git:20260723.567149d to git:20260922.09bd4b1

74 added, 169 removed. Audit A to A.

---

name: state-fee-lookup

- description: Use to look up sales tax rate, doc fee cap, title fee, registration fee, and trade-in credit eligibility for any of 50 US states + DC. Returns the fees in seconds rather than searching DMV websites. Triggers include "what's the doc fee in X", "NJ sales tax rate", "Texas DMV fees", "州的税率", "doc fee cap", "trade-in credit", and Spanish phrase "cual es la tasa de impuesto del estado".

+ description: Look up reviewed tax rates, doc-fee limits, title fees, registration rules and trade credit for US states and DC, with explicit unknown fields and source verification. Triggers include "what's the doc fee in X", "NJ sales tax rate", "Texas DMV fees", "州的税率", "doc fee cap", "trade-in credit", and "cual es la tasa de impuesto del estado".

---

# State Fee Lookup

- > **Caveat**: this skill is one author's playbook + 5-scenario stress test. Verify state fees / CPO terms / EV credits / dealer practices against current sources before quoting numbers to a dealer or making financial decisions. Not tax, legal, or financial advice.

- > last_verified: 2026-05-18

- > Scope: narrow per-state fee retrieval. For OTD math see `../otd-calculator/SKILL.md`. For full negotiation/closing flow see `../orchestrator/SKILL.md`.

- ## Lookup pattern

- Given a state code + buyer ZIP, return the 6-field summary:

- ```

- State : XX

- RateBase : N.NNN% (state-level)

- RateLocal: N.NN% (county/city stack at ZIP, 0 if state has no local stacking)

- DocCap : $NNN or "no cap" (statutory legal max)

- Title : $NN

- Reg(1yr) : $NN (sedan/SUV; weight-based variants noted)

- TradeCr : YES / NO / partial

