I don't think it works that way in any state. BMWFS can not sell a car to anyone other than the current lessee. The question on the sales tax is how much you pay in the lease.
In NJ, you only pay sales tax on the lease payments, which is why the residual is taxed at the buy-out option. In other states, you are charged sales tax on full purchase price of car, which then permits the buy-out option to be excercised without incurring sales tax.
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