All Toyota leases I have seen have excluded sales tax on the payoff. Maybe you’re think of dealer inventory tax?

Also, keep in mind that your vehicle will have to be reappraised once you actually receive the title. Turn around time is closer to a month +.

Keep in mind that her payoff excludes tax, title, license and any lease fees. Additionally, if she purchases the vehicle directly, she’ll have to wait for a physical title before she call sell her vehicle. (Can potentially take several weeks)

Purchasing and selling doesn’t seem worth it to me in this situation.

Who is the lease provided by? There are different processes for each lienholder.