Minimizing Taxes; Hailing Port
Your hailing port will have little to do with the taxes that you will pay on your boat. Most states that have taxes have gone to a user fee rather than the old system sales tax and registration fees. What that means is if you keep a boat in a State longer than the prescribed amount of time (it varies from 30 to 90 days depending on the state) you have to pay a user fee to that state. If you have paid sales tax on the boat in the state of its origin, equal to or in excess of that state''s tax rate, there is usually reciprocity which means that you do not have to pay sales tax again to register for a user fee in the new state.
Of course is you register the boat in one state and use it in another there is always the chance to get caught. In Maryland they walk down the docks and record registration numbers and if you are still there after the prescribed time you can get charged not only the user fee plus a pretty hefty fine.