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I don't think it matters one bit. I live in N.Y. and bought my new 2013 Corvette from MacMulkin Chevy in New Hampshire. I did everything over the phone. I made the deal, they got me the loan and they Fed-exed all the paperwork over night with a return envelope. I drove to N.H with my trade in, signed a couple more documents and drove away with my new car. They gave me a 30 day temporary plate until they could register and transfer the plates from my old car to my new car. I paid NO sales tax on the deal until they were ready to register my car because N.H. has no sales tax. They took my credit card over the phone about 10 days later to pay for the N.Y. sales tax when the car was being registered.