if they sell a bike cash and they don't want to report it Uncle Sam isn't going to come down with guns blazing over it, they typically won't even know, unless you somehow miraculously are in business for 10 years with invoices from your dealers for bikes that accumulate to be more than your yearly income then that will throw up a red flag. seeing how the number of people who are going to buy a 3k bike cash are limited, then i would say you have a better chance at saving them and yourself some money if you pay cash and it stays off the books. they save on fees and taxes. you save on markup and taxes. I have yet to buy anything expensive at the LBS and not been able to say..."if i pay cash can you cover the tax" which typically means...let me get it for that exact price and you put that cash in the pocket...kthnxbai