Do I owe sales tax on the purchase of a used car from a person who is not a dealer of used cars?

Yes. Sales of motor vehicles, made by persons not regularly engaged in business are subject to sales tax. The tax is collected by the County Tax Collector when the new owner of a vehicle titles and tags the vehicle. The sales tax due is determined by a predetermined value for that kind of car. The purchase price is not used to determine the value of the vehicle. ... more