Taxable and Non-Taxable Bill of Sale Items

Vehicle Bill of Sale – Taxable items to include in the purchase price for calculating sales tax:

• Extended Service Contracts
• Extended Warranty
• Dealer Processing Charge – (dealer prep)
• Freight Charge
• Lojack – theft recovery system
• Rust preventative or Undercoat
• Paint Sealant
• Splash Guards
• Moon Roof
• Wheel locks

Vehicle Bill of Sale – Non-Taxable items that should not be included in the purchase price for calculating sales tax:

• Title fee
• License fee
• Registration fee
• Filing fee
• Lien Filing fee
• Temporary Tag Fee
• Document Prep Fee
• Credit, Life and Disability
• Balance owed on trade-in vehicle
• GAP Insurance