Yes.
You can buy a used car, and say your the 4th owner, your the 4th person to pay sales tax on the car. Not only that, you dont pay sales tax for what you paid, you pay sales tax on waht the blue book of the car is. (If its newer than 2000-2001 IIRC)
Example, when I traded my grand prix, had a sales reciept written out for a grand I think, but that doesnt matter, because NYS charged me sales tax on the blue book of the car which was 3500