In some states people pay an excise tax on purchases of motor vehicles - don't know if a golf cart fits the definition - . In New Mexico when a person buys a car or truck, new or used, he pays 3% excise tax to the state, but no gross receipts tax, on the purchase price whereas on most other purchases he will pay 5.125% to 8.865% gross receipts (sales) tax, depending upon the county/city in which he makes his purchase.
BTW I know a man who always buys and licenses his pick up trucks in Montana. Californians have been known to buy their more expensive cars in Oregon. People do sales tax shop!
Shopping for liquor across state or county lines to buy it for less occurs all over, too.
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