"Once you become a resident of NY, sales tax is due and payable within 24 hours of your boat entering NY waters. "
That could hurt, since IIRC NYS declares you to be both a resident and a citizen (of the state) after a mere 30 days here, if you have made any declaration or shown any intent of residency. But it would be USE TAX, not sales tax, and it would not be demanded until the boat was registered.
I dug into that with the NYSDTF folks, and the NYSDMV folks, and if a powered boat is in the state, it doesn't need to be registered here until it has been "in the navigable waters" for more than 90 contiguous days. No registration? Then you're on the honor system for paying use tax, and it is unheard of for anyone to accept that honor of paying that tax unless they have to.
OTOH, if you're between the ages of 18 and 45 and you become a state resident, under the State Military Laws you are also responsible to serve on active duty in the State Militia (that portion known as the "unorganized Guard") at the discretion of the Governor, when and if he needs to activate it. Hasn't happened in a very long time--but that's an obligation on male residents here, too. The Brits are no issue, the Indians more problematic (there are some major land issues), and we've never formally condoned the Vermont Cecession, Vermont being part of NYS that ceceeded back before "America" was formed. (It was simply allowed to happen, as the land wasn't worth much and Ethan Allen & Co. swore to make it a very bloody fight.)