The purchaser of the vehicle pays registration and licensing fees. The fees vary based on the type of vehicle being registered (car, truck, tractor, boat, etc).
Sales tax is paid when a vehicle is purchased either from a dealership or a private party. The tax rate used is the same as the rate at the address where the vehicle is registered, unless purchased from a dealer. If purchased from a dealer the tax rate is based on the dealer address. You may visit the Department of Revenue if you have questions regarding the tax rate.
Cash, checks, money orders or credit/debit cards are accepted for payment of licensing fees and taxes.