Automotive on used  private sale they have taken my reciept before too. No problems.. most times they don't have a similar vehicle with similar kms to compare too anyways, in system.  

Never in my experience with sleds, trailers, boats and some other toys.

Only on automobiles. Powersports and RVs go by receipt

Could be mistaken but seems to me as of late the man in the suit bases tax on book value

It doesnt. But purchase price on a used sled? As is where is? What ever your bill of sale says is what you pay tax on. Just like the trailer you buy. 🤫