is the Shift vehicle preparation fee legal ???

Shift , a used car dealer in San Francisco
charges a fee of up to $ 1500. per vehicle and calls it a vehicle preparation fee
this vehicle preparation fee is unlawful and beyond fees dealers are allowed to charge any buyer
this fee should be included in the net selling price of the vehicle
and is of course taxable
it appears Shift adds this fee to every purchase they complete
it appears they are not collecting the correct sales tax

perhaps the DMV needs to look a little closer at used car sales startup Shift