My understanding is Tesla/Az cannot sell cars as Az has a law prohibiting car manufacturers from selling direct to consumers. One guess as to who got that law enacted.Therefore, if the car cannot be sold in Az, Az should not be allowed to charge sales tax. For example , I bought a new car in Georgia, and when licensing/titling in AZ, AZ DMV said since it could have been bought from an Az dealer, state sales tax was owed. Further, the State notified the city in which I live, Scottsdale, and the city send a bill to my residence. Lastly, the Az personal property tax included in the license is based on 60% of the value of the base model..i.e.before any packages are included.