Thanks for the input. I have seperate invoices from Shelby and David Kee transmission. However I pulled the motor out of an old ski boat that has been my family since 1970. The boat was registered to me and I didn't think I should have to pay taxes on my personal property. However the lady at the DMV office didn't seem to agree. I was just wonering if anyone elce has had this result? Thanks and watch for me at Riverside SAAC.