[DaytonaCoupe66]

As a seller you pay no taxes; taxes are paid by the buyer. The buyer can hire a broker or manage the transaction on their own. I find the government website rules to be clear, but some technicalities can become wildly contentious in chat forum blogs. It's best to reach out to the office that has jurisdiction as it will be their opinion that prevails. A few phone calls will reassure that you're on the right track. Otherwise lots of stress when your new ride is stuck at the border on the Friday night of a long weekend and the Customs dude isn't sure if they can let that in. In the case you've described I'd avoid advice beyond encouraging the US buyer to check with their Federal and State authorities.