Each year, there are vintage automobiles that sell for hundreds of thousands of dollars; so too, there are art pieces that sell in the millions of dollars in which though there are seller as well as even buyer fees involved in these transactions, in regards to the payment of a percentage of the sales price to the institution conducting and hosting the selling of these products; it is somewhat surprising, though, that the vast amount of these sales conducted in the United States, do not have an associated sales tax attached to these sales.
When it comes to the rich and powerful, they are well gifted at their avoidance at paying their fair share of taxes, mainly because they make sure to see that appropriate legislation is passed for them thereby giving these select elite people, tax set asides, as well as tax preferences; which in the scheme of things does not really make much good sense, since the very people that can most readily pay their fair share of taxes are those people that have the most money.
Unfairly, the very rich are treated differently from ordinary people, of which, they prove such to everyone else by their wealth of special privileges, available just for them, each and every day. Consider that when the common man, purchases a piece of art, or an automobile, they are subject to the sales tax of the locality of where they purchase that item from, or occasionally in lieu of that, their own locality. On the other hand, when the price of a given automobile is incredibly high, or when a given piece of artwork is at some astronomical level, the purchaser of these items, when such is conducted through some sort of well respected high-end auction house, the collection of a sales tax in the locality of that sale, almost never happens, and if such sales tax is scheduled to be collected, there are workarounds such as the usage of a Freeport, which as the name implies, means that as long as the item does not supposedly leave that Freeport, it is not subject to a sales tax.
The bottom line, is that the tax code has all sorts of exceptions and exemptions, of which, it isn't fair that an item such as a car or a painting, is subject to a sales tax for everyone, with the exception of when these are super-expensive items set at an auction, which means that they become in effect, exempt from such. It would be far better for all those collecting, dealing, and involved in the buying and selling of high-end cars and art, that the appropriate sales tax of that locality be applied to such sales, so that these superrich and privileged people would do their part to pay their fair share to the budget of their counties, cities, and States, as is required for everyone else by tax law.
Ultimately, a sales tax as currently implemented is a regressive form of taxation, since it applies to everyone at the exact same rate, irrespective of income and wealth of that person. So then, the fact that the superrich are able to escape paying sales tax for specific expensive items implicitly signifies that they believe that the common man should duly subsidize them.