Originally Posted by alturia
I believe the use tax ONLY applies if you purchased your boat recently (within 2 years) AND did not pay the sales tax in the state in which you purchased it. At least that is the way it works in Maine.
Supposedly MA removed the time limit of ownership as an exemption to the use tax, although it is difficult to interpret the statues, that is a reasonable reading.
Sales taxes paid to another state may reduce the use tax due, depending on the state and MA's acceptance of their tax, again something difficult to evaluate until you are before the payment window with a check book