Here is the deal in Maryland. [disclaimer - never trust
advice for "sea lawyers" on CF, but attached are the reference articles I found].
I was advised by a yacht
broker there that I had 90 days to remain in Maryland if I bought the boat in Maryland. That turned out to be complete BS, and is a tale often repeated there. They evidently train all the sales agents there to repeat this falsehood.
Here is the real deal...
"A boat purchased in state [Maryland], but leaving for another location:
Such boats can file a Maryland B110 form with the Maryland Department of Natural Resources, and so long as the boat leaves the state in short order is principally used in another state, no tax is owed to Maryland. If the destination is international or no or low-tax state (Delaware, Virginia, Rhode Island, for example) then no tax will be due at purchase and no tax will later be due for the use."
So, 1) you have 30 days to file your B110 after the
sale, 2) you have to bug out of Maryland in "short order" [how is that for a
legal standard?], and 3) you have to spend more time in another state than you do in Maryland - or else they can get you later and will.
The alleged 90 days is how much time you have to visit Maryland if you are registered in another state and pass through, before they consider you a "Maryland boat" and take their 6%. So don't linger too long in Maryland.
Virginia tax, BTW, varies according to county. Hampton, for example, is $.000001 per $100 of assessed value (a special rate approved by voters there to incent
boating - it worked for me). Other counties are several percent.
Florida is more onerous than Maryland. They take around 7-8% Sales/Use Tax (6% plus local 1-2%) on a
new boat purchased in Florida. There is a temporary exemption for out-of-state buyers,
buying only from registered FL Brokers (not individuals). You can then have 90 or up to 180 days to escape Florida.
If a boat is purchased out of state and brought into Florida within 6 months of the
purchase, then FL considers it a "Florida purchase" (but will credit you whatever tax was paid in the state of purchase). Foreign sales are subject to Florida use tax whenever the boat comes to Florida. Florida requires to register in Florida after 90 days for boats over 5 tons.
Registration fee is not the same is the Use Tax ... just a nominal annual fee. That is fair, IMHO.
North Carolina has a 3% Sales/Use Tax on boat purchased there, and it caps it $1500. A pretty good deal. NC seems very boat friendly.
Delaware and
Rhode Island have no Sale or Use Tax and are the most boat friendly (if you don't mind the
winter weather). The reason these other states are so aggressive is to get people who buy/register in Delaware or RI and bring their new boats home to Maryland or Florida.
I don't know about the other states, as I am not considering them [and disclaim all info provide herein].
The bottom line is you have to a) choose a "home base" where you plan to keep the boat the most, and pay the state tax there, or b) keep moving and keep records (dockage receipts,
fuel receipts, etc), not staying anywhere more than 90 days.
If I am a resident of a state, it is reasonable for me to pay the tax there. I chose to live there, knowing the deal, and I should pay - in my humble opinion.
If I am not a resident, and move around a lot, I should pay reasonable
fees in each state (ie sales tax of
fuel and dockage, boat registration, etc).
If I get somewhere I like and spend more than, say 3 months there, I should plan to make that the home base for boat, and pay the state Sales/Use Tax. I have essential established a second residence in that state.
You should pay attention to this. You can buy a lot of new
rigging, dockage, or
beer for what you pay these states in tax.
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