OK, I did a little tax law research on California as it relates to non-residents of California buying a car there and then driving it home. California puts the burden of collecting the sales tax on the business rather than on the purchaser. So when you buy something in California, even though your receipt says that you paid sales tax you are actually just reimbursing the business for the tax they are required to pay even if they chose not to collect it from you at the time of sale (yes, that is a legal option they have). So, like you, I wanted to complete the purchase in my state of residence NOT in California. The law states that the business is still required to pay the tax even if the documentation shows that the vehicle was to be delivered to another state and was subsequently diverted or not shipped and then picked up in Claifornia. Another user suggested that I have the car delivered to Nevada and then drive it back to factory for the tour. I am checking Nevada laws now. Here is the link to the California's Sales Tax FAQ page:
http://www.boe.ca.gov/lawguides/business/current/btlg/vol1/sutr/1620.html
Regulation 1620. Interstate
and Foreign Commerce.
Reference: Sections 6006, 6008, 6009.1,
6051, 6201, 6247, 6248, 6352, 6366.2, 6368.5, 6387, 6396 and 6405, Revenue and
Taxation Code.
(a) SALES TAX.
(1) IN GENERAL. When a sale occurs in this state, the sales tax,
if otherwise applicable, is not rendered inapplicable solely because the sale
follows a movement of the property into this state from a point beyond its
borders, or precedes a movement of the property from within this state to a
point outside its borders. Such movements prevent application of the tax only
when conditions exist under which the taxing of the sale, or the gross receipts
derived therefrom, is prohibited by the United States Constitution or there
exists a statutory exemption. If title to the property sold passes to the
purchaser at a point outside this state, or if for any other reason the sale
occurs outside this state, the sales tax does not apply, regardless of the
extent of the retailer's participation in California in relation to the
transaction. The retailer has the burden of proving facts establishing his right
to exemption.
(2) SALES FOLLOWING MOVEMENT OF PROPERTY INTO STATE FROM POINT
OUTSIDE STATE.
(A) From Other States—When Sales Tax
Applies. Sales tax applies when the order for the property is sent by the
purchaser to, or delivery of the property is made by, any local branch, office,
outlet or other place of business of the retailer in this state, or agent or
representative operating out of or having any connection with, such local
branch, office, outlet or other place of business and the sale occurs in this
state. The term "other place of business" as used herein includes the homes of
district managers, service representatives, and other resident employees, who
perform substantial services in relation to the retailer's functions in the
state. It is immaterial that the contract of sale requires or contemplates that
the goods will be shipped to the purchaser from a point outside the state.
Participation in the transaction in any way by the local office, branch, outlet
or other place of business is sufficient to sustain the tax.
(B) From Other
States—When Sales Tax Does Not Apply. Sales tax does not apply when the
order is sent by the purchaser directly to the retailer at a point outside this
state, or to an agent of the retailer in this state, and the property is shipped
to the purchaser, pursuant to the contract of sale, from a point outside this
state directly to the purchaser in this state, or to the retailer's agent in
this state for delivery to the purchaser in this state, provided there is no
participation whatever in the transaction by any local branch, office, outlet or
other place of business of the retailer or by any agent of the retailer having
any connection with such branch, office, outlet, or place of business.
(C) Imports. Sales tax applies to sales of property imported
into this state from another country when the sale occurs after the process of
importation has ceased, regardless of whether the property is in its original
package, if the transaction is otherwise subject to sales tax under subdivision
(a)(2)(A) of this regulation.
(3) SALES PRECEDING MOVEMENT OF GOODS FROM WITHIN STATE TO
POINTS OUTSIDE STATE.
(A) To Other
States—When Sales Tax Applies. Except as otherwise provided in (B) below,
sales tax applies when the property is delivered to the purchaser or the
purchaser's representative in this state, whether or not the disclosed or
undisclosed intention of the purchaser is to transport the property to a point
outside this state, and whether or not the property is actually so transported.
It is immaterial that the contract of sale may have called for the shipment by
the retailer of the property to a point outside this state, or that the property
was made to specifications for out-of-state jobs, that prices were quoted
including transportation charges to out-of-state points, or that the goods are
delivered to the purchaser in this state via a route a portion of which is
outside this state. Regardless of the documentary evidence held by the retailer
(see (3)(D) below) to show delivery of the property was made to a carrier for
shipment to a point outside the state, tax will apply if the property is
diverted in transit to the purchaser or his representative in this state, or for
any other reason it is not delivered outside this state.
(B) Shipments
Outside the State—When Sales Tax Does Not Apply. Sales tax does not apply
when the property pursuant to the contract of sale, is required to be shipped
and is shipped to a point outside this state by the retailer, by means of:
1. Facilities operated by the retailer, or
2. Delivery by the retailer to a carrier, customs broker or
forwarding agent, whether hired by the purchaser or not, for shipment to such
out-of-state point. As used herein the term "carrier" means a person or firm
regularly engaged in the business of transporting for compensation tangible
personal property owned by other persons, and includes both common and contract
carriers. The term "forwarding agent" means a person or firm regularly engaged
in the business of preparing property for shipment or arranging for its
shipment. An individual or firm not otherwise so engaged does not become a
"carrier" or "forwarding agent" within the meaning of this regulation simply by
being designated by a purchaser to receive and ship goods to a point outside
this state. (This subsection is effective on and after September 19, 1970, with
respect to deliveries in California to carriers, etc., hired by the purchasers
for shipment to points outside this state that are not in another state or
foreign country, e.g., to points in the Pacific Ocean.)