[JChlupsa]

I would think if the car is still owned by the same person that any taxes have already been paid. Lets say you come south for vacation. while your down here, someone slashes all your tires. You replace them with brand new ones. They dont charge you anykind of Tax since you have new tires on the car. I know bad example but again I would think that as long as it was not sold and still in the owners name that sent it they shouldnt tax it. Also a car thats coming down for restoration would take a while and I really dont think they keep pictures of cars to see what kind of shape they return in. I would make sure that the plates/registration are up todate and wont expire while its down here though.