", "statutory_notes": "Trade-in deduction allowed in dealer and private-party transactions where trade-in is aircraft, boat, motor vehicle, or mobile home (per Fla. Stat. 212.02(16)). State rate 6%; counties may add discretionary surtax (capped on first $5,000).", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "GA": { "abbr": "GA", "avg_local_rate": 3.49, "combined_tax_rate": 7.49, "last_audit_cycle": "2026-Q1", "name": "Georgia", "state_tax_rate": 4.0, "statutory_authority": "O.C.G.A. Sec. 48-5C-1 (Title Ad Valorem Tax / TAVT).", "statutory_notes": "Georgia uses TAVT (Title Ad Valorem Tax) at 7% of FMV instead of sales tax + annual ad valorem. Dealer trade-in credit reduces taxable FMV; private-party purchases get NO trade-in credit. New residents pay reduced 3% TAVT.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "HI": { "abbr": "HI", "avg_local_rate": 0.5, "combined_tax_rate": 4.5, "last_audit_cycle": "2026-Q1", "name": "Hawaii", "state_tax_rate": 4.0, "statutory_authority": "HRS Sec. 237-3 (gross income definition for General Excise Tax); HRS ch. 237; HAR 18-238-2(2) (use tax).", "statutory_notes": "Hawaii has GET (General Excise Tax), not sales tax. GET is on dealer's gross proceeds, defined broadly with no statutory trade-in deduction. State rate 4% + county surcharges (0.5% Honolulu/Kauai/Hawaii/Maui). Note: HAR 18-238-2(2) provides a narrow trade-in/depreciation provision for use tax on imported vehicles only.", "trade_in_cap": null, "trade_in_policy": "none", "trade_in_treatment": "no_credit", "verification_status": "verified_statute" }, "IA": { "abbr": "IA", "avg_local_rate": 0.94, "combined_tax_rate": 6.94, "last_audit_cycle": "2026-Q1", "name": "Iowa", "state_tax_rate": 6.0, "statutory_authority": "Iowa Code section 321.105A(2)(a)(2)", "statutory_notes": "Iowa's Fee for New Registration (5% of taxable price) functions as the vehicle sales tax. Trade-in deduction allowed in computing taxable price. State rate 5%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_with_conditions", "verification_status": "verified_statute" }, "ID": { "abbr": "ID", "avg_local_rate": 0.03, "combined_tax_rate": 6.03, "last_audit_cycle": "2026-Q1", "name": "Idaho", "state_tax_rate": 6.0, "statutory_authority": "Idaho Code Sec. 63-3613 (sales price); IDAPA 35.01.02 (sales tax rules); ISTC Pub EPB00060.", "statutory_notes": "Trade-in credit allowed for dealer/retailer transactions only. ID State Tax Commission explicit: 'There are no trade-in allowances in private party sales.' Trade-in must occur at time of sale and be placed in dealer's resale inventory. State rate 6%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_dealer_only", "verification_status": "verified_statute" }, "IL": { "abbr": "IL", "avg_local_rate": 2.71, "combined_tax_rate": 8.96, "last_audit_cycle": "2026-Q1", "name": "Illinois", "state_tax_rate": 6.25, "statutory_authority": "86 Ill. Adm. Code 130.425 + PA 102-0353", "statutory_notes": "Trade-in credit allowed for dealer transactions only. PA 102-0353 (effective July 1, 2022) REPEALED the prior $10,000 cap on trade-in credit for first-division motor vehicles. State rate 6.25% + locals.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_with_conditions", "verification_status": "verified_statute" }, "IN": { "abbr": "IN", "avg_local_rate": 0.0, "combined_tax_rate": 7.0, "last_audit_cycle": "2026-Q1", "name": "Indiana", "state_tax_rate": 7.0, "statutory_authority": "Ind. Code Sec. 6-2.5-1-5; 45 IAC 2.2-3-5(h); IN DOR Sales Tax Information Bulletin #28S.", "statutory_notes": "Trade-in deduction allowed when 'like kind' (vehicle for vehicle, not vehicle for trailer or other property). State rate 7%.", "trade_in_cap": null, "trade_in_policy": "like_kind", "trade_in_treatment": "full_credit_with_like_kind", "verification_status": "verified_statute" }, "KS": { "abbr": "KS", "avg_local_rate": 2.19, "combined_tax_rate": 8.69, "last_audit_cycle": "2026-Q1", "name": "Kansas", "state_tax_rate": 6.5, "statutory_authority": "HB 2098 of 2024 New Section 2(a) (effective 2025-01-01)", "statutory_notes": "Trade-in credit allowed at sale (dealer or private). HB 2098 of 2024 (effective Jan 1, 2025) added a 120-day private-sale credit: if seller sells the prior vehicle privately within 120 days of purchasing a new one, sales tax on the new purchase is reduced by tax that would have been owed on the prior vehicle. State rate 6.5% + locals.