Thanks a lot gongtowjai, I was there before and it's still sketchy to me. Even when people at work tried to explain it to me, it was kind of sketchy. When the lawyer calls and I make him explain in simple detail, I'll post it here. I know that NJ always has their hand out so I pretty much figured out that I'll have to pay both. It's not a big deal, I just hate paying luxury, gas-guzzler, estate taxes on top of everyday retail ones. And yes, he was a good guy, he's who taught me all about fine automobiles and how to appreciate them.