No one likes sales tax. Here in the USA it is standard to pay tax on boats and 
cars even if they get sold 300 times. What we do have and you might not is *50 
STATES* that can make up 50 rules and will sometimes tax the same boat you 
already paid tax on. My boat was bought in 1977 and presumably the tax was paid 
then. I was 13 years old in 1977 and not overly concerned with sales tax laws, 
so I hope no one asks for the paperwork! If I move to another state or *stay 
there long enough while sailing*, they just might decide I need to pay tax to 
them as well. Sometimes you can get out of it by proving you already paid in 
your home state, which I would have one hell of a time proving. Some states are 
reasonable as to the length of stay and some are not. Maine famously decided to 
charge sales tax on airplanes that were there more than 1 week! That rule went 
away pretty quick when they realized how many tourists that would chase away 
besides for making any paint or repair shop in Maine lose every single 
out-of-state customer.

Joe Della Barba
Coquina
C&C 35 MK I
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