Gross Receipts / Motor Vehicles
Automobile dealers are selling a package deal which includes the physical etching of the vehicle identification number on the windows of new motor vehicles as well as an insurance policy that will pay the customer a flat sum if the car is stolen and not recovered. You have inquired whether this package is subject to sales tax.
The Department considers the total charge for this etching and insurance package to be part of the gross receipts for the sale of a new motor vehicle (even if billed separately) and therefore subject to the sales and use tax.
April 3, 1990