I am seeking to change the ownership of my vehicle from my business to myself? In other words, the vehicle will no longer be used for business purposes - just for personal. Now, my accountant mentioned that I will need to go to my local licensing authority (MVA - Maryland, in my case) and initiate the title transfer AND pay the sales tax. The question is, how do I assess and present the market value on the basis of which the state's 6% sales tax will be computed?