I bought a used RAZR, went to my tag agent to transfer the title. pay the excise tax! I can't remember or sure, but it was about $400.00 I think. I was floored by this, but payed it. I started calling around to other agents to see if this was correct, or not. One lady at an another towns tag agency ask me if I had a Farm Tax number, which I did, and told me it was legal to use that on these fees. I called my agent back and told them to hold my check, and check to make sure this was permitted, and I would be right up. It was leagal they just didn't know about this rule, and I got my check back, I think it cost less than $20.00 in fees! It never hurts to shop around!Plenty of tag agents, find one that appreciates your business and then take all your business there.