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Very good article showing the laws for selling Tesla - state by state

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That's probably because NH never charged your friend a penny of sales tax to begin with. NH only has an annual property tax of sorts. MA gave him no credit because no sales tax was ever paid in NH. If he had bought his car in VT, he would have been given credit by MA for the VT use tax paid previously.

So should the state be there, waiting at the border, for every person moving in, to tax them on all the goods they bought elsewhere - *when they were a resident* of the previous state? I'm not saying avoid the sales tax by just buying something out of state - though MANY people do that here. I just wonder what the "statute of limitations" is in MA. If I moved there (about 3 miles south of my house) would they want to tax my two Toyotas and my wife's '89 Voyager (used as a work van)? Right now the sales taxes on those vehicles would FAR exceed their worth!