I recall Georgia getting a bit of a hard-on for exotics that were tagged in Montana but kept in GA.  I understand the desire for GA to collect the tax revenue on those cars if they're permanently in the state.  That makes sense.

What I wonder about it why isn't this applied to trucking companies.  You've got XYZ Trucking Company that has terminals in several places in GA.  They use these trailers only in their local area but are tagged in Indiana or Wisconsin or somewhere else.   Why would Georgia go after maybe a hundred (probably less) when there are several hundred 53' trailers that are kept in Georgia but carry tags from another state?   Is it they know the trucking companies have lawyers?  A carve-out in the laws specifically for these trailers?  They don't care because taxes are negligible?

Follow the money.  The donors' money, specifically.  I'm betting you might find some trucking lobbying firm has cozied up the GA politicians.

That wouldn't surprise me at all.

Ga. Motor trucking association. I used to be a member. Trailers are small fry and interstate trailers are hard to deal with for them. It is hard to prove your trailer lives in Georgia all year.  Maine is the state of choice for trailers.  There are companies in Maine that do nothing but tag trailers for people.  The tractor is where all of the money is for tags and taxes.

Full faith and credit. Georgia can't do shit. It's all an empty threat.

elaborate please