who pays for tax & license? (Buyer/Seller)
The BUYER dose.
Yep, the buyer pays, and if you are asking because you are buying from a dealer, watch out for "Document Fees" and that sort of stuff. They sneak in fees, charge you for their time to sell you the car, time to do paperwork.. which is (bad word)... and will often remove it if you call them on it. In Calif. it must be smogged (and pass) before sale. If you are the seller, be very careful about actual price on the bill of sale. People will often ask you to put an amount far less than actual paid price to avoid sales tax, which is big trouble if you get caught.