To sum it up, you can subtract the sales tax paid on your new vehicle purchase from your taxable income on qualified vehicles purchased from February 17, 2009 until December 31, 2009 up to a purchase price of $49,500 and in order to take the deduction, you must be the first owner of the vehicle, therefore, used vehicles do not qualify.  With all the great manufacturer's incentives and the potential Federal tax deduction on a new car purchase, this really is the time to buy.  For complete details visit www.recovery.gov.