### Question
What is the definition of qualified motor vehicle taxes?


### Answer
The definition of **qualified motor vehicle taxes** is as follows in *26 U.S.C. § 164*:

> any State or local sales or excise tax imposed on the purchase of a qualified motor vehicle

#### Citation:
  - *26 U.S.C. § 164*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

