Small biz Used car dealership. Do I include registration fees I collected from customers and paid to department of licensing in my gross sales?

You can either include these fees in your gross sales, and then as an expense deduction, netting you zero, or you can choose not to include them in either place, which also nets you zero.  Really, whatever works best for you and your bookkeeping system, as long as you're consistent. 

Thanks for your help!