No, it is not deductible For vehicles purchased in (or transferred
to) Georgia in 2012 and after, there is a title
tax. It is assessed at the time of purchase on a one time basis.
According to the IRS "Deductible personal property taxes are those based
only on the
value of personal property such as a boat or car. The tax must be
charged to you on a yearly basis, even if it's collected more than
once a year or less than once a year."
Therefore, it is not deductible as a state or local property tax.
If a vehicle is used for business, the
title tax should be added to the cost basis like a sales tax.
For vehicles purchased in (or transferred to) Georgia prior to 2012 there is still
an ad valorem tax assessed annually and based on the value of the
vehicle. This ad valorem tax is deductible each year.