We all know the guvmint doesn't function on a moral foundation. But there are laws. The fact that mowernmech deems his own transaction as a "loophole" offers enough evidence to know that's it's not really right but jump through enough hoops to make it legal. Legal and right can and often are 2 very different things. The point I was trying to make, leaving lawnmower man out of it for a second, the OP asked about registering in another state to avoid a higher tax rate. Can it be done legally? Maybe. At what risk and effort? Ethical or moral? In my opinion no. But then we all know we don't run on the same moral platform. Some folks don't care. I do. As is well documented a lot of folks have tried this. A lot of folks also got caught and paid hefty fines. Some still get away with it. Roll the dice if you will. I don't gamble. I might pay more, but ol man guvmint leaves me alone. That is a hill I am not willing to die on.