It appears that time to transport the Model Ss across the country could result in hundreds of Model Ss being completed in 2012 but delivered in 2013. This is bad because: It shifts revenue recognition for these sales into 2013. In round numbers, 400 cars @ $80,000 = $32 million of deferred revenues for TSLA. It shifts the US and state tax credits from 2012 to 2013. This messes with some of us who did our tax planning relying on Tesla's assurance (mine, in writing and a phone call to me from Palo Alto) that I'd have delivery in 2012. Rather than just whining, here's a proposal: Tesla should offer to move these end-of-year cars to Las Vegas. Buyers fly to Vegas, take possession, drive around the block, and fly home. Tesla then delivers the cars to us in due course. Why Las Vegas? No sales tax for cars leaving the state (according to this Nevada Department of Taxation document), unlike California. Does this make sense? The ~$600 or so in my cost is far lower than the penalty I may end up paying to the IRS. Heck, if work isn't too crazy then, I might even road-trip home!