No, if you have chosen to use the standard mileage rate. And No, if you are using actual expenses with the business use percentage of lease payments. Sales tax is considered part of the purchase of the car lease or car ownership.
If you choose to use the standard mileage rate, you can use the business percentage of any personal property taxes that were paid.
For leased vehicles you can use the standard mileage rate if you choose, but it must be used for the life of the vehicle AND the selection must be in the first year.
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