The reason I have read is that the car can only be taxed within a given jurisdiction. If you travel outside that jurisdiction then the vehicle would not be taxed by that authority. I could be taxed by an authority in another jurisdiction.

The analogy is probably a fuel tax that is paid at the point of purchase.

Still, it seems that we could agree that taxes for a vehicle be paid in the jurisdiction where it is registered and just use odometer readings to calculate the distance traveled.