Tax Analysts publications contain news, analysis, and commentary on motor vehicle taxation including tax treatment of motor vehicle sales, motor fuel taxes, proposed vehicle mileage taxes and their related pilot programs, motor vehicle fees, tax treatment of vehicles used in interstate commerce such as tractor-trailers, tax exemptions for hybrid and electric vehicles, tax treatment of commercial vehicles and those used by nonprofit organizations.

Guidance is provided on sales tax treatment of vehicles sold to non-Florida residents at "Florida DOR Updates Guidance on Sales Tax Rates for Motor Vehicles Sold to Nonresidents." A state court opinion holding that the state's flat fee assessment against motor carriers is unconstitutional is found in "South Carolina ALJ Dismisses Cinema Corporation’s Box Office Fee Petition." A state's proposed amendments to its regulations implementing the International Fuel Tax Agreement are found in Owner Operator Independent Drivers Association v. New York State Department of Taxation and Finance. Proposed amendments to a state's rules for its car-sharing vehicle tax surcharge are found in "Hawaii Tax Department Proposes Amendments to Rules on Car-Sharing Vehicle Surcharge Tax," and comments from members of Congress on long-term federal highway financing are found in "House, Senate Conferees Announce Long-Term Highway Bill." An explanation of Nebraska's sales and use tax treatment of a guaranteed asset protection waiver contract that is included in the sales price of a motor vehicle can be found in "Nebraska DOR Explains Sales Tax Treatment of Guaranteed Asset Protection Waiver Contracts in Motor Vehicle Purchases."

Recurring issues and controversies in this area include increasing the fuel tax to pay for infrastructure repairs and construction, exploring alternative funding options such as the vehicle miles tax, taxing interstate commerce through taxes borne by tractor trailers and other transportation providers, federal highway trust fund shortfalls, taxation related to rental cars, and other transportation funding-related issues.

Tax Analysts consistently and promptly publishes all relevant developments regarding motor vehicle sales taxation and transportation tax issues.