FAQs - Sales & Use Tax: Motor Vehicles & Watercraft

Who is entitled to pay tax to the Clerks of Courts net of the allowable discount?

Dealers and sellers licensed with the Department of Taxation as a vendor selling motor vehicles, watercraft and/or outboard motors may pay the tax collected to the Clerks of Courts net of the allowable discount. The vendor must provide a valid vendor’s license number (01-XXXXXX through 89-XXXXXX or 99-XXXXXX) when they are obtaining the title for the purchaser.