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Re:SUVs parked on cargo ships reveal scope of U.S. auto mark... by dhosek on Friday May 01, 2020 @01:56PM (#23044716)
In Illinois and California, at least, the sales tax rate for cars is based on the purchaser's residence. I think though, that the bulk of the tax revenue goes to the location of the dealer (but I could be wrong). Purchasing out of state is generally discouraged by having the purchaser pay at least the difference in tax rates if the purchase was less than a specific time since the arrival of the car in state.
Re:SUVs parked on cargo ships reveal scope of U.S. auto mark... by pfranz on Saturday May 02, 2020 @04:53AM (#23050414)
This article implies it's based on the dealer location in California https://www.caranddriver.com/research/a31548432/california-c...

I seem to remember tax based on the purchase location when I bought a car a few years ago in California.

Re:SUVs parked on cargo ships reveal scope of U.S. auto mark... by dhosek on Saturday May 02, 2020 @08:41AM (#23051412)
It might have changed, but I remember ads from dealers on just the LA side of the LA-San Bernardino county line advertising that sales tax was based on the purchaser's address. That was still the case in 2014 according to the L.A. Times [1]:

>There’s no advantage, in terms of sales tax, on where you go to buy a car. An Orange County resident who buys a car in Santa Monica will stay pay the Orange County sales tax rate. The sales tax rate is charged based on where the car will be registered.

I suspect that the Car and Driver article was poorly researched and factually incorrect.

[1] https://www.latimes.com/local/california/la-me-aa2-snapshot-...