Private Party Vehicle Sales Tax by State (2026)
Official state tax rates, exemption status, and title transfer fees for all 50 states and DC — compiled from each state's DMV or Department of Revenue.
Last updated: 2026-06-28. Each row links to the official state source.
Jurisdictions covered
51
50 states + DC
Taxed states
45
Sales or use tax applies
Tax-free states
6
No state-level tax
Highest rate
7.25%
California (base rate)
Methodology & Data Sources
Every rate in this table is sourced from the official state DMV, Department of Motor Vehicles, or Department of Revenue website. The state rate shown is the base state rate only — county and city surcharges are noted in the “Notes” column but are not added to the headline figure because they vary by jurisdiction within the state.
Rates reflect private party (person-to-person) used vehicle sales only. Dealer sales, new vehicle sales, or commercial fleet transactions may be taxed differently.
States marked “Exempt” have no state-level sales tax. Buyers in those states may still owe local borough or municipal taxes (Alaska), permit fees (New Hampshire), or flat transfer levies (Arizona: $20 VLT; Delaware: 4.25% Document Fee). Click the source link for each state to verify current rates before your transaction.
Sales Tax Rates by State — Private Party Vehicle Sales
| State | State Tax Rate | Private Party Status | Local Taxes / Notes | Title Transfer Fee | Official Source |
|---|---|---|---|---|---|
| Alabama | 2% | Private sales taxed at 2% (reduced from dealer rate) | 2% state rate for private sales; county/city taxes may add 1–4% | $18 | AL DMV ↗ |
| Alaska | Exempt — 0% | No state sales tax; check local borough/city taxes | No state sales tax; some municipalities charge up to 7.5% | $15 | AK DMV ↗ |
| Arizona | Exempt — 0% | Private party sales pay a flat $20 vehicle license transfer fee instead of sales tax | Dealer sales: 5.6% + county. Private sales: flat $20 VLT instead | $4 | AZ DMV ↗ |
| Arkansas | 6.5% | Sales tax applies to private party vehicle purchases | 6.5% state plus local taxes up to 5.125% | $10 | AR DMV ↗ |
| California | 7.25% | Use tax applies to private party purchases at the same rate | 7.25% base; county/city adds 0.25–3.25% (total up to 10.75%) | $23 | CA DMV ↗ |
| Colorado | 2.9% | Sales tax applies; ownership tax also assessed based on vehicle age | 2.9% state plus county/city taxes (total 3–10%) | $7 | CO DMV ↗ |
| Connecticut | 6.35% | Sales tax applies to private party sales | Flat 6.35% statewide; no additional local taxes | $25 | CT DMV ↗ |
| Delaware | Exempt — 0% | No state sales tax, but a 4.25% Document Fee applies to vehicle transfers | No sales tax; 4.25% Document Fee on vehicle price | $55 | DE DMV ↗ |
| District of Columbia | 6% | Excise tax applies to all vehicle sales including private party | 6% excise tax on vehicle purchases | $26 | DC DMV ↗ |
| Florida | 6% | Tax based on purchase price or NADA book value, whichever is higher | 6% state plus county discretionary surtax (0.5–1.5%) | $75 | FL DMV ↗ |
| Georgia | 6.6% | TAVT applies to all vehicle sales — replaces sales tax since 2013 | 6.6% TAVT (Title Ad Valorem Tax) on fair market value | $18 | GA DMV ↗ |
| Hawaii | 4% | General excise tax applies to private party vehicle sales | 4% General Excise Tax plus 0.5% county surcharge in some areas | $5 | HI DMV ↗ |
| Idaho | 6% | Sales tax applies to private party vehicle purchases | Flat 6% statewide; no additional local vehicle taxes | $14 | ID DMV ↗ |
| Illinois | 6.25% | Private vehicle use tax applies based on purchase price bracket | 6.25% state plus 1–4% local taxes | $150 | IL DMV ↗ |
| Indiana | 7% | Sales tax applies to private party vehicle purchases | Flat 7% statewide; no additional local vehicle taxes | $15 | IN DMV ↗ |
| Iowa | 5% | 5% one-time fee applies to all vehicle purchases | 5% one-time new registration fee instead of sales tax | $25 | IA DMV ↗ |
| Kansas | 6.5% | Sales tax applies to private party vehicle purchases | 6.5% state plus local taxes (total can exceed 10%) | $10 | KS DMV ↗ |
| Kentucky | 6% | Motor vehicle usage tax applies to all sales | Flat 6% motor vehicle usage tax statewide | $9 | KY DMV ↗ |
