Motor vehicles have to be registered in the state where the owner lives or works in order to get a license plate. But if I lived in NoCal near the Oregon border I would drive there to buy anything that would cost enough where the tax would be significant. If I bought say, $5000 of furniture I would have to pay an additional $500 in sales taxes in Louisiana. I don't know what the California tax is but I'll bet it's higher. A friend of mine bought a new car in Louisiana and paid the sales tax as a part of his purchase. About a year later he moved to California and they wanted him to pay $1400 in California sales tax to register the vehicle. I can understand where they wouldn't want everybody buying cars in Oregon to avoid the tax but it seems to me that if you pay the tax in one state it would amount to illegal double taxation for another state to tax you again.