Is the License Fee the same as the Tax paid when purchasing a vehicle?

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No, a licensing fee is a money paid for a right or ability to use a property or asset. A sales tax is a consumption tax imposed by the government on the sale of goods and services.

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Nope - they're not the same. License fees are not deductible. You might be thinking of personal property taxes which I know Indiana has. Those types of taxes are based on the value so they're not a fee - they're a tax.