- ```

- ## All-state summary

- |-------|-----------|-----------|---------|-------|-----|--------------|

- | AL | 2% | 2-4% | none | $20 | $30 | Yes |

- | AK | 0% | 0-7.5% | none | $15 | $100 | N/A |

- | AZ | 5.6% | 1-5% | none | $4 | $50 | Yes |

- | AR | 6.5% | 1-5% | none | $10 | $25 | Yes |

- | CA | 7.25% | 1-2% | $85 | $25 | $250 | NO |

- | CO | 2.9% | 1-5% | none | $7 | $90 | Yes |

- | CT | 6.35% (7.75% >$50k) | 0% | none | $25 | $80 | Yes |

- | DE | 0% (4.25% doc fee) | 0% | n/a structure | $35 | $50 | N/A |

- | DC | 6-9% excise weight | 0% | none | $26 | $70 | Yes |

- | FL | 6% | 0.5-2% on first $5k | none | $77 | $225 | Yes |

- | GA | 6.6% TAVT one-time | n/a | none | $18 | $20 | Yes (TAVT) |

- | HI | 4% GET | 0-0.5% | none | $5 | $45 | Yes |

- | ID | 6% | 0-3% | none | $14 | $70 | Yes |

- | IL | 6.25% | 0-4.75% | $347 | $155 | $151 | Yes |

- | IN | 7% | 0% | $251.05 | $15 | $40 | Yes |

- | IA | 6% | 0-1% | none | $25 | $100 | Yes |

- | KS | 6.5% | 0-4% | none | $10 | $40 | Yes |

- | KY | 6% | 0% | none | $9 | $65 | NO |

- | LA | 4.45% | 1-5% | $436 | $69 | $50 | Yes |

- | ME | 5.5% | 0% | none | $33 | $35 | Yes |

- | MD | 6% | 0% | $800 (eff. July 1 2024) | $499-799 | $135 | Yes |

- | MA | 6.25% | 0% | none | $75 | $60 | Yes |

- | MI | 6% | 0% | $230 | $15 | $100 | Yes (capped $9k 2025) |

- | MN | 6.5% | 0-1.5% | $350 | $11 | $100 | Yes |

- | MS | 7% (5% trucks) | 0% | none | $9 | $25 | Yes |

- | MO | 4.225% | 0-5.5% | $604.47 | $11 | $50 | Yes |

- | MT | 0% | 0% | none | $10 | $90 | N/A |

- | NE | 5.5% | 0-2% | none | $10 | $30 | Yes |

- | NV | 6.85% | 0-1.5% | none | $29 | $33 | Yes |

- | NH | 0% | 0% | $27 | $25 | $90 | N/A |

- | NJ | 6.625% | 0% | $799 | $85 | $70 | Yes |

- | NM | 4% excise | 0% | none | $5 | $35 | Yes |

- | NY | 4% | 4-4.875% | $175 | $50 | $100 | Yes |

- | NC | 3% HUT | 0% | $129 | $52 | $36 | Yes (HUT) |

- | ND | 5% | 0-3% | none | $5 | $90 | Yes |

- | OH | 5.75% | 0.25-2.25% | $250 | $15 | $31 | Yes |

- | OK | 4.5% (excise 3.25%) | 0-7% | none | $11 | $96 | Partial |

- | OR | 0% | 0% | $250 | $122 | $100 | N/A |

- | PA | 6% (8% Philly, 7% Allegheny) | varies by ZIP | none | $58 | $39 | Yes |

- | RI | 7% | 0% | $250 | $52 | $30 | Yes |

- | SC | 5% IMF cap $500 | 0% | none | $15 | $40 | Yes |

- | SD | 4.5% excise | 0-2% | none | $10 | $75 | Yes |

- | TN | 7% | 1.5-2.75% | none | $11 | $24 | Yes |

- | TX | 6.25% | 0% | $225 | $33 | $50 (+$200 EV) | Yes |

- | UT | 4.85% | 1-3% | none | $6 | $44 | Yes |

- | VT | 6% | 0% | none | $35 | $70 | Yes |

- | VA | 4.15% min $75 | 0-1% | $599 | $15 | $41 | NO |

- | WA | 6.5% +MVET | 0.5-3.5% | $200 | $15 | $80 | Yes |

- | WV | 6% privilege | 0% | $575 | $15 | $30 | Yes |

- | WI | 5% | 0-0.5% | none | $164 | $75 | Yes |

- | WY | 4% | 0-2% | none | $15 | $30 | Yes |

- ## Quirk one-liners (22 high-traffic states)

- All 50 states + DC are covered at fee-detail depth in the backing data

- (`data/state_fees.json`, rendered to `../orchestrator/references/state_fees.md`;

- 30 full + 21 stub, 34 web-verified). The 22 states below get an extra

- ZIP-level / quirk one-liner here because they are the high-traffic

- registering states; the rest are looked up directly from the all-state

- table above plus the backing data:

- - **NJ** - flat 6.625%, $799 doc cap, no local stacking

- - **NY** - 4% + 4-4.875% local, $175 doc cap (2nd strongest US), MCTD $50 NYC

- - **PA** - 6% flat except Philly 8% / Allegheny 7%; no doc cap, dealers run high

- - **CT** - 6.35% standard, 7.75% luxury tier >$50k

- - **MA** - 6.25% flat, no local stacking, $75 title

- - **RI** - 7% flat, $250 doc cap, narrow buyer-friendly profile

- - **NH** - zero sales tax; any tax line on quote is template leak

- - **ME** - 5.5%, excise tax via town based on MSRP age curve

- - **VT** - 6% Purchase & Use Tax, simple flat

- - **CA** - 7.25% + 1-2% local, $85 doc cap (strongest US), no trade credit

- - **TX** - 6.25% MVST flat, $150 doc cap, $200/yr EV surcharge

- - **IL** - 6.25% + 0-4.75% local (Chicago 10.25% top US), $347 doc cap

- - **FL** - 6% + 0.5-2% on first $5k only, $77 title, no doc cap

- - **OH** - 5.75% + 0.25-2.25% local, $250 doc cap

- - **NC** - 3% HUT in lieu of sales tax, $129 doc cap

- - **GA** - 6.6% TAVT one-time in lieu of sales+ad valorem, no traditional sales tax

