[twobjshelbys]

The argument of the first owner of a home made vehicle (if your state allows that for Kits, so be it) is that you paid sales tax on all of the components. If you are a manufacturer you don't pay sales tax on your components and thus the first consumer pays the tax. The same is true of your plumber - when he buys a water to fix your broken one he doesn't pay sales tax - you do.

In Colorado a kit that comes with a MSO requires the payment of sales tax on the roller. it does not include the engine or power train if that was acquired at retail prices and included sales tax AND HAVE A RECEIPT STATING SO. Regrettably if you bought it from eBay and didn't pay sales tax (at either end) then you owe sales tax on that portion too.