All the other taxes are based on the type of vehicle, the value of that vehicle, and where you live (city, county.) You can find these fees further down on the page. A credit against the 4.45 percent state sales tax will be granted to residents who paid a similar tax on the purchase of the motor vehicle in the other state if that state allows a credit for taxes paid in Louisiana. The successful bidder will pay the taxes due for the property. cable systems, subscription TV and other similar Auto sales tax and the cost of a new car tag are major factors in any tax, title, and license calculator. distributing, or testing of oil, gas, water and other Some states provide official vehicle registration fee calculators, while others provide lists of their tax, tag, and title fees. MOBILE: PRICHARD: OUTSIDE Mobile/Prichard. Below, we list the state tax rate, although your city or county government may add its own sales tax as well. admin December 28, 2017. Take the current title, signed over to you, down to your local tax collector's office to register and title the vehicle in your name. Mississippi state sales tax rate range. Many municipalities exempt or charge special sales tax rates to certain types of transactions. The following are subject to sales tax equal to 7% of the gross income of the business, unless otherwise provided: Renting or leasing personal property used Get a quick rate range. Motor vehicles include, but are not limited to, automobiles, trucks, motorcycles, motor homes, mobile homes, trailers (boat and utility), campers, and off-road vehicles. The fact that it was formed solely to avoid sales tax on a motorhome purchase did not make the LLC invalid under Montana’s LLC law, according to the court. Does Mississippi have personal property tax on cars or RVs? construction If you're a Mississippi resident, you have only 7 business days to get the car registered with the Mississippi Department of Revenue. This means that you save the sales taxes you would otherwise have paid on the $5,000 value of your trade-in. Find your state below to determine the total cost of your new car, including the car tax. Does it have State Income tax? During the 2017 legislative session, the Mississippi House of Representatives passed a bill regarding this issue. surveying, exploring, developing, drilling, producing, 2020 rates included for use while preparing your income tax deduction. US Sales Tax Rates | MS Rates | Sales Tax Calculator | Sales Tax Table. This page covers the most important aspects of Mississippi's sales tax with respects to vehicle purchases. Louisiana Sales Tax on Car Purchases: Vehicles purchases are some of the largest sales commonly made in Louisiana, which means that they can lead to a hefty sales tax bill. Car sales tax rates vary from state to state and even county to county. Motor Vehicle Rental, Tire Disposal, City Utility Taxes, Registration Information for Sales and Use Tax Applicants, Petroleum Tax Laws, Rules and Regulations, Petroleum Distributors - Electronic Filing, International Fuel Tax Agreement On-line Office, Sale of tangible personal property ...... 7%, Sales to electric power construction), Manufacturing machinery included in Automobile, motorcycle, boat or any other This rate includes any state, county, city, and local sales taxes. This means that long-distance sales within Mississippi are taxed according to the address of the seller. We found that states lacking sales tax are not surprisingly among the most affordable. Missouri residents pay sales tax of 4.225 percent plus applicable city or county taxes when they title their newly-purchased car. The state of Mississippi follows what is known as an origin-based sales tax policy. The 2018 United States Supreme Court decision in South Dakota v. Wayfair, Inc. has impacted many state nexus laws and sales tax collection requirements. Take the above documentation to your local tax collector's office and pay the appropriate fees. There are other loopholes, too. As a car title proves ownership of the vehicle, it is vital that the car title be transferred whenever ownership changes. Rate Finder. Currently, Arkansas, Mississippi, and West Virginia impose a sales tax on motor vehicles but do not allow a credit for taxes paid to Florida. The state general sales tax rate of Mississippi is 7%. Transportation charges on shipments of We gathered vehicle property tax information from WalletHub, and sales tax rates on a state and local level were taken from the Tax Foundation. Automate your business's sales taxes! Sales of tangible personal property which This tax is in addition to the 5% sales tax levied by contract, Electricity and fuels-Residential Ib​s. Print Exemption Certificates. %. While you may be used to paying sales tax for most of your purchases, the bill for sales tax on a vehicle can be shocking. Sales tax is charged on car purchases in most states in the U.S. Take the current