The WhistlinDiesel Ferrari lawsuit is a Tennessee criminal case in which YouTube creator Cody Detwiler was indicted in November 2025 on two felony counts of tax evasion, with prosecutors alleging he used a Montana LLC to avoid roughly $30,000 in state sales tax on a 2020 Ferrari F8 Tributo he bought for about $400,000. A second indictment involving a different vehicle followed in January 2026. Both cases remain active.
The Charges Against Cody Detwiler
Detwiler was arrested in Williamson County, Tennessee, on November 12, 2025.1WKRN. WhistlinDiesel Tax Evasion Williamson County The indictment, brought by the Tennessee Department of Revenue, names both Detwiler personally and his company, WhistlinDiesel LLC, and alleges they “unlawfully and willfully” attempted to evade state sales tax of $500 or more on the Ferrari F8 Tributo purchase.2WSMV. YouTuber With More Than 10M Subscribers Accused Tax Evasion TN The alleged unpaid amount is about $30,000, consistent with Tennessee’s roughly 7% rate applied to the car’s price.3Road & Track. WhistlinDiesel Tennessee Allegations Ferrari Tax Evasion
Under Tennessee Code § 67-1-1440(g), willfully attempting to evade state tax of more than $500 is a Class E felony; amounts under $500 are misdemeanors.4Tennessee Department of Revenue. Out-of-State LLC Registration Scheme Detwiler posted a $20,000 bond and said publicly that he would fight the charges. He also said he had received no prior written notice, phone call, or other communication about unpaid taxes before the arrest.3Road & Track. WhistlinDiesel Tennessee Allegations Ferrari Tax Evasion
Why the Montana Plate Is the Whole Case
The Ferrari was registered through a Montana-based LLC. Montana does not levy a general sales tax and allows LLCs to make tax-free vehicle purchases, and a small industry exists to set up these shell companies for out-of-state buyers of expensive vehicles.5The Drive. YouTuber WhistlinDiesel Arrested for Allegedly Evading Sales Tax on Ferrari F8 Tributo6Washington Post. Montana License Plate Loophole Shows How Some Taxes Invite Evasion
The strategy is legal in Montana. Tennessee treats it differently. Under Tennessee Code § 67-6-203, the state imposes a use tax on property used, consumed, or stored inside its borders at the same rate as its sales tax, no matter where the vehicle is registered. Tennessee residents who register a vehicle in Montana while keeping and driving it in Tennessee are, in the state’s view, committing tax fraud rather than exploiting a loophole. The Department of Revenue says it has secured “successful prosecutions across Tennessee” against the practice.4Tennessee Department of Revenue. Out-of-State LLC Registration Scheme
A Washington Post opinion column suggested Tennessee authorities may have been alerted by Detwiler’s own videos, which showed the Montana plate on a car he was visibly operating elsewhere.6Washington Post. Montana License Plate Loophole Shows How Some Taxes Invite Evasion
The Second Arrest
On January 22, 2026, Detwiler was arrested a second time at a Tennessee airport as he returned from overseas travel.7Road & Track. YouTube WhistlinDiesel Aka Cody Detwiler Arrested Again The Rutherford County Sheriff’s Office confirmed he had been indicted on charges of tax evasion and filing a false sales tax return connected to a second vehicle bought in a different Tennessee county. The make and model of that second vehicle have not been publicly disclosed.8Yahoo Entertainment. YouTuber WhistlinDiesel Arrested Again Ongoing
Detwiler said he spent about 50 minutes in custody before posting a $25,000 bond. He again said he was given no chance to resolve the tax obligation before being arrested, and he indicated he would continue to fight the charges.7Road & Track. YouTube WhistlinDiesel Aka Cody Detwiler Arrested Again
Is This Selective Enforcement
The Montana LLC approach is widely used in the exotic-car community, and firms openly advertise the service. Some observers have questioned whether Detwiler’s prosecution amounts to selective enforcement, since criminal charges for this kind of avoidance have historically been uncommon despite the strategy’s popularity.5The Drive. YouTuber WhistlinDiesel Arrested for Allegedly Evading Sales Tax on Ferrari F8 Tributo
Tennessee has said it considers the practice illegal and has been increasing enforcement. The Department of Revenue maintains a public page warning residents about “out-of-state LLC registration schemes” and says it conducts compliance audits to recover unpaid taxes, penalties, and interest. Utah, Georgia, and California have also stepped up enforcement against the same arrangement.4Tennessee Department of Revenue. Out-of-State LLC Registration Scheme
Where the Case Stands
Both sets of charges are active as of early 2026. Detwiler faces two felony tax evasion counts in Williamson County over the Ferrari, plus tax evasion and false-return charges in Rutherford County over the second vehicle. Detwiler and WhistlinDiesel LLC are both named defendants. No plea, trial date, or resolution has been publicly reported, and Detwiler has said he plans to give updates as the proceedings move forward.9Taste of Country. WhistlinDiesel Second Arrest Tax Evasion Case
One boundary worth noting: the Ferrari’s on-camera destruction in an August 2023 Waco, Texas cornfield fire, which the Waco Fire Department estimated caused $630,000 in damages, is not the basis of these charges. The fire department said at the time it was not pursuing criminal charges over the incident.10Waco Tribune-Herald. Waco FD Probing Case of Cornfield Stunt That Torched Ferrari The Tennessee case is about how the car was registered and taxed, not how it ended.