[jhv48]

Initially, when you lease the vehicle, the title will be in the leasing companies name and will continue so until you either terminate the lease or purchase it outright from them.

When you terminate the lease and purchase the vehicle, you will be asked to pay the sales tax on the THEN purchase price (depreciated value). Not the original purchase price, as your monthly payments have been paying the sales tax to get you to the depreciated value that you are now purchasing outright.

Unless you have leased the vehicle for so long that the residual value is zero. Then you will owe no sales tax when you transfer the title.

You are going to pay sales tax on the full purchase price one way or the other.