The purchase of a car for personal transportation is not deductible. The sales tax you paid on the car purchase can be added to the amount of sales tax from the IRS tables as a "major purchase" in the itemized deductions if you elect to use the sales tax rather than the state income tax deduction. And if the license and registration fee for the car are based on the value of the car, you can include that as an itemized deduction for personal property taxes.
