How does buying a car affect taxes?

my mom wants to buy a bmw m5

and shes going to pay it all off with a cashiers check

how will this affect her taxes next time she does them
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She should be able to write off state taxes that are paid on this vehicle. There are different situations depending on what state you live in and your personal income situation. I am assuming you live in the US, if not, I have no idea. Have a wonderful weekend.
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She can claim a special tax credit on her 2009 income tax return.