Wanted to turn to the community for advice on behalf a friend. - A friend who lives in the area (East Coast) is keen on purchasing a new 2004 Gallardo from a West Coast dealer. - Lamborghini is apparently serious about dealer encroachment - inadvertant or intentional - and prevents sales of new cars if an authorized dealership is within 100 miles of the buyer. - Two dealers are in the East Coast area, neither of whom want to trade with the WC dealer (reason not provided by EC dealers - "they just said no" indicates the WC dealer). - My friend has his own friends that would buy the car for him in a relevant jurisdiction, but I assume this wouldn't work given New York State laws require you to pay tax on a vehicle regardless of whether dealer or private party purchase. As such he would be subject to double taxation - once upon sale of car to friend in State X, and once again upon purchase of car from friend in State X. He wants the car. What's he to do? Thx.