If you are paying list price, or a discounted price from list, it doesn't come up. It is one of the dealer's costs of doing business. If you are trying to purchase the vehicle for a fixed amount over what you believe dealer invoice to be, it often comes up, because the publications that list dealer pricing don't always know about regional charges such as this one. Similarly, those publications don't always know about various incentives, special dealer rebates, etc.

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2007 X3 3.0si, 6 MT, Premium, White

Retired:
2008 535i, 6 MT, M Sport, Premium, Space Grey
2003 X5 3.0 Steptronic, Premium, Titanium Silver
2002 325xi 5 MT, Steel Grey
2004 Z4 3.0 Premium, Sport, SMG, Maldives Blue