The county wheel/surcharge ("COUNTY VEHICLE WHEEL TAX") is not deductible.
The only vehicle registration fees that are deductible are those based on the value of the vehicle.
The IN "County Wheel Tax" is based on the type and weight of a vehicle, not the value of the vehicle. See: INDIANA COUNTY VEHICLE EXCISE TAX AND
WHEEL TAXfor an example of how the tax is calculated.
