It is not cut and dry. In most cases, if you buy a boat in one state, that state will expect you to pay the sales tax in that state. There is typically an exception for the case where you buy a boat in one state, but remove it from that state within a stipulated period (somewhere between 30 and 90 days depending on the state law).
This is not as bad as it sounds however, because many states have reciprocity, so that if you pay the sales tax in one state when you buy the boat but move it to another, the state that you move it to will not require you to pay the sales tax over again, except in the case where the state where you bought the boat had lower sales tax than the state where you moved it in which case you typically have to pay any difference between the lower sales tax and the one in the state where the boat will be kept.
Since these laws vary from state to state, you need to research this with the individual states involved.
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Curmudgeon at Large- and rhinestone in the rough, sailing my Farr 11.6 on the Chesapeake Bay and part-time purveyor of marine supplies