Haven't done mine yet but Phuggit, my bro in law, just did his mule in AZ. He went street legal, took it to Parker and they didn't even check it for a windshield. Don't know what he did for taxes but AZ sales tax is less than CA.
I'm getting mine private party and reg it in AZ. No sales tax. I will also try to get it street legal.
I think the req's are:
Horn
lights front and rear
brake lights
Dot approved windshield
I'm missing something from the list above.....so I guess this is a good question and I should pay attention to the answer.
Chris