I bought my mom a car as a gift, although it was titled in her name. Can I deduct the sales tax on my taxes?

I made the check payable to the dealer for the amount of the car; however, the dealer listed her as the "buyer" on all the paperwork. She does not itemize, so the sales tax deduction is worthless to her. It's a gift to her either way, but could I construe the gift as being the car (since I made the check payable to the dealer) versus the money?