You will pay sales tax when you buy-out the lease. The seller doesn't pay sales tax and a private party cannot collect it, but the buyer probably will have to pay his state sales tax before he can register the car.
From what I gather, sales tax is paid in the state in which the car is ultimately registered. I just bought a car in NY state, but unfortunately it looks like I have to pay NJ sales tax, which is...
If you purchased the car from a dealership, the dealer collects it from you and pays it. If you purchased the car from a private owner, the county courthouse will collect it from you when you get it...
In Minneapolis, Minnesota there is a 0.5% sales tax. But there is NO sales tax in Delawarehttp://revenue.delaware.gov/services/Business_Tax/Step4.shtml
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