Each state is different, and there is no rhyme or reason to it. For instance, if as a Nevadan I buy a car in California for initial registration in Nevada, if I take delivery in California I have to pay full California sales tax on it. If I'm a Californian and buy a new car in Nevada, Nevada will give me a driveaway permit and not charge sales tax. Then when I register it in California, I pay the sales tax (I think they might call it a use tax) there.I think all states have the sales tax requirement. If I buy in PA, I don’t pay PA sales tax, I pay NJ sales tax as part of my registration. If I buy in DE, I don’t get out of sales tax (DE has none), I have to deal with the same thing. Similarly, if I bought in NY or AL or someplace with higher sales tax than NJ, I don’t need to pay that state the delta they think they’re owed. I didn’t know this was a difficult thing.