Non-citizen buying boat in US: sales tax implications?

[stephandjay]

Hello, I tried finding this answer on the internet, but am still confused. Appreciate any help or advise.

My friend, non-US-citizen, wants to buy a recreational 42ft sailboat in the US (Maryland), where the purchase will be made by a Bahamas company. They'd like to purchase the boat now, but will be waiting until December / January to sail down to Bahamas / the Caribbean.

However, we're unclear about the tax implications and registration needs...

Registration / documentation questions:

• From what I've read, the boat's USCG registration would have to be removed from USCG Documentation. I assume he'd transfer the vessel registration to Bahamas. Is this correct?
• Does he need to register it at the state-level or not?

Registration / documentation questions:

• What are the sales tax implications? Does he have to pay sales taxes?
• If there is sales taxes, is he paying Maryland taxes (where boat is located)? Or can he pay NC sales tax if he were to store in another state like North Carolina for next few months?
• Are there any other state tax implications, if the boat will be on US waters for a couple months?
• What suggestions do you have for reducing any tax fees?

Thanks in advance!