It is also worth noting that in some states, the requirement to register, title, and pay taxes
(AFAIK USE TAX not SALES TAX because there has been no sale
, no jurisdiction, to levy sales tax unless the boat
in that state) varies depending on whether the boat
is spending CONTIGUOUS DAYS (sequential) or CALENDAR DAYS in a state. In some states, if you stay there for 183 sequential days within any single
calendar year--tax is due. In other states, 183 sequential days, even if they split over two calendar years--tax is due.
In a radical accident
of rationality, in NYS, you only have to register a boat if it is "on the navigable waterways" actually IN THE WATER
for more than 90 sequential days. Show a receipt that it was on dry land for storage
or repair, or show a fuel
receipt confirming you hopped across to NJ or CT for some reason, and your 90 day clock resets. Again and again.
You have to either know where you are going, or be a vagrant and just sneak on through. The tax men
are damned clever. And if you want to stay in a marina on anything more than a transient basis? Odds are the marina either is already required, or will soon be required, to send a list of all "out of town boats with long term contracts" to their tax men
And their presumption is always "guilty until proven innocent".