I did that with a tractor I bought 11 years ago and it never came back on me about the taxes. I Im assuming I'm in the clear now. I also did that on two atvs 15 years or so ago. I personally know 2 guys that got nabbed 2 years ago for sales taxes on a sxs and a boat, a year after they bought them in another state. Im not sure if they had any penalties or not. But what screwed them the most was that they could have financed the tax if they would have paid it 1st. I think everything is so electronic nowadays that it makes it easier for the state to figure out who owes sales tax to them, no matter where u bought it. I personally wont try it again because i give up gambling a long time ago when i figured out i was a loser. Lol. If u like to gamble go for it and u could save 1-3k depending on machine and state u live in.
Tractors don't have titles, or require any registration from the state. If I sell a tractor to an out of state buyer, I don't have to collect sales tax. If you're NOT tax exempt (farming, etc) I guess you're supposed to pay the sales tax when you get home. If you don't, I suppose if they audited you, they might make you pay the sales tax.
I bought out of state, and tried to get out of registering it. The bank I financed with got pretty testy about it after a couple months, so I had to bite the bullet and write a check for the sales tax, registration, and plate. I think it's bullcrap that they want us to pay for registration and a plate when we can't "legally" ride roads. In PA, off road vehicles are registered through the Dept. of Conservation of Natural Resources (game wardens). The plate only gives me the right to run state forests, which I never do. But they will fine you for not having a plate, even if you're not on state ground.
I've never installed the plate on my machine