- - **MI** - 6%, $230 doc cap, trade credit capped at first $9k (2025; rises $1k/yr)

- - **VA** - 4.15% SUT min $75, $599 doc cap, NO trade credit

- - **WA** - 6.5% + MVET 0.3% + 0.5-3.5% local, $200 doc cap

- - **DC** - 6-9% excise by weight class on first $40k MSRP, weight-tiered

- - **MD** - 6% flat, $800 doc cap (eff. July 1 2024, raised from $500; now HIGHER than VA's $599, not a low-doc state)

- - **PA-by-ZIP** - Bryn Mawr 19010 / KoP 19406 / West Chester 19380 all flat 6%

- ## Cross-state titling shortcuts

+ The public dataset covers 50 states and DC as a research index. Coverage does not mean all fields are verified or every tax mechanism is implemented. Do not answer from a legacy numeric value whose `field_provenance.status` is `unverified`.

- Tax is paid based on **buyer's residence state**, not dealer state. Common patterns:

+ ## Lookup procedure

- | Buyer | Dealer | Tax | Doc |

- |-------|--------|-----|-----|

- | NJ | NY | NJ 6.625% | NY $175 (better) |

- | NJ | PA | NJ 6.625% | PA $499-999 (worse) |

- | NJ | DE | NJ 6.625% | DE $299-499 (best) |

- | NJ | CT | NJ 6.625% | CT $499-699 |

- | PA | NJ | PA 6/7/8% | NJ <=$799 cap |

- | PA | DE | PA 6/7/8% | DE typ $299-499 (sweet spot) |

- | PA | MD | PA 6/7/8% | MD <=$800 cap (no advantage) |

- | CA | NV | CA 8.75-9.5% | NV $499-799 |

- | CA | OR | CA 8.75-9.5% | OR ~$115 |

- | CA | AZ | CA 8.75-9.5% | AZ $499-799 |

- | TX | OK | TX 6.25% | OK $499-799 |

- | FL | GA | FL 6% | GA $499-799 |

- | NY | NJ | NY 8-8.875% | NJ <=$799 |

+ 1. Resolve the vehicle's registration state and applicable transaction jurisdiction. Identify purchase versus lease, dealer versus private seller, vehicle/powertrain class, date, trade eligibility, exemptions and rebates.

+ 2. Read the exact field in `data/state_fees.json` together with its provenance. For a reviewed field, verify that the saved value matches the cited source value, the source is official, the review date is not stale/future, and the transaction is within the recorded effective scope.

+ 3. If the field is unverified, follow the official agency/statute link and verify that field. Record the actual date of review, the applicable effective period if known, and the narrow transaction scope. Never copy an old record's verification date into a new review.

+ 4. For doc fees, distinguish a maximum from a disclosure rule, a finance-contract safe harbor, a filing fee or a typical dealer charge. Null plus unverified provenance means unknown. It does not mean unlimited.

+ 5. For registration, quote the actual class/weight/term/locality/plate/powertrain formula or obtain the transaction-specific fee. The calculator requires explicit title and registration values.

+ 6. Use the state calculator only when its profile supports the transaction and all required field evidence passes. Otherwise request an itemized dealer/DMV calculation.

- Out-of-state dealers should NOT charge their own state's sales tax for cars going out of state. If they try, demand re-quote.

+ `check_freshness.py` is a gate by default. `--report-only` allows a report containing unverified fields; malformed and empty data still fail. `--calculator` checks the enabled profiles' required tax fields. `--state XX` narrows the report. A passing profile check does not verify all other fields in that state.

- ## "Does NOT have" leak detection (gotcha D8)

+ ## Reviewed field table

- Dealer CRM templates frequently leak fees from OTHER states. Use these absence lists to catch template bugs:

+ This table is generated from the JSON by `render_state_data.py --write-references`. `--check` detects drift across all three tax reference surfaces. Reviewed dates and applicability live with each field in JSON. Unverified legacy rates/fees are deliberately not printed here.

