Here's New York State information on the obligation to pay sales and use tax
I was unable to locate specific information on the State of New York's website, anyone know of better links? Another question, can your boat be your legal residence if it's moving all the time or does a US citizen have to have a physical address?
. Basically, in NY if you "use" the boat at all in New York
they want the sales or use tax, even if it is only for a brief period. If you purchase
it from a dealer they will collect the sales tax, or at least they should. If you purchase
it from an individual I believe New York
expects you to pay the sales or use tax directly on a form that you must file. I'm pretty sure as long as the sale
of the boat takes place in New York State they expect you to pay the sales tax, no matter where you are from, or no matter how long the boat stays in New York. I would check with the tax folks to be sure. Here is their form
for claiming an exemption from the sales tax.