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Just dealt with this
Everyone says you pay where you live but that's not the complete truth at least in IL, you pay by a combination of where you live and where you buy. IL sales taxes range from 9.5 to 6.5 for cars, 9.5 is for a Chicago resident buying in Chicago, 8.5 Chicago buying in neighboring counties... I had a car shipped from NJ and paid an IL usage tax. You can't register your car without showing proof that you paid or someone paid on your behalf the proper tax. In my case the NJ dealership sent me a check a month later for the overage for the taxes.
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