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "KY": { "abbr": "KY", "avg_local_rate": 0.0, "combined_tax_rate": 6.0, "last_audit_cycle": "2026-Q1", "name": "Kentucky", "state_tax_rate": 6.0, "statutory_authority": "KRS 138.460 (Motor Vehicle Usage Tax)", "statutory_notes": "Trade-in credit limited: USED vehicles only get credit, AND the trade-in must have been previously registered in Kentucky. NEW vehicle trade-in credit is subject to a $25 million annual statewide cap (103 KAR 44:130). State rate 6%.", "trade_in_cap": 25000000, "trade_in_policy": "capped", "trade_in_treatment": "full_credit_dealer_only", "verification_status": "verified_statute" }, "LA": { "abbr": "LA", "avg_local_rate": 5.11, "combined_tax_rate": 10.11, "last_audit_cycle": "2026-Q1", "name": "Louisiana", "state_tax_rate": 5.0, "statutory_authority": "La. R.S. 47:301(13)(a) + La. R.S. 47:303(B)", "statutory_notes": "Dealer transactions only; trade-in must be titled in same name as the buyer of the new vehicle (same-name title requirement). State rate 4.45% + locals.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "MA": { "abbr": "MA", "avg_local_rate": 0.0, "combined_tax_rate": 6.25, "last_audit_cycle": "2026-Q1", "name": "Massachusetts", "state_tax_rate": 6.25, "statutory_authority": "G.L. c. 64H § 26 (via DD 09-5)", "statutory_notes": "Trade-in credit allowed at full agreed value GROSS OF LIEN (i.e., lien payoffs do not reduce the trade-in credit). Per DOR Directive 02-4. State rate 6.25%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "MD": { "abbr": "MD", "avg_local_rate": 0.0, "combined_tax_rate": 6.0, "last_audit_cycle": "2026-Q1", "name": "Maryland", "state_tax_rate": 6.0, "statutory_authority": "Md. Code Transportation § 13-809", "statutory_notes": "Dealer trade-in credit allowed against MD's 6.5% titling excise tax on greater of price or NADA value. RATE INCREASED from 6.0% to 6.5% effective July 1, 2025 (per Maryland Budget Reconciliation and Financing Act of 2025). Private-party trade-in not deductible.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "ME": { "abbr": "ME", "avg_local_rate": 0.0, "combined_tax_rate": 5.5, "last_audit_cycle": "2026-Q1", "name": "Maine", "state_tax_rate": 5.5, "statutory_authority": "36 M.R.S. § 1765", "statutory_notes": "Trade-in must be SAME CATEGORY as the property purchased (auto-for-auto, not auto-for-trailer). State rate 5.5%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_within_same_category", "verification_status": "verified_statute" }, "MI": { "abbr": "MI", "avg_local_rate": 0.0, "combined_tax_rate": 6.0, "last_audit_cycle": "2026-Q1", "name": "Michigan", "state_tax_rate": 6.0, "statutory_authority": "MCL 205.92(1)(xii) + MCL 205.51(1)(c)", "statutory_notes": "Trade-in credit phase-up cap: $12,000 in 2026, $13,000 in 2027, $14,000 in 2028, UNCAPPED starting 2029. Sales tax 6%.", "trade_in_cap": 12000, "trade_in_policy": "capped", "trade_in_treatment": "partial_credit", "verification_status": "verified_statute" }, "MN": { "abbr": "MN", "avg_local_rate": 1.26, "combined_tax_rate": 8.14, "last_audit_cycle": "2026-Q1", "name": "Minnesota", "state_tax_rate": 6.875, "statutory_authority": "Minn. Stat. § 297B", "statutory_notes": "Full trade-in credit allowed. RATE INCREASED from 6.5% to 6.875% effective July 1, 2023 (matched to general state rate per HF 1938 of 2023).", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "MO": { "abbr": "MO", "avg_local_rate": 4.22, "combined_tax_rate": 8.44, "last_audit_cycle": "2026-Q1", "name": "Missouri", "state_tax_rate": 4.225, "statutory_authority": "RSMo 144.025 + 12 CSR 10-103.350", "statutory_notes": "Trade-in credit allowed at sale. Missouri also offers a 180-day private-sale credit: if seller sells prior vehicle privately within 180 days of buying a new one, the sales tax on the new vehicle is reduced by an amount equal to tax that would have applied to the private sale. State rate 4.225% + locals.