Sales Tax – Auto Registration/License Fees
You must determine how much of your auto registration or license fees is deductible. Only the portion of the fee that is based on the value of the vehicle qualifies. Fees based on weight, model, year, or horsepower are not deductible.
Qualifying auto registration fees are deductible as personal property taxes and are reported on Schedule A (Form 1040), line 5c
See Personal Property Taxes Paid and IRS Publication 17 for details.