Join Date: Jul 2002
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Purchasing a boat beyond US borders?
I think you need an answer geared more to the foreign environment than USA state tax law.
Type of currency is irrelevant, as it will likely need to be converted to the currency in use at the place the sale occurs. Exhange rate fluctuations play a big picture in this.
Before purchase, you will want to execute paperwork that seeks U.S. documentation of the vessel. This will protect the boat from - immediately - being liable to local tax. In Europe, this tax is generically known as Value Added Tax (VAT) but it varies in percentage from one country to another.
When/if returning to the U.S. with this boat, you will be liable for approx. 2% duty to Customs on arrival. After that, what tax you pay to local/state authorities depends on where you place the boat, for what period(s) of time, and how visible it is to them.