If your vehicle qualifies under your state’s Lemon Law, you may be entitled to a refund (repurchase) or replacement.
But one question comes up in every state:
How much will they deduct for mileage?
Most states allow manufacturers to subtract a “reasonable allowance for use”, often called:
- Mileage offset
- Usage deduction
- Repurchase offset
- Reasonable use fee
However, the formula varies by state.
This guide provides a clear, state-by-state comparison of how Lemon Law mileage deductions are calculated.
How Lemon Law Mileage Deductions Work
Most states use a formula similar to:
(Miles at first repair attempt ÷ Statutory Divisor) × Purchase Price
Two key variables determine the deduction:
- Mileage at first repair attempt
- The statutory divisor (usually 100,000 or 120,000 miles)
The earlier the defect appears, the smaller the deduction.
Why the “First Repair Attempt” Matters
In most states, the mileage used in the calculation is:
✅ The mileage at the first repair attempt for the defect
NOT the total mileage at buyback
This is critical.
Manufacturers sometimes attempt to use a higher mileage number, which increases the deduction.
Lemon Law Mileage Deduction Comparison Chart
Below is a simplified comparison of commonly used divisors in several states.
| State | Common Divisor Used | Formula Structure |
|---|---|---|
| California | 120,000 miles | (Miles ÷ 120,000) × Purchase Price |
| Texas | 120,000 miles | (Miles ÷ 120,000) × Purchase Price |
| Florida | 120,000 miles | (Miles ÷ 120,000) × Purchase Price |
| Arizona | 120,000 miles | (Miles ÷ 120,000) × Purchase Price |
| Pennsylvania | 100,000 miles | (Miles ÷ 100,000) × Purchase Price |
| New Jersey | 100,000 miles | (Miles ÷ 100,000) × Purchase Price |
| Maryland | 100,000 miles | (Miles ÷ 100,000) × Purchase Price |
| Wyoming | 100,000–120,000 miles (varies) | State-specific application |
⚠️ Always confirm the exact statutory formula, as interpretations can vary.
What Difference Does the Divisor Make?
Let’s compare two states using the same facts:
Vehicle price: $50,000
First repair: 5,000 miles
State Using 120,000 Divisor
5,000 ÷ 120,000 = 0.0417
0.0417 × $50,000 = $2,085 deduction
State Using 100,000 Divisor
5,000 ÷ 100,000 = 0.05
0.05 × $50,000 = $2,500 deduction
That’s a $415 difference — simply because of the divisor.
States That Use 120,000 Miles
States commonly using 120,000 miles include:
- California
- Texas
- Florida
- Arizona
- Tennessee
These states tend to result in slightly smaller deductions compared to 100,000-mile states.
States That Use 100,000 Miles
States commonly using 100,000 miles include:
- Pennsylvania
- New Jersey
- Maryland
- Some Midwest and Northeast states
Because the divisor is lower, the deduction may be slightly higher.
Do All States Use a Formula?
Most states use a statutory formula, but:
- Some states allow arbitration programs to interpret calculations
- Some states negotiate buybacks outside strict statutory calculations
- Some settlements may vary from formula-based repurchases
Always review how your specific state handles offsets.
What Is Included in the “Purchase Price”?
Most states include some combination of:
- Vehicle purchase price
- Sales tax
- Title and registration fees
- Certain government charges
Some states may include:
- Finance charges paid
- Incidental damages (towing, rental, etc.)
However, mileage offsets usually apply to the vehicle price portion.
Lease Vehicles: Do They Use the Same Offset?
Yes — most states apply mileage deductions to leased vehicles as well.
However, the refund structure may include:
- Lease payments made
- Down payment (capitalized cost reduction)
- Payoff to leasing company
The calculation may be slightly more complex.
Which States Are Most Consumer-Friendly?
From a mileage deduction standpoint:
- 120,000-mile divisor states are slightly more favorable than 100,000-mile states.
- States that allow recovery of attorney’s fees (like California) can also increase leverage.
However, mileage deduction is only one piece of the Lemon Law puzzle.
Repair attempt requirements and timing rules are equally important.
How to Reduce Your Mileage Deduction
The most important factor affecting your offset is:
👉 How soon you reported the defect.
The earlier the first repair attempt occurs:
- The smaller the deduction
- The stronger your Lemon Law claim
Delaying repairs can significantly increase the offset.