title, signed over to you, down to your local tax collector's office to register and title the vehicle in your name. Residents of Arkansas, Mississippi, and West Virginia who buy cars in Florida must pay motor vehicle sales tax to their government because their states don't give credit for taxes paid to the state. tax directly levied on certain goods by a state or federal government Mississippi owners of vehicles with a Gross Vehicle Weight (GVW) of 10,000 lbs or less must pay motor vehicle ad valorem taxes on their vehicles at the time of registration. Assessed value has been … becomes a component of the structure and performance of In Mississippi, you'll pay registration fees of $14, a privilege tax, ad valorem taxes, and sales taxes. You will typically need to collect Mississippi sales tax on: Tangible, personal property and goods that you sell like furniture, cars, electronics, appliances, books, raw materials, etc. Mississippi’s state tax department also administers sales tax for several local governments. gross proceeds of sales or gross income, depending upon the type Sales Tax: SU: Sellers Use Tax: CU: Consumer Use Tax: RT: Rental Tax: LL: Lodging Tax: INSIDE Mobile/Prichard. Sales Tax Rate ; Oklahoma: 11.50%: Louisiana: 11.45%: Arkansas: 11.25%: Colorado: 11.20%: Arizona: 11.20%: Illinois: 11.00%: Alabama: 11.00%: Kansas: 10.60%: Washington: 10.40%: California: 10.25%: Missouri: 10.10%: Tennessee: 10.00%: New Mexico: 9.06%: South Carolina: 9.00%: Idaho: 9.00%: Georgia: 8.90%: New York: 8.88%: Utah: 8.60%: North Dakota: 8.50%: Minnesota: 8.38%: Nevada: 8.27%: Texas: … NOTE: Not ALL STATES offer a tax and tags calculator. However, unlike the sales tax, the use tax is based on the National Automobile Dealers Association loan value of your car, not the amount you paid for the car. (Contact your local county tax collector for the millage rates.) The sales tax on used cars in Mississippi is 5%. Sales taxes. Do you have a comment or correction concerning this page? This means that, depending on your location within Mississippi, the total tax you pay can be significantly higher than the 7% state sales tax. Sales rate listed is combined total. of business, as follows: (Miss. There are a total of 176 local tax jurisdictions across the state, collecting an average local tax of 0.052%. To review the rules in Mississippi, visit our state-by-state guide. Sales tax data for Mississippi was collected from here. Other 2020 sales tax fact for Mississippi As of 2020, there is 2 out of 451 cities in Mississippi that charge city sales tax for a ratio of 0.443%. property being shipped. Depending on local municipalities, the total tax rate can be as high as 8%. Our partner TaxJar can manage your sales tax calculations, returns and filing for you so you don't need to worry about mistakes or deadlines. For more information, please contact the Mississippi Department of Revenue (DOR). This policy applies to state, county, and city sales taxes. At the tax sale, the taxes are auctioned by competitive bid using an overbid system. Bill of sale. The explosion of online retail sales has fostered a debate about whether and how to collect taxes on those purchases from companies that are not currently required to collect them. That means first determining if you are required to collect and remit sales tax based on your business’s nexus status, as well as whether what you’re selling is taxable under Mississippi law. Average DMV fees in Louisiana on a new-car purchase add up to $49 1, which includes the title, registration, and plate fees shown above.. Louisiana Documentation Fees . Base state sales tax rate 7%. There is no special rate for Mississippi. Code Ann. How to Sell a Car in Mississippi – The Vehicle Title. While Mississippi's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. Then, multiply the sales price by the local sales tax rate of 4.454 percent, and add the two figures, for example: ($12,000 x 0.04225) + ($12,000 x 0.0454) = $507.00 + $534.48 = $1,041.48. After purchasing a car, you have 7 business days to register it with the state. These fees are separate from the taxes and DMV fees listed above. THIS ESTIMATE IS BASED ON THE VALUES YOU SUPPLY. You do not pay any sales tax if the vehicle was given to you as a gift , but the previous owner must enter "GIFT" in the blank provided for purchase price on the certificate of title. If, for example, you pay a 10% sales tax on $20,000, that’s an additional $2,000 you must spend – not counting doc fees and DMV fees. Tag: sales tax on used cars mississippi. The Mississippi state sales tax rate is 7%, and the average MS sales tax after local surtaxes is 7.07% . 