If your open-end lease includes a purchase option, the lessor may permit you to arrange for a third party to purchase the vehicle. Although this is not a contractual right, most lessors will allow to do so.

If you purchase the vehicle at the end of the lease and then sell it to a third party, most states require you to pay sales tax on the purchase price and require the third party to pay sales tax again on the purchase. Any inspection or registration fees would also be due from both parties. If the third party purchases the vehicle directly from the lessor, you can usually avoid the double payment of taxes and fees because there is only one transaction involved--the sale of the vehicle from the lessor to the third party.