Sales Tax on a Private Party Car Sale, by State
Buying from a private seller doesn't get you out of sales tax in most states; you pay it when you title the car. What changes is the value that's taxed. This table shows each state's rule and the tax on a $15,000 used car.
| State | What's taxed | Tax on $15,000 |
|---|---|---|
| Alabama | Price paid | $600.00 |
| Alaska | No state tax | $0.00 |
| Arizona | Not taxed | $0.00 |
| Arkansas | Price paid | $1,025.00 |
| California | Price paid | $1,537.50 |
| Colorado | Price paid | $1,035.00 |
| Connecticut | Price paid | $952.50 |
| Delaware | Document fee on the price | $787.50 |
| District of Columbia | Excise tax on market value | $615.00 |
| Florida | Price paid | $950.00 |
| Georgia | State assessed value (TAVT) | $1,050.00 |
| Hawaii | Not taxed (casual sale) | $0.00 |
| Idaho | Price, no trade-in credit | $900.00 |
| Illinois | Flat tax by price and age (RUT-50) | $850.00 |
| Indiana | Price paid | $1,050.00 |
| Iowa | Fee for new registration on the price | $760.00 |
| Kansas | Price paid | $1,350.00 |
| Kentucky | Price paid | $900.00 |
| Louisiana | Price paid | $1,500.00 |
| Maine | Price paid | $825.00 |
| Maryland | Price paid | $975.00 |
| Massachusetts | Higher of price or NADA clean trade-in | $937.50 |
| Michigan | Price paid | $900.00 |
| Minnesota | Price paid | $1,031.25 |
| Mississippi | Price paid | $750.00 |
| Missouri | Price paid | $1,233.75 |
| Montana | No sales tax | $0.00 |
| Nebraska | Price paid | $1,050.00 |
| Nevada | Not taxed | $0.00 |
| New Hampshire | No sales tax | $0.00 |
| New Jersey | Price paid | $993.75 |
| New Mexico | Price; MVD may use book value if lower | $600.00 |
| New York | Price paid | $1,331.25 |
| North Carolina | Price paid | $450.00 |
| North Dakota | Price paid | $750.00 |
| Ohio | Price paid | $1,200.00 |
| Oklahoma | Price paid | $646.25 |
| Oregon | No sales tax | $0.00 |
| Pennsylvania | Price paid | $900.00 |
| Rhode Island | Higher of price or NADA retail (cars ≤7 yrs) | $1,050.00 |
| South Carolina | 5% of market value, max $500 | $500.00 |
| South Dakota | Price minus any trade | $600.00 |
| Tennessee | Price paid | $1,130.00 |
| Texas | Higher of price or 80% of SPV | $937.50 |
| Utah | Price paid | $1,087.50 |
| Vermont | Higher of price or J.D. Power clean trade-in | $900.00 |
| Virginia | Price paid | $622.50 |
| Washington | Price paid | $1,545.00 |
| West Virginia | Price paid | $900.00 |
| Wisconsin | Price paid | $825.00 |
| Wyoming | Price paid | $750.00 |
A $15,000 used car bought from a private seller, assuming the state's book or assessed value isn't higher than the price and using each calculator's default local rate.
When the price isn't what's taxed
Texas taxes the higher of the price or 80% of the car's standard presumptive value. Georgia ignores the price and charges TAVT on its own assessed value. Illinois uses a flat tax by price and model year on Form RUT-50. Massachusetts, Rhode Island and Vermont tax the higher of the price or a book value. South Carolina charges 5% of market value, capped at $500.
On each state page, switch the calculator to Private seller to see these rules applied, along with the title and registration you'll pay at the same visit. Start with Texas, Georgia or Illinois for the most unusual rules.
FAQ
Do you pay sales tax when buying a car from a private seller?
In most states, yes. You pay it to the DMV, county tax office or clerk when you title the car. Arizona, Nevada and Hawaii don't tax private sales, and five states have no statewide sales tax.
Can I write a low price on the bill of sale to pay less tax?
Several states tax a book value when it's higher than the price, including Texas, Massachusetts, Rhode Island and Vermont, and Georgia taxes its own assessed value.
Do I get trade-in credit on a private sale?
Usually not. A few states, such as South Dakota, allow it between private parties.
Every figure comes from the same engine as our state calculators. See how we calculate.