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In California, a sales tax is due on every transaction unless the buyer is a dealer or broker who may possess a sale/resale exemption. So the only way to minimize the upfront sales tax is one were to use lease financing. In that case, sales tax is assessed on each rent payment. And of...

John, technically the car is owned by the dealership until you pay for it when it is delivered. So I believe your selling the allocation for the car will be difficult. You choices are to (1) purchase it when it delivers and then resell it afterwards - you will have to do the math, sales tax...