bill, you really have two choices. Contact the Taxachussetts tax department and motor vehicle department, and get their written opinions and laws. That should be on a web site that you can dig up in 30 seconds or less.
Second choice, ask folks on the web or elsewhere, don't get the actual written laws and professional opinions, and you could wind up like one forum member did.
After 20 years he brought his "bought it out of state, never thought we'd be bringing it back" boat back into NYS waters. Shortly after got a bill for compounded taxes AND PENALTIES for the 20 years that had gone by since he SHOULD originally have paid use tax on the purchase of the vessel. Last heard of, asking forgivance with a tax lawyer in tax court, where "I didn't know" doesn't buy any.
Taxes can get VERY NASTY especially since the tax court can SEIZE THE BOAT and then very undemocratically, tell you that it is your problem to prove they are wrong. You rwally need to deal with the authorities directly, and your state citizenship and residence will be critical factors.