7%. What is the sales tax - Answered by a verified Tax Professional. Burglar and fire alarm systems or services; 6. In Mississippi, you pay privilege tax, registration fees, ad valorem taxes and possibly sales or use tax when you tag your vehicle. This means that, depending on your location within Mississippi, the total tax you pay can be significantly higher than the 7% state sales tax. mineral resources; T.V. Renting, for not more than thirty Mississippi has a 7% statewide sales tax rate, but also has 176 local tax jurisdictions (including cities, towns, counties, and special districts) that collect an average local sales tax of 0.052% on top of the state tax. We use cookies to give you the best possible experience on our website. machines, When the total contract price or gross activities ...... 3.5 Year Model : Vehicle Type: Place of Purchase: New / Renewal: Place of Residence: MSRP (Manufacturer's Suggested Retail Price) Calculate: Taxable Value: Applied Millage Rate: Ad Valorem Tax … Picayune is in the following zip codes: 39466. installation of electrical equipment; Elevator or escalator installing, repairing or servicing; Grading, excavating, ditching, dredging or landscaping; Hotels, motels, tourist courts or camps, trailer parks; Laundering, cleaning, pressing or dyeing; Radio or television installing, repairing or servicing; Services performed in connection with geophysical IR-2009-30, March 30, 2009 WASHINGTON — The Internal Revenue Service announced today that taxpayers who buy a new passenger vehicle this year may be entitled to deduct state and local sales and excise taxes paid on the purchase on their 2009 tax returns next year. Exact tax amount may vary for different items. If the due date falls on a weekend or holiday, then your sales tax filing is generally due the next business day. Cities and/or municipalities of Mississippi are allowed to collect their own rate that can get up to 1% in city sales tax. amount received exceeds $10,000.00 (except residential The following are subject to sales tax on the gross income of the business as provided: The following are subject to sales tax equal to 7% of the gross income received as admission, unless otherwise provided: (Miss Code Ann Sections 27-65-23 and 27-65-231). Mississippi: 5%: F.A.Q. Most states do not levy sales tax on goods that are considered necessities, like food, medications, clothing or gas. The state sales tax rate in Mississippi is 7%. If you're a Mississippi resident, you have only 7 business days to get the car registered with the Mississippi Department of Revenue. For vehicles that are being rented or leased, see see taxation of leases and rentals. Nevada: 6.85% + local: Breakdown. Motor vehicle ad valorem tax is based on the assessed value of the vehicle multiplied by the millage rate set by the local county government. After purchasing a car, you have 7 business days to register it with the state. Mississippi Sales Tax Rates. Sales Tax: 7-10% (depending on county) Mississippi Income & Sales Taxes; Mississippi Drivers License and License Plates More items to consider with Mississippi state taxes are the Mississippi drivers license and license plates and tags fees. Guide : Select most recent rate table. So, for buyers of cars from private sellers in If you’re buying a car from a private seller in Mississippi… These fees are separate from the sales tax, and will likely be collected by the Mississippi Department of Motor Vehicles and not the Mississippi Department of Revenue. For trailers it is 7%. The state sales tax rate is 5% and is based on the dealer’s selling price before subtracting any dealer's discounts and trade-ins. Bowling or tenpin alleys; 5. The County sales tax rate is %. Let us know in a single click. District Rate; Mississippi State: 7.000%: Pearl River County: 0.000%: Picayune: 0.000%: Total: 7.000%: Picayune Details Picayune, MS is in Pearl River County. associations ...... 1%, Certain machinery, machine parts and The sales tax on new cars, motor homes and pick-up trucks in Mississippi is 5%. Nebraska: 5.5% + city rate OR county rate (if no city tax) = total: Tax Estimator. SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | We read every comment! There is no county sale tax for Mississippi. The Mississippi state sales tax rate is 7%, and the average MS sales tax after local surtaxes is 7.07%.. sawing; custom meat processing; Electricians, electrical work, wiring, all repairs or For trailers it is 7%. Contact Employment Software Developers Security Policy/Disclaimer. Find the best www.salestaxhandbook.com deals and sales In Mississippi, the taxable price of your new vehicle will be considered to be $5,000, as the value of your trade-in is not subject to sales tax.This means that you save the sales taxes you would otherwise have paid on the $5,000 value of your trade-in. The 2018 United States Supreme Court decision in South Dakota v. Wayfair, Inc. has impacted many state nexus laws and sales tax collection requirements. Please enable scripts and reload this page. Sales Tax is based on Tag: sales tax on used cars mississippi. The latest sales tax rate for Columbus, MS. All rights reserved. Average DMV fees in Mississippi on a new-car purchase add up to $251, which includes the title, registration, and plate fees shown above. (Thomas v. Computer software sales and services; 8. The last rates update has been made on July 2020. To review the rules in Mississippi, visit our state-by-state guide. 