For USA distributor with W9 form and correct SS# - issue 1099 of the vehicle purchase invoice amount, no withholding tax. Distributor has to absorb DMV vehicle tax by him/herself.

For Mexico /Canada distributor
USA tax issue –
With W8Ben Form –issue 1042 of the vehicle purchase invoice amount
Without W8Ben form – issue 1042 and withhold 30% of the vehicle purchase invoice amount
For Non Mexican- Issue 1042 and withhold 30% of the vehicle purchase invoice amount.