I'm thinking Oregon, New Hampshire, Alaska if memory is correct. If you can buy and put a car in your name for a nominal title fee, are there a lot more unlicensed dealers flipping cars? If the average sales tax nationwide is about 6%, that's a $600 expense on a mid priced $10,000 car you won't have to pay and which would help profitability if you're only making $1000-$1500 a car.