No, they are not.

The tax deduction for registration fees has to do with personal property taxes paid on vehicles with the registration fees. When you get a registration fee, it is broken into parts on the bill. These parts include the personal property tax portion, personal plate fees, the actual registration fee, and any other costs representative of the area you live in. Only the personal property tax portion is actually deductible.

Smog fees are just additional fees required with registration. Therefore, as they are not a tax on the value of the vehicle, they are not deductible for personal income taxes.

All auto fees are, of course, deductible for business purposes.

I am wondering the same thing. Does anyone have proof one way or another? Just saying YES or NO is not a good answer. Pls state source.

i dont think so..

NO !