It is a tax the dealer pays whether or not he sells any cars at all. The crooked dealers, and some dumb ones, will try to pass it off as "required", therefore you have no way to get out of it. The tax is levied on a dealer for his total inventory on Jan 1. They are just trying to pass on a fee to the customer which it is not the customers duty to pay. It is over and above the negotiated price as mentioned above.
Anyway, it is not a huge amount, but it is your money.....it would be about $735 on a $30,000 car. (.0245 of value)
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