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "MS": { "abbr": "MS", "avg_local_rate": 0.06, "combined_tax_rate": 7.06, "last_audit_cycle": "2026-Q1", "name": "Mississippi", "state_tax_rate": 7.0, "statutory_authority": "Miss. Code § 27-65-201", "statutory_notes": "Trade-in credit allowed. State rate 5% for autos; 3% for trucks over 10,000 lbs.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "MT": { "abbr": "MT", "avg_local_rate": 0.0, "combined_tax_rate": 0.0, "last_audit_cycle": "2026-Q1", "name": "Montana", "state_tax_rate": 0.0, "statutory_authority": "Montana has no statewide sales tax on motor vehicles. MCA Title 61 governs registration; MCA Sec. 61-3-537 authorizes county local option.", "statutory_notes": "No statewide sales/excise tax on motor vehicles. Vehicle costs are registration fees + optional county tax + luxury surcharge ($825 for light vehicles >$150K MSRP, $800 for motorhomes >$300K MSRP, while <11 years old).", "trade_in_cap": null, "trade_in_policy": "zero_tax", "trade_in_treatment": "no_state_sales_tax", "verification_status": "verified_statute" }, "NC": { "abbr": "NC", "avg_local_rate": 2.25, "combined_tax_rate": 7.0, "last_audit_cycle": "2026-Q1", "name": "North Carolina", "state_tax_rate": 4.75, "statutory_authority": "N.C.G.S. § 105-187.3 (Highway Use Tax)", "statutory_notes": "NC Highway Use Tax (HUT) 3% on net of trade-in for dealer sales. NO trade-in credit on private-party sales. HUT capped at $250 for new residents and $2,000 for RVs/recreational vehicles.", "trade_in_cap": 2000, "trade_in_policy": "capped", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "ND": { "abbr": "ND", "avg_local_rate": 2.09, "combined_tax_rate": 7.09, "last_audit_cycle": "2026-Q1", "name": "North Dakota", "state_tax_rate": 5.0, "statutory_authority": "NDCC § 57-40.3-01(5)", "statutory_notes": "Trade-in credit allowed. ND uniquely also allows credit for insurance total-loss settlement (when prior vehicle is totaled and new one purchased, settlement counts as trade-in up to the amount of compensation). State MV Excise Tax 5%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed", "verification_status": "verified_statute" }, "NE": { "abbr": "NE", "avg_local_rate": 1.48, "combined_tax_rate": 6.98, "last_audit_cycle": "2026-Q1", "name": "Nebraska", "state_tax_rate": 5.5, "statutory_authority": "316 NAC Ch. 1 § 020.03A; 316 NAC Ch. 1 § 020.09A; 316 NAC Ch. 1 § 022.10C", "statutory_notes": "Trade-in credit allowed. State rate 5.5% + locals.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_with_rebate_addition", "verification_status": "verified_statute" }, "NH": { "abbr": "NH", "avg_local_rate": 0.0, "combined_tax_rate": 0.0, "last_audit_cycle": "2026-Q1", "name": "New Hampshire", "state_tax_rate": 0.0, "statutory_authority": "NH has no general sales tax. RSA 261:141 and 261:153 govern motor vehicle registration based on MSRP and town tax rate.", "statutory_notes": "No state sales tax. Vehicle cost based on registration fees (MSRP-based) and town municipal permit fee (rate set by municipality).", "trade_in_cap": null, "trade_in_policy": "zero_tax", "trade_in_treatment": "no_state_sales_tax", "verification_status": "verified_statute" }, "NJ": { "abbr": "NJ", "avg_local_rate": -0.02, "combined_tax_rate": 6.6, "last_audit_cycle": "2026-Q1", "name": "New