The Bottom Line
Across most states:
- Lemon Law buybacks include a mileage deduction
- The formula usually uses either 100,000 or 120,000 miles
- The mileage is typically based on the first repair attempt
- Early defects lead to smaller offsets
Even with a mileage deduction, many consumers recover most of what they paid.
50-State Lemon Law Mileage Deduction Guide (Complete Resource Page)
50-State Lemon Law Mileage Deduction Guide (2026)
If your vehicle qualifies under your state’s Lemon Law, you may be entitled to a:
- refund (repurchase/buyback)
- replacement vehicle
- or a cash settlement
But almost every consumer asks the same question:
“How much will they deduct for mileage?”
Most states allow manufacturers to deduct a reasonable allowance for use, also called:
- Lemon Law mileage offset
- usage deduction
- repurchase offset
- reasonable use fee
This page provides a state-by-state guide to how mileage deductions are typically calculated across the United States.
How Lemon Law Mileage Deductions Work
Most states use a formula like this:
(Mileage at First Repair Attempt ÷ Statutory Divisor) × Purchase Price
The key factors are:
1. Mileage at the First Repair Attempt
In most states, the mileage used is the odometer reading when you first brought the vehicle in for repair of the defect.
2. The Statutory Divisor
Most states use either:
- 100,000 miles, or
- 120,000 miles
A lower divisor (100,000) generally produces a higher deduction.
3. Purchase Price
This may include the vehicle cost plus certain taxes and fees depending on the state.
Why the First Repair Attempt Is Critical
Manufacturers often try to calculate offsets using:
❌ mileage at buyback
❌ total mileage driven
❌ later repair dates
But most lemon law statutes use the mileage at the first repair attempt.
That’s why early repair documentation is so important.
Lemon Law Mileage Offset Divisors by State (Quick Reference)
Below is a general guide. Some states vary by interpretation, arbitration program, or case law.
States Commonly Using a 120,000-Mile Divisor
- California
- Texas
- Florida
- Arizona
- Tennessee
- (and several others)
States Commonly Using a 100,000-Mile Divisor
- Pennsylvania
- New Jersey
- Maryland
- (and several others)
⚠️ Always confirm your state’s exact statute or consult a lemon law attorney.
50-State Lemon Law Mileage Offset Chart
Below is a simplified national guide showing the most commonly used divisor.
| State | Typical Mileage Divisor Used |
|---|---|
| Alabama | 120,000 |
| Alaska | 100,000–120,000 (varies) |
| Arizona | 120,000 |
| Arkansas | 120,000 |
| California | 120,000 |
| Colorado | 100,000–120,000 (varies) |
| Connecticut | 120,000 |
| Delaware | 100,000–120,000 (varies) |
| Florida | 120,000 |
| Georgia | 120,000 |
| Hawaii | 120,000 |
| Idaho | 120,000 |
| Illinois | 120,000 |
| Indiana | 120,000 |
| Iowa | 120,000 |
| Kansas | 120,000 |
| Kentucky | 120,000 |
| Louisiana | 120,000 |
| Maine | 120,000 |
| Maryland | 100,000 |
| Massachusetts | 100,000–120,000 (varies) |
| Michigan | 100,000–120,000 (varies) |
| Minnesota | 120,000 |
| Mississippi | 120,000 |
| Missouri | 120,000 |
| Montana | 120,000 |
| Nebraska | 120,000 |
| Nevada | 120,000 |
| New Hampshire | 100,000–120,000 (varies) |
| New Jersey | 100,000 |
| New Mexico | 120,000 |
| New York | 100,000–120,000 (varies) |
| North Carolina | 120,000 |
| North Dakota | 120,000 |
| Ohio | 120,000 |
| Oklahoma | 120,000 |
| Oregon | 120,000 |
| Pennsylvania | 100,000 |
| Rhode Island | 120,000 |
| South Carolina | 120,000 |
| South Dakota | 120,000 |
| Tennessee | 120,000 |
| Texas | 120,000 |
| Utah | 120,000 |
| Vermont | 120,000 |
| Virginia | 120,000 |
| Washington | 120,000 |
| West Virginia | 120,000 |
| Wisconsin | 120,000 |
| Wyoming | 100,000–120,000 (varies) |
Example: Mileage Offset Comparison (100,000 vs 120,000)
Vehicle purchase price: $50,000
First repair attempt: 6,000 miles
Using 120,000 divisor
6,000 ÷ 120,000 = 0.05
0.05 × $50,000 = $2,500 deduction
Using 100,000 divisor
6,000 ÷ 100,000 = 0.06
0.06 × $50,000 = $3,000 deduction
Same car, same defect — different state formula.
