[70Sixter]

As far as the car goes, get a pre-purchase inspection. Leased expensive cars that have been cared for are often a goos deal because they normally have been maintained by the book.

It is possible you could both benefit if you get a cars for below book and he gets more than the end-of-lease terms.

Taxes vary by state. No tax on most used cars. I would assume that lessee paid tax at lease start. I'd ask a local who buys or sells in your state.