Flipped in the sense that it was 6+ months, so yes we flipped it And technically Puerto Rico isn't out of the country. Believe it or not, there is a Ferrari dealer here. We considered taking our Ferraris to PR until we did a little math. Importing a car here requires a 30-40% tax. Our Portofino would have cost $80k-ish in tax. The 812 would have been $140k in tax.... No tax on EVs and Plug Ins. No import tax or sales tax.