- - **NJ should NOT have**: NY MCTD, CA smog, RI $250 doc cap text, per-battery fee, environmental impact fee, NY $175 doc cap

- - **NY should NOT have**: NJ supplemental titling, NJ $799 doc, CT luxury 7.75%, RI $250 doc cap, FL $77 title

- - **PA should NOT have**: NJ supplemental titling, NJ $799 doc, NY $175 doc cap, CT luxury 7.75%, RI $250 cap, CA smog

- - **CT should NOT have**: per-tire/battery, NJ supplemental titling, NY MCTD, RI $250 doc cap

- - **CA should NOT have**: trade-in credit on tax (CA explicitly disallows), NJ doc fees, OR-style zero-tax

- - **NH should NOT have**: ANY sales tax line (zero sales tax state)

- - **TX should NOT have**: local sales tax (TX is flat 6.25% statewide), CA-style smog fee

- - **OR/MT/NH/DE should NOT have**: any sales tax line on the quote

+

+ |---|---|---|---|---|---|---|

+ | MD | 6.5% | $800 | $200 | Unverified | Full eligible allowance | supported |

+

- Any of the above appearing on a quote is grounds to demand a full re-quote.

+ ## Source and calculation boundaries

- ## Worked examples

+ Maryland's 6.5% rate and $200 standard title took effect July 1, 2025. The $800 processing-charge limit took effect July 1, 2024. Those are separate fields with separate statutes or official notices.

- ### NJ, example county

- ```

- RateBase : 6.625%

- RateLocal: 0% (NJ has no local-rate stacking on motor vehicles)

- DocCap : $799 (legal max)

- Title : $85

- Reg : $70

- TradeCr : YES

- ```

+ Illinois restored full eligible trade credit January 1, 2022. Michigan's credit cap changes by year: $12,000 in 2026 under its statutory schedule. Do not retain the old Illinois $10,000 or Michigan $9,000 constants.

- ### CA 94703 (Berkeley, Alameda County)

- ```

- RateBase : 7.25%

- RateLocal: 2.00% (Alameda 1% + city 0.5% + special 0.5%)

- Combined : 9.25%

- DocCap : $85 (strongest US cap)

- Title : $25

- Reg : ~1% of MSRP first year (e.g. $250 on $25k MSRP)

- TradeCr : NO (CA does not grant trade credit)

- ```

+ New Jersey's supported profile is used-only until the separate new-vehicle surcharge is encoded. New York's tax-exempt doc treatment applies only to the qualifying separately stated registration/title service, at most $175; the local tax percentage must come from the purchaser's residence. Connecticut's $50,000 threshold applies before trade, and service/extended warranties retain the 6.35% rate. A warranty-only crossing of that threshold needs a separate review. These restrictions are calculation inputs, not optional footnotes.

- ### TX 78704 (Austin, Travis County)

- ```

- RateBase : 6.25%

- RateLocal: 0% (TX has no local motor-vehicle sales tax)

- DocCap : $150 (legal max)

- Title : $33

- Reg : $50 + $200/yr EV surcharge

- TradeCr : YES

- ```

+ The old Virginia $599, New Jersey $799 and North Carolina $129 doc caps had no supporting official field evidence and were removed. Cited rules require disclosure or itemization, but the review does not claim to have proved the absence of every potentially applicable limit. These fields remain unverified until that question is resolved.

- ## Links

+ [State reference and official sources](../orchestrator/references/state_fees.md) · [OTD calculator](../otd-calculator/SKILL.md).

- - Full per-state breakdown (registration formulas, county quirks, dealer-typical practices): `../orchestrator/references/state_fees.md`

- - OTD math (forward and reverse) using these fees: `../otd-calculator/SKILL.md`

- - Negotiation use of state fees (anchor math, D8 leak detection): `../orchestrator/SKILL.md`

+ When installed through directory links, resolve this SKILL.md to its source directory before following relative file paths. Those paths refer to the repository layout.