Sales Tax on a Private Car Sale: Who Pays and How Much
Buying a car from a private seller? You still owe tax in most states, and you pay it yourself when you title the car. Here's how it works, what it costs in each state, and a calculator preset for a private sale.
Choose a state to load its calculator.
Do you pay sales tax on a private car sale?
In most states, yes: the buyer pays the state's sales or use tax when titling and registering the car. The seller doesn't collect it, so the bill comes at the DMV or tax office instead of at the sale.
The tax is usually charged on the price you paid, but some states use a book or presumptive value if it is higher. In Texas, for example, a private sale is taxed on the price or 80% of the standard presumptive value, whichever is greater.
How is a private sale different from buying at a dealer?
- You pay the tax yourself, at titling, instead of the dealer collecting it.
- No trade-in credit in most states, since there's no dealer taking your old car.
- Value rules: some states tax a book value rather than a low stated price.
- Different amounts: in Arizona, Hawaii and Illinois, our calculators give a different tax for a private sale than a dealer sale of the same car.
Private car sale tax by state
State tax and title and registration on a $15,000, 4-year-old used car bought from a private seller. Local taxes are not included; states marked "+ local" add a city or county rate.
| State | Tax, private sale | Title + registration |
|---|---|---|
| Alabama | $300 + local | $42.25 |
| Alaska | $0 + local | $115 |
| Arizona | $0 + local | $286.48 |
| Arkansas | $975 + local | $38 |
| California | $1,087.50 + local | $308.50 |
| Colorado | $435 + local | $187 |
| Connecticut | $952.50 | $206.50 |
| Delaware | $788 | $75 |
| District of Columbia | $615 | $240 |
| Florida | $900 + local | $373.85 |
| Georgia | $1,050 | $38 |
| Hawaii | $0 | $107.25 |
| Idaho | $900 + local | $72.25 |
| Illinois | $850 + local | $316 |
| Indiana | $1,050 | $51.35 |
| Iowa | $760 | $35 + county reg. |
| Kansas | $975 + local | $40 |
| Kentucky | $900 | $30 |
| Louisiana | $750 + local | $106.50 |
| Maine | $825 | $276 |
| Maryland | $975 | $320.50 |
| Massachusetts | $937.50 | $135 |
| Michigan | $900 | $218 |
| Minnesota | $1,031.25 | $414.30 |
| Mississippi | $750 | $38 |
| Missouri | $633.75 + local | $77.75 |
| Montana | $0 + local | $258.53 |
| Nebraska | $825 + local | $38.70 |
| Nevada | $0 + local | $307.65 |
| New Hampshire | $0 | $283 |
| New Jersey | $993.75 | $106.50 |
| New Mexico | $600 | $79.50 |
| New York | $600 + local | $141.50 |
| North Carolina | $450 | $113 |
| North Dakota | $750 | $98 |
| Ohio | $862.50 + local | $62 |
| Oklahoma | $646.50 | $117.25 |
| Oregon | $0 | $268 |
| Pennsylvania | $900 + local | $120 |
| Rhode Island | $1,050 | $157 |
| South Carolina | $500 | $55 |
| South Dakota | $600 | $12 + county reg. |
| Tennessee | $1,094 + local | $40.50 |
| Texas | $937.50 | $92 |
| Utah | $727.50 + local | $163.50 |
| Vermont | $900 | $133 |
| Virginia | $622.50 | $45.75 |
| Washington | $1,050 + local | $236.25 |
| West Virginia | $900 | $66.50 |
| Wisconsin | $750 + local | $311.50 |
| Wyoming | $600 + local | $237 |
Estimates from each state's calculator on this site (no trade-in, gas car, 2022 model year, taxed on the price paid). Check your state's page for book-value rules and family or gift exemptions.
Steps to pay tax on a private car purchase
- Get a signed title and a bill of sale showing the price and date.
- Check the tax and fees with your state's calculator.
- Title and register the car at your DMV or county office before the deadline, and pay the tax there.
Frequently asked questions
Do you pay sales tax when you buy a car from a private seller?
In most states, yes. The buyer pays it to the DMV or tax office when titling the car, not to the seller. Our calculators show no tax on a private used-car sale in Arizona, Hawaii and Nevada, where dealer sales are taxed.
Who pays sales tax in a private car sale, the buyer or the seller?
The buyer. The seller collects nothing; the buyer pays the tax when registering the car in their name.
Can I put a lower price on the bill of sale to pay less tax?
No. Many states tax private sales on a book value or presumptive value instead of the stated price, and understating the price can bring back the tax plus penalties.
Does a trade-in lower tax on a private sale?
Usually not. Trade-in credits apply when a dealer takes your old car as part of the purchase, so they rarely apply between two private parties.