If you win a vehicle in a raffle, lottery, or anything else, sales tax must either be paid by the group giving away the vehicle or by the winner. If the group giving away the vehicle is a non-profit or tax exempt, they would have no tax liability and neither would the winner. If the group raffling the vehicles is taxable, the sales responsibility belongs to that group. The winner is still responsible for licensing. The sales tax amount would be based on the "fair market" value of the vehicle, or generally the Blue Book value.