In VA when you buy a used car, the buyer pays the sales tax at the time of registration directly to the state, not the seller at the time of sale. It's also a lower rate than say, Taco Bell food. Hmmm,. Hank not following the logic, how unusual... mike >------------------------------ Hey JR Just one question DO YOU PAY SALES TAX ON A USED CAR? <snip> Hank