I've brought a few cars in from out of state but for some reason this is confusing me now. When I bought my first Elise it was new and as such I didn't pay any Florida (bought in Clearwater) sales tax on it but I did pay Kentucky sales tax during the registration process once I got it home. I didn't quite understand the reasoning on that but everyone in Kentucky and the dealer in Florida agreed that it was correct. What if I buy a used Elise from NJ? What would the registration fee be on that since taxes have already been paid on it in one state? My thought is that I'd just owe regular old registration (like $40-50 because of my personal plate) and wouldn't owe any taxes until 2009.

Does that sound right?

ps, the Elise was totaled

If you but from a licensed dealer, he is required to collect sales tax from you to remit to the state, unless you are a non-res, like your Fl deal, in which case he will send in record of the out-of-state tax exempt sale instead of the tax he collected from you. Then your home state collects the tax. When you but from an individual, no matter the state, it's up to you to pay the sales tax at the BMV when you transfer title and register it. It is a scam that the states will collect sales tax on the same car everytime it is sold.