I believe that you are asking about the tax event of the sale of the vehicle which you had previously won.
Hopefully, you received a 1099-Misc box 3 which stated the taxable value of the vehicle in the year that you won the vehicle. Then you paid taxes on that income in that year.
If the 1099-Misc box 3 listed an amount of $30,000 and you sold it for $30,000, there is no gain or loss.
If you had gain, it would be reported on Schedule D. If you have a loss, it may not be deductible. It sounds like this may be a personal loss and not be deductible. See IRS Publication 544 page 34 and below.
Personal-use property Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Loss from the sale or exchange of property held for personal use is not deductible.
There are many variables here. We do not know the length of time that you owned the vehicle. Was the vehicle depreciated? We do not know whether this was a personal asset, a business asset or something else. We do not know whether you reported the prize or what value was placed upon the vehicle.
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