Jersey", "state_tax_rate": 6.625, "statutory_authority": "N.J.A.C. 18:24-7.4; N.J.A.C. 18:24-7.8(b); N.J.S.A. 54:32B-2(oo)(2)(E)", "statutory_notes": "Dealer transactions only. Trade-in must be 'same kind' (motor vehicle for motor vehicle). State rate 6.625%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "NM": { "abbr": "NM", "avg_local_rate": 2.79, "combined_tax_rate": 7.67, "last_audit_cycle": "2026-Q1", "name": "New Mexico", "state_tax_rate": 4.875, "statutory_authority": "NMSA § 7-14-4; NMSA § 7-14-6; 3.11.4.14 NMAC; 3.2.109.12 NMAC; 3.2.109.13 NMAC", "statutory_notes": "Statute explicit: 'allowances granted for vehicle trade-ins may be deducted from the price paid or the reasonable value of the vehicle purchased.' For non-dealer (private) sales, NADA value floor applies if declared price < 80% of NADA. State MVET 4%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "NV": { "abbr": "NV", "avg_local_rate": 1.39, "combined_tax_rate": 8.24, "last_audit_cycle": "2026-Q1", "name": "Nevada", "state_tax_rate": 6.85, "statutory_authority": "NRS 372.065(2)(e); NRS 372.035", "statutory_notes": "NV sales tax generally disallows trade-in deduction, BUT vehicles are one of two statutory exceptions (vessels are the other). Per NV DOT Tax Notes Issue 175: 'The trade-in value of a used vehicle may be deducted from the sales price if the used vehicle is taken in trade on the purchase of another vehicle.' Private-party sales are exempt from sales tax under NRS 372.035 occasional sale exemption. Combined state+local rates 6.85% to 8.375% by county.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "NY": { "abbr": "NY", "avg_local_rate": 4.54, "combined_tax_rate": 8.54, "last_audit_cycle": "2026-Q1", "name": "New York", "state_tax_rate": 4.0, "statutory_authority": "N.Y. Tax Law § 1101(b)(3); N.Y. Tax Law § 1111(i); 20 NYCRR § 526.7; TB-ST-860", "statutory_notes": "Trade-in must be intended for resale by the dealer to qualify for credit. State rate 4% + up to 4.5% local + MCTD 0.375%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "OH": { "abbr": "OH", "avg_local_rate": 1.54, "combined_tax_rate": 7.29, "last_audit_cycle": "2026-Q1", "name": "Ohio", "state_tax_rate": 5.75, "statutory_authority": "ORC Sec. 5739.01(H)(1)(a); OAC 5703-9-36.", "statutory_notes": "Trade-in credit on NEW vehicle purchases ONLY. USED vehicle purchases do NOT receive trade-in credit. State rate 5.75% + up to 2.25% local.", "trade_in_cap": null, "trade_in_policy": "capped", "trade_in_treatment": "partial_credit", "verification_status": "verified_statute" }, "OK": { "abbr": "OK", "avg_local_rate": 4.56, "combined_tax_rate": 9.06, "last_audit_cycle": "2026-Q1", "name": "Oklahoma", "state_tax_rate": 4.5, "statutory_authority": "68 O.S. § 2103; 68 O.S. § 2106(a); 68 O.S. § 2106(a)(4)", "statutory_notes": "Trade-in credit allowed against 3.25% excise tax (new) and 3.25% on remainder above $1,500 (used). Plus 1.25% state sales tax (HB 2433 of 2017). HB 1183 of 2025 (effective July 1, 2026) modifies the value determination: removes the 20% NADA average retail floor/ceiling and bases tax on actual sales price; statutory trade-in language is being modified concurrently. Dealer practice will continue to compute tax on net price after trade-in.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "OR": { "abbr": "OR", "avg_local_rate": 0.0, "combined_tax_rate": 0.0, "last_audit_cycle": "2026-Q1", "name": "Oregon", "state_tax_rate": 0.0, "statutory_authority": "oregon.gov DOR Vehicle Privilege and Use Taxes", "statutory_notes": "OR DOR explicit: 'trade-ins are not included in the retail sales price calculation' (i.e., trade-ins do not reduce the taxable amount for the 0.5% privilege/use tax).", "trade_in_cap": null, "trade_in_policy": "zero_tax", "trade_in_treatment": "no_state_sales_tax", "verification_status": "verified_statute" }, "PA": { "abbr": "PA", "avg_local_rate": 0.34, "combined_tax_rate": 6.34, "last_audit_cycle": "2026-Q1", "name": "Pennsylvania", "state_tax_rate": 6.0, "statutory_authority": "61 Pa. Code § 31.44(a); 61 Pa. Code § 31.44(b); 61 Pa. Code § 31.44(c)(3); 61 Pa. Code § 51.4(a); Smolow v. DOR (Pa. 1989)", "statutory_notes": "Trade-in credit allowed at full agreed value. State rate 6% + locals.