Depends state by state.
For example, in Missouri taxed 8% on the lease payment.
If financing you pay the whole sales tax up front, ouch. But when you trade in (or sell privately) you get to deduct that sale from your cars sale price. So you are double taxing. So if I bought a new $25k wrx and zero trade in, nor sold a car beforehand, then pay $2k in sales tax, now let’s say you trade the car in 2 years later for $15k for another $25k wrx, now only paying the sales tax on $10k that time around.
Gets complicated for each state, Texas you pay the full sales tax up front whether leasing or not. And I believe Florida, or some states don’t even have a sales tax.