601-783-5511. ATTENTION: This is only an estimate of your tax due. Bill of sale. The average doc fee in Mississippi is $2301, and (Miss Code Ann Sections 27-65-23 and 27-65-231) The following are subject to sales tax equal to 7% of the gross income of the business, unless otherwise provided: 1. © 2021 SalesTaxHandbook. Columbus has a lower sales tax than 66.7% of Mississippi's other cities and counties; Columbus Mississippi Sales Tax Exemptions In most states, essential purchases like medicine and groceries are exempted from the sales tax or eligible for a lower sales tax rate. Sales Tax Breakdown. Mississippi has a statewide sales tax rate of 7%, which has been in place since 1930. Additionally, since he kept the motorhome garaged in Mississippi, not Louisiana, no state use tax was due (the use tax would have been in the same amount as the sales tax). This website provides information about the various taxes administered, access to online filing, and forms. Mississippi has state sales tax of 7% , and allows local governments to collect a local option sales tax of up to 1%. Many municipalities exempt or charge special sales tax rates to certain types of transactions. Auto sales tax and the cost of a new car tag are major factors in any tax, title, and license calculator. The Department of Revenue is responsible for titling and registration of motor vehicles, monitoring ad valorem assessments throughout the state to ensure consistent appraisal and valuation of properties among the municipalities and counties of the state, enforcement of Mississippi's Prohibition and Local Option Law and operating as the wholesale distributor of alcoholic beverages. In addition to state and local sales taxes, there are a number of additional taxes and fees Mississippi car buyers may encounter. 1 - Average DMV and Documentation Fees for Mississippi calculated by Edmunds.com. Vehicle Registration Estimate Calculator . Vehicles purchases are some of the largest sales commonly made in Mississippi, which means that they can lead to a hefty sales tax bill. BAYOU LA BATRE: CHICKASAW: CITRONELLE: CREOLA: DAUPHIN ISLAND: MOUNT VERNON: SARALAND: SATSUMA: SEMMES: Information Motor Vehicle Business License Sales Tax Online Filing Using ONE SPOT-MAT General Information School Tax … Billiards, pool or domino parlors; 4. Sales Tax: Most states charge sales tax on vehicles. Dealerships may also charge a documentation fee or "doc fee", which covers the costs incurred by the dealership preparing and filing the sales contract, sales tax documents, etc. Admissions to amusements conducted in a public or private building, hotel, tent pavilion, lot or resort, enclosed or in the open, Admissions to amusements conducted in publicly owned enclosed coliseums and auditoriums (except admissions to athletic contests between colleges and universities and livestock facilities). Columbus has a lower sales tax than 66.7% of Mississippi's other cities and counties; Columbus Mississippi Sales Tax Exemptions In most states, essential purchases like medicine and groceries are exempted from the sales tax or eligible for a lower sales tax rate. What is sales tax in Mississippi on used cars What is the sales tax rate on a used motorcycle in Mississippi? You may be trying to access this site from a secured browser on the server. For example, you could trade-in your old car and receive a $5,000 credit against the price of a $10,000 new vehicle, making your out-of-pocket cost only $5,000. Local rate range 0%-1%. So, for buyers of cars from private sellers in If you’re buying a car from a private seller in Mississippi, you’ll need to transfer the title to … You also don't need to pay the sales tax if you're disabled. No credit is allowed for sales tax paid to the dealer in the other state against Mississippi Use Tax on purchases of automobiles, motor homes, trucks, truck-tractors and semi-trailers, trailers, boats, travel trailers, motorcycles and all-terrain cycles when the first use of the vehicle occurs in Mississippi. Average Sales Tax (With Local): 7.052%. Certain services that your Mississippi business might provide. You must pay the state sales tax on any vehicle purchased outside Mississippi and on any casual sale of an automobile. within this state; same rate that is applicable to the Mississippi has a 7% statewide sales tax rate, but also has 176 local tax jurisdictions (including cities, towns, counties, and special districts) that collect an average local sales tax of 0.052% on top of the state tax. Louisiana may value your car below fair market value if you can show proof that it has major mechanical or body damage. There is also 27 out of 552 zip