Caneca ambas equipes marcam no 1t e 2t como funciona de Porcelana. O mesmo acontece com o Imposto sobre Operações Financeiras (IOF). No caso da compra de um veículo, esse imposto só é cobrado caso a transação seja feita por meio de uma operação de financiamento. Assim como no caso do IPI, trata-se de um tributo federal, portanto a lei vale para todo o Brasil. Nesse caso, tanto a alíquota quanto a isenção de impostos para compra de veículos depende de regra imposta por lei estadual. Em São Paulo, por exemplo, existe a previsão de isenção do imposto. Essa também é uma regra que depende de lei estadual. Diferentemente dos demais, esse tributo não incide sobre a venda do veículo.
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