Maryland is the state which, last year, established three "school zones" in areas where there are no schools OR school children, as a clever way to set up speed cameras and then send out the tickets at higher rates because a "school zone" was being violated.
I kid you not.
And as of 1/1/2009 NJ became the first state to require a boating safety course or similar certification for ALL boaters in NJ waters, including folks transiting across from the neighboring states. Either a NJ course, or one from your home state, no grandfathering no age exemptions.
When in doubt with tax authorities, the safest course is to ask them for an official advisory opinion, which may be worthless when a new commissioner or new policy comes into effect the next year anyway.
They're all getting very very hungry with all the budget shortfalls, it is not paranoid to assume they'll try to find new ways to get revenue, or higher rates, in the next year or two.