Boats outside of USA
If you can find a way to register your boat in Rhode Island there is NO sales tax on boats here. In fact, whatever is on the initial invoice when you buy the boat is covered under that, so any equipment you buy when you buy the boat is tax free as well.
I''ve spoken with dealers around here who will buy your sails for you and bill you on pass through when they sell you the boat.
Registration for a 36-40 ft vessel is $250 for two years, whether it is CG documented or not.