Some lessors will re-lease the same vehicle to you at the end of your lease. If the lessor will not do so, a dealership or leasing company may locate another lessor to purchase your vehicle and re-lease it to you. However, any registration fees and any applicable sales tax will either be capitalized in the new lease or paid at lease signing. If you decide to re-lease the vehicle, you will receive the same federal disclosures required for all new leases. Often, the value of the vehicle in the new lease will be the residual value under the previous lease plus any acquisition or initial fees due at the start of your new lease. The monthly payment calculation should reflect the residual value chosen for the new lease and other terms you have negotiated.