Is the gas guzzler tax only applicable when buying a new car, or will be it applied each time the car is purchased/registered to a new owner?

Is the gas guzzler tax only applicable when buying a new car, or will be it applied each time the car is purchased/registered to a new owner?

The federal fee is paid by the manufacturer when the car is built and passed on to you that one time.

Why, is the m3 considered a gas guzzler?

Why, is the m3 considered a gas guzzler?
My '01 had and mileagee rating (see formula below) of just under 21mpg. It's on the light side of guzzling. Most M3s will get at ~25 mpg pm tjhe highway at 80.

Here's how it's figured:

GAS GUZZLER TAX
Unadjusted MPG (combined)* Tax
at least 22.5 No tax
at least 21.5, but less than 22.5 $1000
at least 20.5, but less than 21.5 $1300
at least 19.5, but less than 20.5 $1700
at least 18.5, but less than 19.5 $2100
at least 17.5, but less than 18.5 $2600
at least 16.5, but less than 17.5 $3000
at least 15.5, but less than 16.5 $3700
at least 14.5, but less than 15.5 $4500
at least 13.5, but less than 14.5 $5400
at least 12.5, but less than 13.5 $6400
less than 12.5 $7700

* The combined fuel economy MPG value (55% city, 45% highway) is used to determine tax liability. The MPG value is also adjusted slightly to account for differences in test procedures made since the base year, but it is not adjusted for in-use short fall. The unadjusted combined MPG of a vehicle can be approximated from the city and highway values provided in the Fuel Economy Guide and on this website by the following equation:

(1/(.495/City MPG + .351/Highway MPG)) + .15

Why, is the m3 considered a gas guzzler?
Indeed it is; some people tend to forget that this car is pushing ~105 HP/liter:buttrock . If the E46 M3 would have had +1 on City MPG, it would have been in the clear.

@Greg: thanks for the response.