yup, I've had some deals where I brought in a car from out of state and paid zero UCC tax, and other deals where they dropped the hammer on me.
There doesn't seem to be any rhyme or reason to it. Just be prepared.
in 2010, I bought a boat and trailer in South Carolina, and had it towed cross country. When it got here, MVD wouldn't issue me a plate for the trailer unless I paid the UCC tax on the ENTIRE purchase price- both boat and trailer...
Then city of Mesa called me about a week later, demanding their 1.4%. When I told the lady that I'd pay the Mesa tax on the value of the trailer, but not the boat (since there is not a body of water in Mesa big enough FOR the boat to float in) she was not amused....
....and neither was I. I ended up shelling out $2200 in taxes just to be able to get my registration sticker, and float my boat.
It almost felt a little bit like living in California again.
