If you purchase a used car from a new or used car dealership, they will usually collect any applicable sales taxes from you when they sell the car. You can check this on the bill of sale. They may also look after plating the car, for a small fee or for free. If you buy the car from a seller that does not charge you the applicable sales tax(es), you will be required to pay the tax(es) when you register the vehicle in your name. If your jurisdiction requires a safety or emissions test, you will also have to provide the paperwork for those at the time of registration. The sales tax may be calculated based on the price you actually paid for the vehicle or industry-standard pricing for the specific vehicle model and year may be used as a baseline. This is done to prevent people submitting a sales receipt for a much lower sale price than was actually paid. Sometimes a seller will offer a receipt with a lower price on it than you paid and sometimes two receipts will be issued, which, when added together, equal the price of the car. Licensing agencies check for inconsistencies, such as a receipt for a two-year old car that shows it sold for $5,000, when it cost $25,000 new. They may also review the sale later and require you to prove that you actually paid the price on the sales receipt. If you cannot, you will be charged any outstanding tax(es).