In NV as of some time in 2006 you do not pay sales tax when purchasing from a private party only when from a dealer.

This deal fell through. It turns out the seller did not have the 6/100k extended warranty just the service plan. I asked the seller to call BMW and check. I offered 29k instead of 31k and they said no.

The search continues. I am trying to work through one of the california dealerss that will bid on cars from the Manheim auction in Riverside. They charge wholesale + 1000 + transportation + $2800 if CPO warranty is desired. I am thinking two years of warranty is not worth $2800.