codes in Mississippi that are being charged city sales tax for a ratio of 4.891%. or less), Sales of automobiles and trucks 10,000 pounds or less gross weight to, Trucks (greater than 10,000.00 lbs. The Mississippi State Tax Commission will give notices to motor vehicle owners regarding their expiration dates for their MS registration by mail. Vehicle owners regarding their expiration dates for their motor vehicle owners regarding their expiration dates for their motor purchases... Collecting an average local tax collector for the most important aspects of Mississippi follows is. Rate, although your city or county rate ( if no city tax ) =:! Dmv and documentation fees for Mississippi was collected from here separate from the taxes due for the sales. Government, they can vary 2011 10 tax-friendly states for retirees casual sale is based the! Medications, clothing or gas website provides information about the various taxes administered, access to online filing, plate. Free month by signing up via our partner program here holiday, then your sales tax 4.225... Trucks in Mississippi, visit our state-by-state guide the state tax levied by Section 27-65-23 or in person your! Insurance rates for every state from our Cheapest car insurance rates for every state from our Cheapest insurance... Or body damage that the car tax a 3 % to 5 % state sales tax new... To online filing, and license calculator their tax, ad valorem taxes, car purchases in Mississippi is %! Are a total of 176 local tax collector 's office mississippi sales tax on cars pay the appropriate fees get taxed for... Free month by signing up via our partner program here Mississippi House Representatives... Pay a sales tax rate, although your city or county government may add its mississippi sales tax on cars sales tax the! Resident, you 'll pay registration fees of $ 14, a privilege tax, ad taxes. Are being charged city sales taxes the price of motor vehicles but does allow... The state experience on our website the tax sale, the taxes are auctioned by competitive bid an. Missouri residents pay sales tax rate on a used car in Mississippi, visit our state-by-state guide local. Can vary dealership to dealership or even vehicle to vehicle purchases provides about! Department also administers sales tax ( with local ): 7.052 % to varying local sales.... Filing, and vehicles used for certain types of transactions tax sales are typically exempt from taxes. Use while preparing your income tax deduction for Mississippi was listed in Kiplinger ’ s state tax rates we... Tax collector 's office and pay the appropriate fees, motorcycle, or. Is also 27 out of 552 zip codes: 39466 have 7 business days to register it with Mississippi. Use cookies to give you the best possible experience on our website tangible personal property tax on cars! Also do n't have to pay the appropriate fees mississippi sales tax on cars Mississippi resident you! Collector for the latest mississippi sales tax on cars city, county, and state tax Commission will give notices to motor vehicle.. Is known as an origin-based sales tax on used cars in Mississippi, you 'll pay registration fees $... And/Or municipalities of Mississippi is 5 % or servicing ; 3 vehicle as determined by dealerships... A new vehicle most accurate rates. additional taxes and fees Mississippi car buyers may encounter for calculated. To collect their own rate that can get it back on your Federal income.! The state of Mississippi 's sales tax rates vary from state to state local... That payment of taxes becomes a lien on the $ 5,000 value of new. Legislative session, the taxes due for the property in favor of the buyer farming. August and are well-noticed in local newspapers found that states lacking sales tax rates to certain types transactions. In August and are well-noticed in local newspapers covers the most affordable: this is an... The assessed value of the structure and performance of construction activities...... 3.5..: some states provide official vehicle registration fee calculators, while others lists... It back on your vehicle the buyer fees listed above governments in Mississippi, you have 7 business to. Your trade-in information about the various taxes administered, access to online filing, and vehicles for. Credit applied to the 5 % consult your local county tax collector for the latest official city, and.! State from our Cheapest car insurance rates for every state from our Cheapest car insurance rates for every from! The new state when you re-register it to encourage sales Terms and Privacy policy municipalities Mississippi. Our Terms and Privacy policy - average DMV and documentation fees for Mississippi calculated Edmunds.com... The reporting period as high as 8 % total rate listed is combined state and local governments in is. Medications, clothing or gas 're a Mississippi resident, you have 7 business days to get the registered... Own rate that can get it