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Georgia's new "Title Ad Valorem Tax" for vehicles

I live in Georgia and I bought a car this April (2012), paid sales tax at the time. From GA's official website I learned that beginning 1/1/2013 the new, one-time "title ad valorem tax" will replace both sales tax and annual ad valorem tax for all the vehicles purchased; and people who bought vehicles between 1/1/2012 to 2/28/2013------that is me---- will have the choice of paying the new title tax or following the old rule. The problem is I already paid the sales tax, and if I choose to pay the new title tax, will it be like "double-paying"? And if I choose the old annual ad valorm tax, do I have to pay that this year? (My birthtday is in May)  or  I start to pay in the following year? Thank everyone who is reading my question!
    If you fall into the new Georgia TAVT (Title Ad Valorem Tax) by either "opting in" or purchasing a vehicle after 1 Mar 2013, that tax is NOT deductible from your income as an ad valorem tax. The TAVT is a one-time value based tax assessment and therefore not allowed as an itemized deduction. Deductible ad valorem taxes must be assessed annually.

      I believe that it is deductible as a sales tax because it has all the characteristics of a sales tax, despite the name.  Here is my response to a similar question:

      It would not be deductible as a personal property tax, as it is not an annual tax. 

      The Georgia DOR describes it as follows:  Vehicles purchased on or after March 1, 2013 and titled in this state will be exempt from sales and use tax and the annual ad valorem tax. Instead, these vehicles will be subject to a new, one-time title ad valorem tax that is based on the value of the vehicle.
      As it's a new tax, it's difficult to say how the IRS would treat it.  However, based on the description it appears to have all the characteristics of a sales tax and I would deduct it as such.  As a sales tax, however, all of your state sales taxes must exceed your state income tax to be deductible.

      Also note that the fact that the rate does not equal the general sales tax rate doesn't matter, as vehicles are one of the items that can be assessed at a different rate.


        I also bought a new car in November in Georgia. Go to Google and enter Georgia Ad Valorem Tax Calculator. When you enter your car's Manf number, it knows exactly what car you bought. After putting in a few more items, it will tell you if you owe anything when you renew your tag in order to never pay future ad valorem or if you wish to continue paying. It's a neat calculator and works even if you don't have a Manf number.