FWIW, we've bought a MS and two Volts in MA. Picked up the 2014 MS in Watertown, before the state got involved. Drove home the first Volt in 2015 from a used car dealer. The second was last December from a full Chevy dealership. Didn't pay MA tax on any of those vehicles. Finishing the paperwork with the dealership's finance guy, I asked about NH resident purchases, MA taxes, and Tesla. He said if you have out of state plates or a way to get the vehicle off their lot....they won't itemize MA tax on a sale to a NH resident. Suppose your mileage may vary dealer to dealer. He also speculated that Tesla has plenty of tax eyeballs on them in MA....probably not enough incentive for them to rock the boat. Seems the last few years Tesla MA might've been able to pursue a delivery work around for VT, NH, ME. With Londonderry opening late next year, it's a moot point.