The pay 0% sales tax is surprising to me. At least in New York whenever you register a vehicle, you pay the sales tax; no matter what state you bought it in. Even if you didn't have to pay the tax to register, my guess is that the NJ law would be written as a sales and use tax; and you would be responsible for it anyway. It wouldn't exactly be hard for the state to figure out who has a Tesla with registration records, but who had neglected to pay the sales tax and slap them with additional fines and penalties.