I have a friend who lives in Canada. He often comes down here to buy stuff to avoid the taxes. Equipment like a tractor he would unload, go and play in the mud to get it dirty, then load it back up. For smaller items he would take them out of the packaging and make it look used. If it was small he would just say he bought it at a garage sale, if large he would get bill of sale saying he paid a lot less than he did for it. As far as I know he never got caught. Not really sure what they could do other than say he owed more taxes.
As for buying a tractor from Barlows, if you pay cash there's not going to be a record of the sale. If you finance it then Kubota credit will want to put a lien on it and could file paperwork with the town, county, or state documenting the lien.