When we leased our Smart EV, the MB dealership had tax credits in some form where they paid the taxes. I was like, it isn't worth paying taxes on the whole car for a 24 month lease. TX is one of the 5 states where you (someone) must pay taxes on full price of car. Monthly lease payments can be handled when you are talking $200-$350, but when you have to add $80-$100 just in taxes on $40-$45, that makes it pretty bad.
That said, still better way to go for many as we have leased 7 cars and all have been great experiences. Not sure what we will get next at this point as just can't commit to a gas car ever again for any long time lease/own.