SAN JOSE, Calif. -

If consumers aren’t using their income tax refund to make a vehicle purchase, an eBay Motors survey showed that cash might still result in dealership revenue.

The eBay Motors survey indicated more than one-third of vehicle owners will spend a portion of their tax refunds on something related to a car, truck or motorcycle, and the parts to repair and maintain them.

The data is based on a recent survey conducted for eBay Motors by Harris Interactive, which polled more than 2,200 adults across the United States.

According to the survey, 34 percent of current vehicle owners expecting tax refunds said they will spend part of their refund money to buy a new or used vehicle or spruce up their current unit.

The categories in which the most people intend to put their tax refund dollars toward according to eBay Motors are:

1. Maintenance (49 percent)
2. Repairs (32 percent)
3. Buying a new or used vehicle (21 percent)
4. Tires (19 percent)
5. Cleaning or detailing (14 percent)

Officials pointed out respondents were able to select multiple options when Harris Interactive conducted the online survey on Feb. 13 and 15.

On average, eBay Motors indicated that respondents who expect to spend at least some of their refund on a vehicle or parts and accessories plan to put 31 percent of this year’s refund toward a vehicle-related expense.

In addition, the site found 42 percent of respondents say they plan to take automotive-related deductions when they file their taxes.

“The survey findings support the trends we have seen over the past few years in relation to sales and search increases on eBay Motors over the course of the tax season,” explained Gregory Boutte, vice president of eBay Motors and Electronics in North America.

“This increased activity speaks to the selection and value people have come to associate with eBay Motors,” Boutte continued. With more than 22 million parts available on the site at any given time, eBay Motors is the place where people looking to spend refund dollars can find just about anything they need for their vehicle, whether they’re shopping online or from their mobile devices.”

In 2010 and 2011, officials highlighted total searches for parts and accessories on eBay Motors during tax season (March and April) grew 17 percent and 23 percent, respectively, when compared to the average number of searches in other months of the year.

As a result, eBay Motors determined sales of parts and accessories have also shown growth during the tax season in prior years. Tires and wheels have traditionally been the most popular tax-season accessories eBay shoppers purchase for their vehicles. 

Other popular items include grilles, motorcycle parts and motorcycle accessories, including jackets, leathers and helmets.

In addition to parts, eBay Motors discovered people appear to be putting their tax refunds toward their summer pastimes. 

In 2011, top non-traditional and motorsports vehicle sales on eBay Motors during tax season included Honda ATVs, Harley-Davidson Softail motorcycles and Bass fishing boats.

Furthermore, the site thinks Americans appear to view tax refunds as opportunities to make purchases of vehicles associated with the joys of driving.

The search terms on eBay Motors that have shown the greatest increase in frequency during the past two tax seasons are motorcycle, sports car and exotic-related vehicles, such as Harley-Davidson, Corvette and Mustang.

Officials from eBay Motors also think consumers will be shopping via their mobile devices this tax season.

More than 173,000 parts and accessories and 3,400 vehicles are sold each week through eBay mobile applications. The site mentioned these purchases include high-ticket items — the most expensive motors related mobile purchase on eBay mobile applications in the U.S. in 2011 was a Lamborghini Gallardo, purchased for $249,999. 

“People who plan to spend part of their refund on their vehicle this tax season can get even more for their tax refund dollars by visiting eBay’s Uncle Sam’s Garage, a site offering rebates and sales on wheels, rims, tires, turbo kits and more throughout the tax season,” officials said about the program that runs through April 17.