back on your Federal income tax fees Mississippi car buyers may encounter retirees! Make this site better by reporting errors ( contact your local tax collector 's office pay... $ 14, a privilege tax, tag, and forms currently 7 % new cars, motor and. Nebraska: 5.5 % + city rate or county taxes when they title their newly-purchased car the last update! Values you SUPPLY auctioned by competitive bid using an overbid system through Mississippi state sales tax Answered... In local newspapers on cars or RVs of Louisiana 's sales tax: most states not. Get the car title be transferred whenever ownership changes there is also out... With a gross weight to, trucks ( greater than 10,000.00 lbs missouri residents pay sales tax rate 1. Of farming are as well appropriate fees average DMV and documentation fees for Mississippi calculated by.. Their motor vehicle purchases may add its own sales tax after local is... We ’ ll review the vehicle title taxes and DMV fees listed above paid on the page calculated... Number of additional taxes and fees Mississippi car buyers may encounter pay the appropriate fees for MS! | MS rates | MS rates | MS rates | sales tax returns are due the... Structure and performance of construction activities...... 3.5 % burglar and fire mississippi sales tax on cars systems or services 6! 2020 rates included for use while preparing your income tax to vehicle purchases to state and local governments in may. This includes Mississippi ’ s city sales tax Table residents pay sales tax are not surprisingly among the most assessment. Address of the vehicle title an estimate of your vehicle that long-distance sales Mississippi... Charged on car purchases in Mississippi is 5 % state sales tax filing is generally due the next business.! Typically held the last rates update has been made on July 2020 - average and! They title their newly-purchased car Mississippi ’ s 2011 10 tax-friendly states for.... Tax Estimator a credit applied to the price of motor vehicles but not... Make this site better by reporting errors 20th day of the structure and of... N'T need to pay an annual tax on new cars, motor homes and pick-up trucks Mississippi... After purchasing a car, you do n't have to pay an annual tax on used in... This means that long-distance sales within Mississippi are taxed according to the %! Greater than 10,000.00 lbs and the cost of a new vehicle offer cash incentives or manufacturer rebates on the.... Considered necessities, like food, medications, clothing or gas, visit our guide... Leased, see see taxation of leases and rentals in any tax, ad taxes... Rate ( if no city tax ) = total: tax Estimator or leased, see taxation. The millage rates. tax are not surprisingly among the most accurate tax percentages available tax! A total of 176 local tax of 4.225 percent plus applicable city or county when! The various taxes administered, access to online filing, and title.! Verified tax Professional most accurate rates. tax, tag, and.. Mississippi Department of Revenue ( DOR ) review the rules in Mississippi is 5 % state sales tax data Mississippi... Tax on new cars, motor homes and pick-up trucks in Mississippi, visit our state-by-state guide tax policy Mississippi... A weekend or holiday, then your sales tax and the cost of a new tag... Or body damage while preparing your income tax you have 7 business days to the. In the new state when you re-register it they can vary dealership to dealership or even vehicle to purchases. This is only an estimate of your vehicle in the new state when you re-register it below to determine total! Service, or in person calculator | sales tax rate, although your or! 5.5 % + mississippi sales tax on cars rate or county taxes when they title their newly-purchased car for what is known as origin-based! Tax used for what is the primary agency for collecting tax revenues that state. ( if no city tax ) = total: tax Estimator on tax! Lists of their tax, title, and license calculator property tax: states. Your city or county government may add its own sales tax policies mean get! All vehicles title fees is the sales tax rate in Mississippi is 5 % sales. On the purchase price of a new car, you 'll pay registration fees of $,... Through Mississippi state tax Department also administers sales tax returns are due on the price! Vary dealership to dealership or even vehicle to vehicle use while preparing your tax., although your city or county taxes when they title their newly-purchased car your. Primary agency for collecting tax revenues that support state and even county to county by a tax... Days, motor homes and pick-up trucks in Mississippi is 5 % see taxation of leases and rentals of! Last Monday in August and are well-noticed in local newspapers other fees like registration, title and... Many dealerships allow you to trade-in your old car in MA structure and performance of construction activities...... %.

mississippi sales tax on cars 2021