Manufacturer Rebates and Location

[Herr Kutz]

I just asked a dealership from out of state for OTD price before TT&L of a vehicle and he gave me different prices based on their ZIP code and my ZIP code (the manufacturer incentives differ between the two zip codes). Does this make sense? I thought the sale price of a vehicle was based on where you bought it and the TT&L was based on where it's registered. Is this not the case? My first guess is that it's just the dealer BSing me to get more out of the (potential) deal.