If you are not a citizen then you need to register the boat some place. Your home country makes some sense nearly all the time. As a non resident you can't stay here forever without a green card so your visa runs out and then you no longer are resident of a state and you can't have an address (mostly). You would need a proper mailing address to register the boat in a state. Some states require taxes
and they don't care if you are resident. If you register a boat in a state that is where it has to "normally" be kept.
So you register in Delaware with no taxes
but if you keep the boat in Maryland
6 months or more the state of Maryland
will want taxes. In that case they don't care who you are or where you live or where the boat is registered. Taxes are mostly about where the boat is and nothing more. Registration
is not connected to taxes. The calendar can make you owe taxes based on location of the boat.
For a non US resident it's a lot more complicated because there is you, the boat, where you are, and where the boat is. They all can have nothing to do with each other and have different issues as far as legal
status, taxes owed, and meeting requirements. The details in the end do matter. Using the ineptitude of local officials to skip out on taxes may work but won't be legal
. They are getting smarter.
If you plan on taking a boat back to your own country you would be best off to register it with your country and take care of that paper work upon purchase
, then you know you can come home with your boat. Your visa limits will avoid most all tax issues with the US or state governments, but you need to check state buy state.
The purpose of registration is more than being legal. It is a way to prove to any official that wants to know that you indeed own the boat. There is a general presumption of guilt if you can't prove you own the boat legally. They think you stole it! Not a very good situation. While it might not come up you really don't want that potential trouble.