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "RI": { "abbr": "RI", "avg_local_rate": 0.0, "combined_tax_rate": 7.0, "last_audit_cycle": "2026-Q1", "name": "Rhode Island", "state_tax_rate": 7.0, "statutory_authority": "280-RICR-20-70-28.7; 280-RICR-20-70-28.22(C); 280-RICR-20-70-28.8", "statutory_notes": "Trade-in must be SAME CATEGORY (auto-for-auto, not auto-for-truck). State rate 7%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "SC": { "abbr": "SC", "avg_local_rate": 1.49, "combined_tax_rate": 7.49, "last_audit_cycle": "2026-Q1", "name": "South Carolina", "state_tax_rate": 6.0, "statutory_authority": "S.C. Code § 56-3-627(B); S.C. Code § 56-3-627(C)", "statutory_notes": "SC replaced state sales tax on motor vehicles with Infrastructure Maintenance Fee (IMF): 5% of net price after trade-in, CAPPED at $500. Practical effect: trade-in reduces IMF only when vehicle price is under $10,000. State rate IMF 5% (capped $500).", "trade_in_cap": 500, "trade_in_policy": "capped", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "SD": { "abbr": "SD", "avg_local_rate": 1.91, "combined_tax_rate": 6.11, "last_audit_cycle": "2026-Q1", "name": "South Dakota", "state_tax_rate": 4.2, "statutory_authority": "S.D. Admin. R. 64:29:02:14; S.D. Admin. R. 64:29:02:04.02; SDCL § 32-5B-4.1", "statutory_notes": "Procedures Manual explicit: 'in trade as a credit or part payment on a used motor vehicle, the credit or trade-in value shall be deducted from the total consideration so that the net consideration is established.' If no bill of sale provided, excise tax assessed on retail value from nationally-recognized dealer guide (NADA-style fallback). State MV Excise Tax 4%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_with_conditions", "verification_status": "verified_statute" }, "TN": { "abbr": "TN", "avg_local_rate": 2.61, "combined_tax_rate": 9.61, "last_audit_cycle": "2026-Q1", "name": "Tennessee", "state_tax_rate": 7.0, "statutory_authority": "Tenn. Code § 67-6-341; TN DOR Automobile Dealership Manual", "statutory_notes": "Trade-in credit allowed. State rate 7% + 2.75% single-article + up to 2.75% local (capped). Effective combined rate varies by county.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "TX": { "abbr": "TX", "avg_local_rate": 1.95, "combined_tax_rate": 8.2, "last_audit_cycle": "2026-Q1", "name": "Texas", "state_tax_rate": 6.25, "statutory_authority": "Tex. Tax Code § 152.002(b)(5); Tex. Tax Code § 152.0412", "statutory_notes": "Dealer trade-in credit allowed. Private-party purchases use Standard Presumptive Value (SPV); tax computed on greater of declared price or 80% of SPV. State rate 6.25%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "UT": { "abbr": "UT", "avg_local_rate": 1.32, "combined_tax_rate": 7.42, "last_audit_cycle": "2026-Q1", "name": "Utah", "state_tax_rate": 6.1, "statutory_authority": "Utah Code § 59-12-102; Utah Code § 59-12-103; UT Tax Comm. R865-19S-30; UT Tax Comm. R865-19S-72; Pub 5; Pub 23", "statutory_notes": "Trade-in credit allowed. Pub 5 explicit: 'An allowance for a trade-in of tangible personal property on the purchase of a vehicle may be excluded from the amount on which the tax is computed.' Lease trade-ins also eligible if reducing periodic payments. State rate 4.85% + locals (~7-7.5% combined typical).", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "VA": { "abbr": "VA", "avg_local_rate": 0.47, "combined_tax_rate": 5.77, "last_audit_cycle": "2026-Q1", "name": "Virginia", "state_tax_rate": 5.3, "statutory_authority": "Va. Code § 