1)No. These two items are not the same.
2)No. Tax returns are filed on a cash basis, meaning cash expenses paid are deductible and cash received may be taxable in 2019. Something paid for a future year is deductible only in the year paid.
If by license fee you are referring to sales tax, that value is compared to the combined total of state income tax, real estate tax and personal property tax. Only the greater amount is deductible. The registration fee charged annually is deductible annually as part of personal property tax if your state allows it. To find out if your state allows a vehicle registration renewal deduction, click the link: Is my car registration fee deductible? For more on sales tax, see Can I claim the sales tax deduction?
@vcc001
