AS others have posted each state is different as to taxes owed based on 'state of principal usage
' not the 'residence state' of the owner.
State of 'principal use' is the defining element for taxation ... and that varies by definition for and by each state; and, is (now) the typical control of where you pay your taxes.
This not only apples to boats but also cars, trucks, and personal aircraft, etc.
Go to BoatUS - Government Affairs - State Boating Information Home
... then click on your state and the state that where you are interested in keep the boat ..... and then expect to pay the 'differential' or the difference in tax bill between your 'home state' and where you keep the boat as a worst case scenario.
Besides all that, many counties and local municipalities are applying additional taxes based on 'principal usage', usually as a personal property or property tax; and, if the boat is within that jurisdiction during a certain time of the year - usually January, etc.
Be careful as others have posted, if you dont completely know the tax liabilities for all these different states, cities, counties, etc., you can wind up owing a lot in interest and penalties.
... and to think that on of the chief reasons for the American Revolution was the objection to simple and insignificant taxes on tea and 'stamps' !!!!