Strict adherence to the rules, nutty as they are, must be to proect SMB against liability for non-payment of CA sales tax. CA is now being very aggressive with firms in collecting sales tax. From their standpoint, there is a lot to lose and zippo to gain by letting customers drive their new rigs to Reno.
Now that we have Killed the Horse. I am not driving the van to Reno, I can not do that. But since I have friends that live there, I used to live not too very far from Reno, I op-ed to receive it there. As I understand it the final papers and check is not transfered until delivery.
Jim P