Vehicle sales tax should be calculated based on a participant’s physical address. However, ACP participants are not required to disclose their physical address to dealers. Dealers should not collect sales tax from ACP participants. Instead, this is collected by County DMVs. Below are the established State Title and Registration Section guidelines for maintaining ACP participant address confidentiality during the sale, titling, and registering process of a vehicle.
ACP Participant's Responsibility
- Provide the dealer with ACP Authorization Card and physical county of residence. This is required so the dealer can forward the required documentation to the correct County DMV.
- Provide the dealer with contact information so the DMV can contact the ACP participant to title and register the vehicle.
- When contacted by the County DMV, provide your actual address. The DMV will need this to complete the titling and registration of the vehicle. The address will be used solely for calculating taxes and fees in the titling process.
- To complete the titling and registration of the vehicle, visit the DMV office with an ID, ACP Authorization Card, proof of insurance, proof of emissions testing (if required), and an old registration if plates from a previous vehicle are being transferred.
- Prepare to pay for the sale taxes in full when finishing the process at the DMV.
Dealer's Responsibility
- On all documentation, only use the address reflected on the buyer’s ACP Authorization Card.
- Do not collect sales tax; the County DMV will collect tax.
- Obtain the physical county of residency and contact information from ACP participant.
- Forward the dealer paperwork to the DMV of the buyer’s county of residence, noting the buyer’s ACP participation and contact information.
County DMV Responsibility
- Upon receiving the dealer documentation, contact the buyer to obtain their physical address. Use this address solely for calculating taxes and fees in the title work process. Immediately upon transaction completion, replace the physical address with the ACP address. No history of the physical address should remain.
- To complete titling and registration of the vehicle, the ACP participant will provide the County DMV with taxes and fees, their ID and ACP Authorization Card, proof of insurance, proof of emissions testing (if required), and an old registration if plates from a previous vehicle are being transferred.