Deducting sales tax on gifted vehicle

[Samantha]

Taxpayer gifted new car to non-dependent family member. (He technically meets rules to be a dependent but they're choosing not to claim for personal reasons). Is sales tax deductible on vehicle purchase? Assume gifted value falls under exclusion amount.

[Max W]

There are no limitations on the sales tax deduction as to what can be done with the car, or vehicle.  

Presumably, the client has the sales receipt showing the sales tax paid.

[jklcpa]

I'd say that this is deductible IF the car was purchased by taxpayer in his or her name before the transfer of the gift. If it was purchased directly in the name of the recipient, then taxpayer can't deduct it since technically he/she wasn't the party liable and title was never in his or her name.