Does Mileage Offset Apply to Leased Vehicles?
Yes, most states apply a mileage deduction to leased vehicles too.
However, lease repurchase calculations may involve:
- lease payments made
- down payment/cap reduction
- payoff to leasing company
- taxes and fees
Can You Challenge a Manufacturer’s Offset Calculation?
Yes.
Common offset errors include:
- using the wrong repair date
- using the wrong mileage
- using total mileage instead of first repair attempt
- using an incorrect purchase price
- applying the wrong statutory divisor
Even small errors can change the refund by thousands of dollars.
The Bottom Line
Most Lemon Law repurchases involve a mileage deduction, but the formula is usually predictable.
The biggest takeaway:
👉 The earlier the defect appears, the smaller the deduction.
Need Help With a Lemon Law Buyback?
If your vehicle has repeated warranty defects or has been out of service for an extended period, you may qualify for Lemon Law relief.
A lemon law attorney can help you:
- determine eligibility
- calculate the correct offset
- challenge improper deductions
- negotiate the best possible refund
2) Downloadable Lemon Law Offset Calculator Chart (Lead Magnet)
Below is a clean “calculator-style” chart you can convert into a downloadable PDF.
You can offer it as:
- a free download
- an email opt-in lead magnet
- a printable chart
- a resource for clients comparing states
Lemon Law Mileage Offset Calculator Chart (Printable)
Step 1: Find Your First Repair Mileage
Look at your first repair invoice for the defect.
First Repair Mileage: ____________
Step 2: Find Your Vehicle Purchase Price
Use your purchase contract.
Purchase Price: $____________
Step 3: Use Your State Divisor
Most states use:
- 100,000 or
- 120,000
Divisor: ____________
Step 4: Calculate Offset
Use this formula:
(First Repair Mileage ÷ Divisor) × Purchase Price
Quick Calculation Table
| First Repair Mileage | Vehicle Price | Divisor | Estimated Offset |
|---|---|---|---|
| 1,000 miles | $40,000 | 120,000 | $333 |
| 3,000 miles | $40,000 | 120,000 | $1,000 |
| 5,000 miles | $40,000 | 120,000 | $1,666 |
| 10,000 miles | $40,000 | 120,000 | $3,333 |
| 15,000 miles | $40,000 | 120,000 | $5,000 |
| 5,000 miles | $40,000 | 100,000 | $2,000 |
| 10,000 miles | $40,000 | 100,000 | $4,000 |
| 15,000 miles | $40,000 | 100,000 | $6,000 |
Quick Tip for Consumers
If the manufacturer is using mileage at buyback instead of mileage at the first repair attempt, the offset may be inflated.
Always compare their calculation to your first repair invoice.
Downloadable Lemon Law Offset Calculator Chart (Printable)
Lemon Law Mileage Offset Calculator (All States)
If your vehicle qualifies under Lemon Law, the manufacturer may deduct a mileage offset (also called a usage deduction or reasonable use fee) from your refund.
This chart helps you estimate what the manufacturer may deduct.
Step-by-Step Lemon Law Offset Formula
Step 1: Find Your “First Repair Attempt” Mileage
Look at the first repair invoice for the defect.
First Repair Attempt Mileage: __________ miles
Step 2: Find Your Vehicle Purchase Price
Use your buyer’s order or retail installment contract.
Purchase Price: $____________
Step 3: Find Your State’s Divisor
Most states use either:
- 100,000 (PA, NJ, MD and others)
- 120,000 (CA, TX, FL, TN and others)
State Divisor: __________
Step 4: Calculate Your Offset
Use this formula:
(First Repair Mileage ÷ Divisor) × Purchase Price = Estimated Mileage Deduction
Lemon Law Mileage Offset Calculator Table (Quick Estimates)
Below are estimated mileage deductions based on common vehicle prices and mileage.
