Which vehicle transactions require a dealer to collect sales tax?

The correct choice involves transactions where a dealer sells vehicles to consumers. In these transactions, the dealer is considered the seller and is thereby responsible for collecting sales tax from the consumer at the time of the sale. This is stipulated under most state sales tax laws, which require that sales tax be collected on finalized sales of tangible personal property, including vehicles.

When a dealer sells a vehicle to an end consumer, the transaction is treated as a retail sale, which automatically triggers the sales tax requirement. The dealer must account for this tax when reporting sales to the state, which ensures that appropriate tax revenue is collected for government services and infrastructure.

In contrast, while the other options outline situations involving vehicles and transactions that may incur different forms of taxation or fees, they do not involve the direct sale of a vehicle to a consumer, which is the crucial factor in sales tax liability. For example, leases on dealer-owned vehicles might involve different tax considerations, and sales to other dealerships fall under wholesale transactions, typically exempt from sales tax. Similarly, rental agreements for commercial trucks have their own tax regulations and considerations separate from standard retail vehicle sales.