Yes, there is a gas guzzler tax on the car, I believe it's $1,000 but it may be higher, not sure because I bought my 03 used. There really shouldn't be any issues with it if it's never been driven, just give it a good look, check for scratches and start it up, make sure fluids are ok and such, anything else will obviously be under warranty. As long as the numbers come out ok I say buy it. I had a dealer try to get me to trade my 04 350Z in (which I paid cash for to begin with) and they almost would not shut up about how "Cobras are gone for 2 years after this! We don't have a huge mark-up on them so we can't come down in price!!", and also would not give me more than $22k for my car which stickered at $32k and had less than 2k miles on it. I walked away from that deal (which was NOT a deal, a 2004 Cobra WITHOUT the chrome wheels option with a sticker price of $37,895, which meant $47,895 with my $10,000 trade-in loss NOT including my $2000 set of wheels and Navigation system I purchased after buying the car). A month later I end up with a used 03 for $24,500. They're built strong and aslong as you get the money to match, it's a great car to own!
