In CT, the original owner/lessee is exempt from sales tax if they prove it was paid in another state. I wouldn’t be so sure that the new leesee wouldn’t get banged when they go register the car in CT because they aren’t exempt. Also, wouldn’t shock me if NY tries to charge a new lessee sales tax again since the car left and came back and the car is being retitled. Probably better off letting someone figure out the sales tax situation on their own.
The 330e comment was a joke and directed at @vhooloo. I wouldn’t call this a “fantastic” deal btw… here is an almost $20K higher X5 50i for $799/month plus fees that no one has jumped on… pretty common here to get ‘18s under the 1% rule. Swapalease typically allows you to command a premium so you may have better luck there.