When you pay your annual registration on your vehicle you may be able to include a portion on your personal tax return if you Itemize. If it's a business vehicle it would be included in the vehicle expenses related to the business.
On the IRS website related to Itemized deductions it says "enter on line 5c the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis.
Example: You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value." https://www.irs.gov/instructions/i1040sca
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