I believe if you review the actual law, it says the assembled car must be brought into the state. Since Austin is where it is manufactured, it should have to leave the state, then brought back. If the law was the way you stated, there wouldn't have been such an effort by Tesla to change the law when the legislature was in session last year. There has been a lot of discussion on this. In New Mexico they have a similar but different law and Tesla found a loop hole by shipping the cars to an Indian Reservation near Santa Fe to be picked up, since it is not considered to be a part of New Mexico.Loophole is that the PAPERWORK comes from California, you are buying it from out of state just like the (stupid) law requires.