The taxable selling price is the total of the following:
- The vehicle cost
- The accessories added and the labor to install them. The document preparation fee ($70 Max)
The smog inspection fee ($50 Max)
This total is then used and multiplied by the applicable tax rate for the buyer’s county of residence. For example:
- 1000 + 70 + 50 = 1095 x .0875 = $96.00 tax due
- price + docs + smog = total x Alameda county sales tax rate = sales tax due