| Louisiana | 4.45% | Sales tax applies; parish taxes vary significantly | 4.45% state plus parish taxes (total can exceed 10%) | $69 | LA DMV ↗ |
| Maine | 5.5% | Sales tax applies to private party vehicle purchases | Flat 5.5% statewide; no additional local vehicle taxes | $33 | ME DMV ↗ |
| Maryland | 6% | Excise tax applies to all vehicle sales | Flat 6% excise tax on purchase price or fair market value | $100 | MD DMV ↗ |
| Massachusetts | 6.25% | Sales tax applies to private party vehicle purchases | Flat 6.25% statewide; no additional local vehicle taxes | $75 | MA DMV ↗ |
| Michigan | 6% | Use tax applies to private party vehicle purchases | Flat 6% use tax statewide | $15 | MI DMV ↗ |
| Minnesota | 6.5% | Motor vehicle sales tax applies to all vehicle sales | 6.5% motor vehicle sales tax (separate from general 6.875% rate) | $8 | MN DMV ↗ |
| Mississippi | 5% | Sales tax applies at the reduced 5% vehicle rate | 5% reduced vehicle sales tax rate statewide | $9 | MS DMV ↗ |
| Missouri | 4.225% | Sales tax applies to private party vehicle purchases | 4.225% state plus local taxes (total 5–10%) | $9 | MO DMV ↗ |
| Montana | Exempt — 0% | Montana has no state sales tax on any purchases | No sales tax; registration fees based on vehicle age and value | $12 | MT DMV ↗ |
| Nebraska | 5.5% | Motor vehicle tax applies to all sales | 5.5% state plus local option taxes up to 2% | $10 | NE DMV ↗ |
| Nevada | 6.85% | Sales tax applies to private party vehicle purchases | 6.85% state plus county taxes (total up to 8.375%) | $28 | NV DMV ↗ |
| New Hampshire | Exempt — 0% | New Hampshire has no state sales tax; local permit fees vary | No sales tax; municipal vehicle registration permit fees apply | $25 | NH DMV ↗ |
| New Jersey | 6.625% | Sales tax applies to private party vehicle purchases | Flat 6.625% statewide; no additional local vehicle taxes | $60 | NJ DMV ↗ |
| New Mexico | 4% | 4% motor vehicle excise tax applies to all vehicle sales | 4% motor vehicle excise tax (not standard GRT) | $5 | NM DMV ↗ |
| New York | 4% | Sales tax based on county of residence; applies to private sales | 4% state plus county/city taxes (total up to 8.875% in NYC) | $50 | NY DMV ↗ |
| North Carolina | 3% | 3% highway use tax capped at $250 for private sales | 3% highway use tax (capped at $250 for private party sales) | $52 | NC DMV ↗ |
| North Dakota | 5% | Excise tax applies to all vehicle purchases | 5% motor vehicle excise tax statewide | $5 | ND DMV ↗ |
| Ohio | 5.75% | Sales tax applies to private party vehicle purchases | 5.75% state plus county taxes (total up to 8%) | $15 | OH DMV ↗ |
| Oklahoma | 1.25% | Reduced 1.25% excise tax applies to used private-party sales (vs 3.25% for new/dealer) | 1.25% excise tax for used private-party vehicle sales | $11 | OK DMV ↗ |
| Oregon | Exempt — 0% | Oregon has no state sales tax on vehicle purchases | No sales tax; 0.5% statewide transit tax on new vehicles only | $99 | OR DMV ↗ |
| Pennsylvania | 6% | Sales tax applies to private party vehicle purchases | 6% state (7% Allegheny County, 8% Philadelphia) | $58 | PA DMV ↗ |
| Rhode Island | 7% | Sales tax applies to private party vehicle purchases | Flat 7% statewide; no additional local vehicle taxes | $50 | RI DMV ↗ |
| South Carolina | 5% | IMF applies to all vehicle sales, capped at $500 max | 5% Infrastructure Maintenance Fee (IMF), capped at $500 | $15 | SC DMV ↗ |
| South Dakota | 4% | Motor vehicle excise tax applies to all sales | 4% motor vehicle excise tax plus municipal taxes | $10 | SD DMV ↗ |
| Tennessee | 7% | Sales tax applies to private party vehicle purchases | 7% state plus local taxes (total up to 9.75%) | $11 | TN DMV ↗ |
| Texas | 6.25% | Tax based on Standard Presumptive Value (SPV) or purchase price, whichever is higher | Flat 6.25% motor vehicle sales tax statewide | $33 | TX DMV ↗ |
| Utah | 6.1% | Sales tax applies to private party vehicle purchases | 6.1% state plus local taxes (total up to ~8.5%) | $6 | UT DMV ↗ |
| Vermont | 6% | Purchase and use tax applies to all vehicle sales | Flat 6% purchase and use tax statewide | $35 | VT DMV ↗ |
| Virginia | 4.15% | Motor vehicle sales and use tax applies to all sales | 4.15% motor vehicle SUT statewide | $15 | VA DMV ↗ |
