My girlfriend just graduated from college and is moving away.  She has
a car here and wants to sell it but she is leaving before she is able
to.  So i am taking it upon myself to sell it for her.  What would be
the easiest way for me to be able to sell it?  Perhaps transfering the
title to me but i am not sure if that would involve tax problems. 
Thank you for your time.  I am in California and she is in Minnesota.

She could execute a power of attorney to you authorizing you to sell
the car.  She would sign the title and you would fill in the
purchaer's name etc.

Contact the state motor vehicle dept. in which the vehicle will be
titled and ask them what they require to register a vehicle with an
out of state title.