Gas guzzler tax?

95Viper

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I live in Michigan. What if I bought a car in New York?

New car from dealer, although it is a 2000 model it has never been titled and has 1500 miles. Dealer owned, would be sold as new.

Does gas guzzler tax apply? If I negotiate a price with him, is it included or can he try to add this on since it is new?
 
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