| Washington | 6.5% | Use tax applies to private party vehicle purchases | 6.5% state plus local taxes (total up to ~10.4%) | $12 | WA DMV ↗ |
| West Virginia | 6% | Sales tax applies to private party vehicle purchases | Flat 6% consumers sales tax statewide | $15 | WV DMV ↗ |
| Wisconsin | 5% | Sales tax applies to private party vehicle purchases | 5% state plus 0.5% county tax in most counties | $165 | WI DMV ↗ |
| Wyoming | 4% | Sales tax applies to private party vehicle purchases | 4% state plus county taxes up to 2% | $15 | WY DMV ↗ |
Key Takeaways for Buyers and Sellers
States with no tax (or flat fee)
Alaska, Delaware (4.25% Doc Fee), Montana, New Hampshire, and Oregon have no state sales tax. Arizona private party buyers pay a flat $20 Vehicle License Transfer fee rather than a percentage.
States with capped tax
North Carolina caps the 3% highway use tax at $250 for private sales. South Carolina caps its 5% Infrastructure Maintenance Fee at $500. These caps benefit buyers of higher-value used vehicles.
Flat-tax states
Georgia uses a flat 6.6% Title Ad Valorem Tax (TAVT) on fair market value for all vehicle sales — it replaced the traditional sales tax in 2013. Iowa and North Dakota use flat excise or registration fees instead of standard sales tax.
Highest title transfer fees
Wisconsin ($165), Illinois ($150), and Florida ($75) charge the highest base title transfer fees. These are administrative DMV fees separate from any tax on the purchase price.
Frequently Asked Questions
Do private party vehicle sales get taxed the same as dealer sales?
No — in many states the rate or mechanism differs. Georgia replaces sales tax with a flat Title Ad Valorem Tax (TAVT) at 6.6% for all sales. North Carolina caps the highway use tax at $250 for private sales (3% up to that cap). Arizona private sales pay a flat $20 vehicle license transfer fee instead of a percentage tax. Always verify with your state DMV before closing the transaction.
Which states have no sales tax on private vehicle sales?
Five states have no state-level sales tax on any purchases, so private vehicle sales are also tax-free: Alaska, Montana, New Hampshire, Oregon, and Delaware. Delaware does charge a 4.25% Document Fee on all vehicle price transfers, so it is not entirely cost-free. Arizona private party buyers pay a flat $20 Vehicle License Transfer fee instead of a percentage tax.
Who pays the sales tax — the buyer or the seller?
In virtually every US state the buyer pays the tax, typically at the DMV when transferring the title. The seller's obligation is to provide accurate odometer disclosure and a properly signed title. The seller does not collect or remit sales tax in a private party transaction — that is the buyer's responsibility when registering the vehicle.
What is the difference between sales tax and a use tax on a private vehicle purchase?
A use tax is the functional equivalent of sales tax applied to purchases made outside a state's normal tax collection system — including private party purchases where no dealer collects tax at the point of sale. States like California, Michigan, and Washington call their levy a "use tax" but the buyer pays the same rate as the general sales tax and remits it directly to the state via the DMV title transfer process.
What is the title transfer fee separate from the sales tax?
The title transfer fee is a fixed administrative fee charged by the state DMV to issue a new title in the buyer's name. It is separate from any sales or use tax. Fees range from $4 in Arizona to $165 in Wisconsin, with Illinois at $150. Some states bundle registration and title fees; the figures in this table reflect only the base title transfer fee.
Can I avoid sales tax if I buy a vehicle from a family member?
Many states offer a family-transfer exemption that reduces or eliminates sales tax when a vehicle is gifted or sold between immediate family members (spouse, parent, child, sibling). Rules vary significantly. California, Texas, and Florida all have some form of family-transfer exemption. Check your state DMV before assuming an exemption applies — documentation requirements differ.