? 1.61-21(d)(5)(i)) However, the employer can avail itself of the following safe-harbor valuation methods: For an auto owned by the employer, the safe harbor value (for non-auto manufacturers) is the employer???s cost of buying it (including sales tax, title and other expenses attributable to the purchase), provided the purchase is made at arm???s length. (Reg. ?? 1.61-21(d)(5)(ii)(A)) The safe ha