Utah and California step up their enforcement efforts.
This article also has much detailed discussion about when it's legal and when it's not (e.g., CA allows it (at least with regard to sales tax) if the vehicle is delivered outside CA and remains outside of CA for more than a year, IA law explicitly provides that shell company LLCs are disregarded and IA taxes must be paid if the human owner of the LLC is an IA resident).
https://news.bloombergtax.com/daily-...on-tax-dodgers