napabavarian said:
I did the math and CA sales tax will run $1200-1500, fuel to drive to OR $150-300, so I am considering an out of state purchace, I already have a trailer and promised my cousin that I'd visit this winter

I have a list of dealers, but none of their websites have any prices or indicate that they like to underbid
A year ago there were at least two Kubota dealers and two John Deere dealers in the Medford area.
I was looking at an
L39 vs. a 110 TLB, and going in was very much in favor of the
L39.
After visiting the dealerships I came home with the JD TLB 110, despite it being a little higher in price than the Kubota. Hard to make a comparison because the 110 has HST, which is not even offered on the Kubota.
The real difference was that the salesman at Floyd A. Boyd Co., took the time to really understand my needs and to spec out a machine that had everything I wanted as a package. (Make an appointment to see Bob Sears.) The Kubota
L39 was less to start with, but that was for a stripped-down machine. I went back to the Kubota dealer and when I added back in the features I wanted, behold they were about $1000-1500 apart. I figured the HST was worth that, and got the 110. I am very pleased with my decision.
You will only save the tax if you pay cash in Oregon, if you finance then they file with the state.
I do not believe this is true. I financed my 110, primarily because they offered 0% financing for two years (which I make out to be about a $2000 discount, just from the interest I earn on the money while it is in my bank account instead of theirs) and they did not file anything with CA, even thought the address on the financing is clearly in CA. The CA taxman has never come calling wanting money for the sales tax on the tractor, and believe me, he has his hand in my pocket up to his elbow on everything else in the world.
Now, the one thing I had going for me is that I had the tractor delivered to my property in OR. To be 100% legal, any purchase has to be kept out of CA for 6 months to avoid sales tax. Since I have kept and used the tractor in OR for a year I can now bring it to CA if I want.
If you buy a tractor in OR, make arrangements to keep it in OR for 6 months and find a way to use it there. (Diesel fuel receipts from OR, would be excellent proof.) You don't need to use it a lot, but I don't think you can just store it.
Now, I am not advocating doing anything illegal, but I know people who have bought in OR and brought things into CA without waiting the six months. And, they have gotten away with it. YMMV, and there are penalties for getting caught...