[Who dat?]

The car tax is determined as two percent of the last purchase price of the automobile times an 11-year depreciation schedule. It is important to note that every time the car changes ownership, the depreciation schedule starts over, based on the price paid for the car.

I wonder how they deal with a scenario in which I give you money to buy me a car then you sell it to me for $200. Well, it’s probably a stretch in that case, but I can easily see some old lady buying a Lincoln and “selling” it to her son for a token amount. I’d bet money they have something in place to deal that sort of thing. They’re not going to sit around while you’re paying $4 to register a current model year Lincoln. Or maybe they didn’t consider it.

[ClintonBeGone]

I wonder how they deal with a scenario in which I give you money to buy me a car then you sell it to me for $200.

Probably the same way they would deal with that scenario when they levy the sales tax. What that is I dont know, but surely we're not the first two people who have had this discussion.