I propose to change the luxury tax on motor vehicles, which is currently paid according to engine capacity for all vehicles over 2500 cc. I propose that the definition of the tax be changed so that the tax is no longer based on engine capacity but on the purchase value of the vehicle. Due to advances in technology and the development of engines in vehicles, they have an ever decreasing engine capacity and this is no longer an optimal basis for the tax. Vehicle manufacturers are developing smaller capacity engines to power even the most expensive and prestigious vehicle models. In addition, tax is evaded by purchasing and registering vehicles abroad.