Tax on a private car sale
Buying from a private seller, you pay the tax yourself when you title the car. What a $15,000 private purchase owes in each state, and the official rule:
| State | Tax on $15k | Official rule |
|---|---|---|
| California | $1,087.50–$1,762.50 | Use tax on the total purchase price (cash, assumed loans, fair market value of property or services traded) paid at DMV registration. |
| Florida | $900.00–$1,000.00 | Tax is collected by the county tax collector at titling on the sale price (less a qualifying trade-in). |
| Georgia | $0.00 | Fair market value from the state motor vehicle assessment manual (the DOR TAVT Estimator shows it), not the sale price. |
| Illinois | $850.00–$1,090.00 | Not a percentage: the Private Party Vehicle Use Tax is a flat amount from Table A (price under $15,000, by vehicle age) or Table B (price $15,000+, by price band), plus Chicago and/or Cook County flat amounts. Gifts and even trades use fair market value. |
| Missouri | $783.75–$1,723.20 | Private-party purchases are taxed at the same state + local rates on the purchase price less any trade-in/sale allowance; tax is paid at the license office when titling. |
| New Jersey | $993.75 | Tax is on the actual purchase price, paid at the MVC agency at titling. If the price is below the NADA value, the Division of Taxation's Casual Sales Unit may send a notice and assess tax on the NADA value unless you prove the price (bill of sale, Seller's Affidavit, repair bills). |
| New York | $1,050.00–$1,331.25 | Buyer and seller complete DTF-802; the DMV collects sales tax at the rate where the new owner lives. If the price is below fair market value (and the seller isn't a spouse, parent, child, stepparent or stepchild) the seller must sign an affidavit; the Tax Department may establish fair market value. |
| North Carolina | $450.00 | HUT on the vehicle's market value (presumed to be the value in the DMV Commissioner's schedule of values), less any trade allowance - not necessarily the price paid. |
| Ohio | $975.00–$1,237.50 | Casual (private) sales of motor vehicles are taxable at the clerk of courts title office on the purchase price; even trades, barter and loan assumptions are taxed on fair market value / loan balance. Under-reporting the price is audited by the Department of Taxation. |
| Pennsylvania | $1,050.00–$1,200.00 | Tax is due on the price paid, collected by the PennDOT agent on Form MV-4ST. If the reported price is substantially below fair market value, the Department of Revenue may review it and bill tax on fair market value unless the buyer documents the lower price. |
| South Carolina | $500.00 | Fair market value = total purchase price less trade-in, OR the national used-value guide value adopted by SCDMV less trade-in. Capped at $500. |
| Tennessee | $1,094.00–$1,138.00 | Sales between individuals (occasional and isolated sales) are taxable at the county clerk, at the same state + single-article + local rates. Gift, low-selling-price and relative transfers are reported on the Affidavit of Non-Dealer Transfer; an unsupported gift is assessed on market value. |
| Texas | $937.50 | Tax is on the greater of the price or 80% of the TxDMV standard presumptive value (SPV); TxDMV's public SPV tool shows 100% of SPV. A certified appraisal (Form 14-128) within 30 days can lower the base, but not below the price paid. |
| Utah | $952.50–$1,267.50 | Buyer pays sales tax at titling on the price actually paid (including loan payoffs and trades); the Tax Commission reviews under-reported prices (penalty up to 100% of unpaid tax or $500). |
| Virginia | $622.50 | Tax is on the sales price on the title/bill of sale. For a vehicle no more than 5 years old, the taxable price can't be lower than the pricing-guide trade-in value minus $1,500 unless the buyer signs an affidavit (SUT-1A). The engine can't look up NADA values, so ask the user for the price; warn if the car is 5 years old or newer. |
| Washington | $1,215.00–$1,680.00 | Use tax at the full sales tax rate (state + 0.5% + local at your residence) is paid to DOL at title transfer. Purchase price is accepted if it is no more than 20% below the average retail value or the value is under $7,500; otherwise tax is on the average retail value unless you document a lower true value. |
FAQ
Can the state tax more than I paid?
Some can: Texas uses 80% of a standard value if it is higher, and Georgia, North Carolina and Washington can use a market value. The state's rule is in the table.
More guides
Trade-in tax credit by stateTax on a private car saleEV and hybrid registration feesGifting a car to familyDealer doc fees and state capsBuying a car out of stateNew resident checklistWhy our numbers are estimatesYearly car property and value taxesLate title and registration penalties
Estimates of government taxes and fees from official sources; your DMV or county calculates the final amount; not tax or legal advice. Every figure is taken from an official state page (quoted and dated in the sources) and can change. Dealer-set fees are not government fees. Exemptions are described, never applied for you: check the official rule and form.