Key words on that web page:
"Others purchasers, however,... perhaps have a higher threshold for risk."
Just to make sure you have not misunderstood the purpose of this thread, I am not looking to avoid paying all sales tax. I want to select the correct state to pay my sales tax, and hopefully preserve my right to move to another state in the future without paying sales/use/excise tax a second time via reciprocity. At this point I have some limited flexibility to select that state, and I will use the resulting tax consequences (along with the quality of sailing) to help make my selection.
Like you, I take a very dim view of those who go to great lengths to avoid paying their fair share of taxes. It costs money to maintain our waterways, and everyone should pay his fair share. But if people insist on avoiding all taxes, there are attorneys who are willing (for a fee) to help them find legal loopholes. While I dislike that, it's not illegal. I support states' just efforts to close those loopholes - though I would prefer that closing the loopholes does not cause tax-paying boaters to have to pay duplicate taxes to multiple states.
Last year a fellow posted a message (perhaps in this forum, perhaps elsewhere) about the use tax on his boat. He'd been a NY resident paying his income taxes as a resident for many years, but purchased his boat and took posession of it and registered it in another state. After 20 years (literally) he brought it back to register and keep in NY. At which time the NYS authorities demanded use tax INCLUDING 20 YEARS OF PENALTIES AND INTEREST for failure to pay the use tax at the time of purchase.
Somehow I get the feeling you may not be telling the whole story. Did this guy pay sales taxes to another state? Or did he select a tax-free haven for the sole purpose of avoiding the tax? Did he actually use the boat for 20 years in the waters that he was registered, or did he use it somewhere else? Was the state one which had reciprocity with NY? Did NY send him a warning letter 19 years earlier which he ignored? Depending on your answer to these questions, I would either have great sympathy for him, or I would think he got what he deserved.