Interesting, as Sales Tax in California is "collected" from the buyer and forwarded by the retailer. Some sales promotions claim "We pay the Sales Tax!" which is just a small discount on the price for the consumer but the full amount is still remitted to the state.Technically the tax is on the dealer. This was a bit of a sticking point for me in my purchase as the dealer presented it as a tax I'm obligated to pay, which is not the case and I find this dishonest. They are passing on their tax to me, fine - just say that, own it. In a different vehicle market, I would refuse to pay it, but no chance of that happening in the current market and I wasn't going to blow up my reservation over it.