I moved to Delaware and paid a one time title fee on auto of 4.25% on the value of the car, is this deductible

[KarenJ]

Unfortunately, a one time fee on the value of the car is not deductible.  Only the taxes assessed on an annual basis based on the value of the car.  I live in Georgia and Georgia in 2013 changed their annual ad valorem tax, known as the birthday tax, to a one-time tax based on the fair market value of the car.  So in Georgia, we now pay a large ad valorum tax when we purchase a car and are not able to deduct it on our taxes as it is not an annual tax.