Motor Vehicle Sales Tax:

The state department distributes an allocation of the state 3% percent sales tax collected statewide on motor vehicle to each city and county.  By law, 50% of all proceeds from the state sales tax on motor vehicles, trailers, motorcycles, mopeds and motortricycles is dedicated to highway and transportation use and is distributed 10% to counties, 15% to the cities, 1% to the state transportation fund and 74% to the state road fund.

Cities receive their allocation of the 3% state sales tax on motor vehicles based on population.  The last federal decennial census is used for this calculation.

Counties receive their allocation of the 3% state sales tax on motor vehicles based 50% on road mileage percentage and 50% on rural land valuation.