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Old 01-14-2010
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catamount catamount is offline
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If you buy the boat in a state that collects sales (or excise) tax on the purchase, you usually have a limited grace period to get the boat out of state in order to avoid paying the tax in that state -- but you will have to pay the tax in the state you take the boat to (assuming state 2 collects such a tax). Once you've paid the tax in that state (2), and if you keep the boat in that state long enough, then when you bring the boat to a third state, they (probably) won't expect you to pay the tax again, but they will expect you to register the boat with their state (if you keep in the state long enough). All that matters is where the boat is physically, and for how long. It does not matter what you claim as the hailing port when you document the boat -- the hailing port can be any place in the US.
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