So that I understand correctly: a person broke the law, the legal system used legal methods to deal with it, and he complained because he's a celebrity?
https://xkcd.com/1494/
He didn't break the law. The company was registered in Montana, and he bought the Ferrari in Texas where it was also destroyed in his "durability" test. Why should he pay taxes there? It's not a loophole it's just the law
I believe you're not fully understanding the entire context of his legal troubles.
Neither of us fully understand the entire context of the legal battle, since there is a gag order and neither of us are Cody Detwiler. Certainly though registering luxury vehicles like this under an LLC is common thing to do, and the Cody case is particularly silly because the vehicles were for his company.
If you keep and operate a vehicle in TN, the law says you must pay tax on the vehicle in TN.