@Mike9241
in the three states in which I have lived, when you buy a vehicle in a private party sale, and go to the DMV to register it, you have to present a bill of sale, showing the purchase price, and they charge you sales or use tax. In most cases, you also have to pay the use tax if you receive the vehicle as a gift, unless you receive it from a close relative, such as a parent or a child. There may, of course, also be a registration fee that is not considered part of the deductible sales tax.
