Where do you keep the boat?
In most cases, the state where the boat is being used wants you to register it there. If the boat is in Florida waters, for example, for 90 days or more a year, Florida wants its $$ for state registration
. I am not certain what other states require. The feds don't care, it is not their fight.
It doesn't matter where the owner is a resident. BUT, if you actually reside in Texas
and that's where the boat is most of the time, I would suggest that you register it there.
Most states want to see some state registration, even if it is not theirs. Since state registration is generally easy and cheap
, it doesn't make sense to fight it, even though the boat is federally documented.