Well, the taxes are up to you. You can have him state on the bill of sale that it is chasis only and the engine is not running and hope like hell that he goes along with it if the state calls. Then you take the bill of sale to your DMV and try tell them that this shell is worth $2000 if you want.

As to your friend, no offense but I'd rather have him take it to a dealership for a PPI.

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01 Ford Excursion Powerstroke
99 E300 Turbodiesel
91 Vette with 383 motor
05 Polaris Sportsman 800 EFI
06 Polaris Sportsman 500 EFI
03 SeaDoo GTX SC Red
03 SeaDoo GTX SC Yellow
04 Tailgator 21 ft Toy Hauler
11 Harley Davidson 883 SuperLow