My mom went through this trying to buy a Subaru in Massachusetts while living in NYC (primary residence). The dealer gave her some BS line about having to pay Massachusetts sales tax and then getting a refund after paying New York sales tax. Anyone who has ever dealt with Massachusetts knows that once you pay them tax money you will NEVER, EVER get it back. The truth is that, as a New York resident, sales tax was only due to New York State and the dealer did not know what the heck he was talking about but did not want to lose the sale. I told my mom to come to Victor, NY to visit the #1 Subaru dealer in the nation. She got a better price, easy sales process, and no hassle on paying sales tax. I shiver when I think of how she would have fared with the dealer in Massachusetts.