58.1-2405(A); Va. Code § 58.1-2405(B); Va. Code § 58.1-2405(C); Va. Code § 58.1-3734.1", "statutory_notes": "Virginia does NOT allow trade-in deduction. DMV explicit: 'Gross sales price does not include any other price reductions, such as credit for trade-ins, unpaid liens or other unpaid credits.' State Motor Vehicle Sales/Use Tax (MV SUT) 4.15% with $75 minimum.", "trade_in_cap": null, "trade_in_policy": "none", "trade_in_treatment": "no_credit", "verification_status": "verified_statute" }, "VT": { "abbr": "VT", "avg_local_rate": 0.39, "combined_tax_rate": 6.39, "last_audit_cycle": "2026-Q1", "name": "Vermont", "state_tax_rate": 6.0, "statutory_authority": "32 V.S.A. § 8902(B)(ii); 32 V.S.A. § 8903(a)(2); 32 V.S.A. § 8908", "statutory_notes": "Trade-in credit allowed at sale. VT also allows private-sale credit: when buyer sells the prior vehicle privately, the sale price (up to clean trade-in NADA value) reduces the taxable amount of the new purchase. State rate 6% Purchase & Use Tax. Note: VT caps tax at $1,680 on trucks/off-highway tractors.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_with_private_sale_credit", "verification_status": "verified_statute" }, "WA": { "abbr": "WA", "avg_local_rate": 3.01, "combined_tax_rate": 9.51, "last_audit_cycle": "2026-Q1", "name": "Washington", "state_tax_rate": 6.5, "statutory_authority": "WA DOR Luxury MV Tax rules; ESSB 5801 (2025); RCW 82.08.9999; WAC 458-20-247(2)(a)", "statutory_notes": "Trade-in credit allowed for 'like-kind' property; cash-back portion excluded; lien payoffs do not reduce trade-in value. NEW: Luxury motor vehicle tax (effective 2026) ADDS BACK trade-in value when computing tax on vehicles over $100,000 deduction threshold. Standard retail sales tax 6.5% + locals + 0.3% additional MV tax (RCW 82.08.020(3)).", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_with_luxury_addback_above_threshold", "verification_status": "verified_statute" }, "WI": { "abbr": "WI", "avg_local_rate": 0.72, "combined_tax_rate": 5.72, "last_audit_cycle": "2026-Q1", "name": "Wisconsin", "state_tax_rate": 5.0, "statutory_authority": "Wis. Stat. § 77.51(15b)(b)5; Wis. Stat. § 77.51(12m)(b)5; Wis. Stat. § 77.51(15b)(b)6", "statutory_notes": "Trade-in credit allowed. State rate 5% + up to 0.5% county.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit", "verification_status": "verified_statute" }, "WV": { "abbr": "WV", "avg_local_rate": 0.59, "combined_tax_rate": 6.59, "last_audit_cycle": "2026-Q1", "name": "West Virginia", "state_tax_rate": 6.0, "statutory_authority": "W. Va. Code § 17A-3-4(b); W. Va. Code R. 91-9-3.7.b; W. Va. Code R. 91-9-3.7.c; W. Va. Code § 11-15-3c", "statutory_notes": "Trade-in credit allowed BUT trade-in must be currently titled in West Virginia (otherwise NO credit). State Privilege Tax 6%.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "conditional_credit_state_titled_only", "verification_status": "verified_statute" }, "WY": { "abbr": "WY", "avg_local_rate": 1.56, "combined_tax_rate": 5.56, "last_audit_cycle": "2026-Q1", "name": "Wyoming", "state_tax_rate": 4.0, "statutory_authority": "Wyo. Stat. § 39-15-105(a)(ix)(A); Wyo. Stat. § 39-15-105(a)(ix)(B); Wyo. Stat. § 39-16-105(a)(x)(A)", "statutory_notes": "Statute explicit: 'The trade-in value of tangible personal property shall be excluded from the sales price of new tangible personal property when trade-in and purchase occur in one (1) transaction.' State rate 4% + locals.", "trade_in_cap": null, "trade_in_policy": "full", "trade_in_treatment": "full_credit_allowed_with_simultaneity", "verification_status": "verified_statute" } }, "lead_architect": "Ashvin J. Sonani", "ledger_title": "cars.zone 50-State Statutory Tax, Trade-In & Reciprocity Master Ledger", "ledger_version": "2026.2.0-STABLE", "sha256_audit_hash": "a8241d14be4acbc1e8354d5659741a0a7a35e3a84cbde0bd7fa094a2e890d13f", "total_jurisdictions": 51 }