Originally Posted by mad_machine
news to me. I know here in NJ, you may sales tax when you put the boat in your name.
It's probably sooner.
While I was waiting for coast guard documents, the NJ taxation bureau called me up to collect the sales/use tax. This action was about 90 days after a Maryland purchase. I had earlier attempted to register at the DMV (which would mean paying tax) but they needed additional information.
The tax collector told me the use tax is due the moment a NJ resident brings the boat into NJ, not after 180 days as I had believed. We discussed those that keep their boat in Delaware to avoid use tax; if you use this method (I dont) technically once you cross the centerline of the delaware river, you owe the use tax at that moment.