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NH does not have a sales/use tax, so you will not need to pay a NH tax.
Mass does nave a sales/use tax and will want to get 5% from you, if they can claim it.
As a non-resident you can legitimately avoid the Mass tax, but apparently only if you take "possession" outside of Mass. If the boat is in a yard, you would need to have it transported out of state before/ at the time of the purchase. Your dealer should be well aware of how to play this game...Mass residents with Florida homes do it at the Mass car dealers...they buy a car...then drive off in the new car with a form from the dealer, where the dealer certifies the dealer delivered the car all the way to Florida.
Certified...in several regards...
Last edited by sailingfool; 02-16-2009 at 10:38 PM.