[Don]

When evaluating and comparing non-business taxes in all the states, need to include all the taxes within a state, not just a specific tax. Inclusive of sales, income, estate, personal property such as autos and boats , city/town, district, county, state, low income tax credit, fire/school district, gas/diesel, land/real estate sales/transfers, etc. As an example, CT does not have a county tax. The per capita tax in CT is strongly influenced by the higher salaries of some residents in Fairfield county, those adjacent to New York City. In PA, as a hobbyist, not a business, need to have a Tax Number to secure a flea market space, charge the sales tax for old parts, books, etc., file a tax return and send the tax funds to the state, i.e. AACA Fall Hershey Meet.

CT personal property tax applies to autos and is administered individually by each of the 169 towns for their own revenue, based upon their mill rate, not to be confused with a state Sales Tax. All the Town Tax Assessors use the identical manual in determining value. There is a Bill in the CT General Assembly, status unknown, which will tax all autos at the same state wide mill rate, some will pay more and some will pay less, tax receipt revenue still going back to the 169 towns.

Over the years have sold a multitude of autos in CT. Never had a problem, turned in the registration plates to the DMV, received a receipt, then gave or sent the receipt, i.e." proof ", that the vehicle was no longer registered, to the Town Tax Collector which immediately removed the vehicle from the personal property listing. The DMV also sends to the Towns' Tax Collector a listing of vehicles that are no longer registered, triggered by the timely turning in of the registration plates to the DMV. The DMV also accepts registration plates by mail, then notifying the Town Tax Collector.