If Your State Uses a 120,000 Divisor (Common in CA, TX, FL, TN)
Vehicle Purchase Price: $30,000
| First Repair Mileage | Estimated Offset |
|---|---|
| 1,000 miles | $250 |
| 3,000 miles | $750 |
| 5,000 miles | $1,250 |
| 10,000 miles | $2,500 |
| 15,000 miles | $3,750 |
| 20,000 miles | $5,000 |
Vehicle Purchase Price: $40,000
| First Repair Mileage | Estimated Offset |
|---|---|
| 1,000 miles | $333 |
| 3,000 miles | $1,000 |
| 5,000 miles | $1,666 |
| 10,000 miles | $3,333 |
| 15,000 miles | $5,000 |
| 20,000 miles | $6,666 |
Vehicle Purchase Price: $50,000
| First Repair Mileage | Estimated Offset |
|---|---|
| 1,000 miles | $416 |
| 3,000 miles | $1,250 |
| 5,000 miles | $2,083 |
| 10,000 miles | $4,166 |
| 15,000 miles | $6,250 |
| 20,000 miles | $8,333 |
Vehicle Purchase Price: $60,000
| First Repair Mileage | Estimated Offset |
|---|---|
| 1,000 miles | $500 |
| 3,000 miles | $1,500 |
| 5,000 miles | $2,500 |
| 10,000 miles | $5,000 |
| 15,000 miles | $7,500 |
| 20,000 miles | $10,000 |
If Your State Uses a 100,000 Divisor (Common in PA, NJ, MD)
Vehicle Purchase Price: $30,000
| First Repair Mileage | Estimated Offset |
|---|---|
| 1,000 miles | $300 |
| 3,000 miles | $900 |
| 5,000 miles | $1,500 |
| 10,000 miles | $3,000 |
| 15,000 miles | $4,500 |
| 20,000 miles | $6,000 |
Vehicle Purchase Price: $40,000
| First Repair Mileage | Estimated Offset |
|---|---|
| 1,000 miles | $400 |
| 3,000 miles | $1,200 |
| 5,000 miles | $2,000 |
| 10,000 miles | $4,000 |
| 15,000 miles | $6,000 |
| 20,000 miles | $8,000 |
Vehicle Purchase Price: $50,000
| First Repair Mileage | Estimated Offset |
|---|---|
| 1,000 miles | $500 |
| 3,000 miles | $1,500 |
| 5,000 miles | $2,500 |
| 10,000 miles | $5,000 |
| 15,000 miles | $7,500 |
| 20,000 miles | $10,000 |
Vehicle Purchase Price: $60,000
| First Repair Mileage | Estimated Offset |
|---|---|
| 1,000 miles | $600 |
| 3,000 miles | $1,800 |
| 5,000 miles | $3,000 |
| 10,000 miles | $6,000 |
| 15,000 miles | $9,000 |
| 20,000 miles | $12,000 |
Important Notes (Read Before Using)
✔ Mileage Usually Means “First Repair Attempt”
Most lemon law statutes calculate the offset using the mileage at the first repair attempt for the defect, not the mileage at buyback.
✔ Your Refund May Include More Than the Purchase Price
Many buybacks also reimburse:
- sales tax
- registration/title fees
- down payment
- monthly payments made
- towing/rental costs (in some cases)
✔ This Chart Is an Estimate
The exact formula depends on your state and how your buyback is structured.
Lemon Law Offset Worksheet (Fill-In)
Use this to estimate your offset:
First Repair Mileage: __________
Vehicle Purchase Price: $__________
State Divisor: __________
Calculation:
(__________ ÷ ) × $ = $__________ offset
Free Tip: How to Spot an Incorrect Offset Calculation
A manufacturer’s mileage deduction may be inflated if they use:
❌ mileage at buyback
❌ total mileage driven
❌ a later repair date instead of the first repair attempt
Always check your first repair invoice.
Want a Personalized Lemon Law Offset Estimate?
If your vehicle has repeated warranty defects, you may qualify for a Lemon Law refund, replacement, or cash settlement.
A quick review of your repair history can often determine:
- whether your case qualifies
- what your estimated mileage deduction should be
- what refund amount you may expect
Need Help Understanding Your State’s Lemon Law?
Mileage deduction rules vary by state, and even small errors in calculation can cost thousands of dollars.
If your vehicle has repeated defects or extended repair time, an attorney can help:
- Confirm your eligibility
- Calculate the correct offset
- Challenge inflated mileage deductions
- Negotiate the strongest buyback or settlement
Understanding the formula is the first step toward protecting your refund.
