Just for the record. The Massachusetts "sales" tax is actually a sales and use tax. If it's not purchased or used in Massachusetts then the state has no claim on it. (See recent court ruling re: Town Fair Tire)
Massachusetts imposes the "sales" tax when the boat is registered in Massachusetts, not at the point of purchase.
Now, getting back to the issue at hand. I got my renewal today and it was up by $20. This is the only source of funding that I am aware of for the NH Marine Patrol.
If you want to look at some of the boating stats many of the rescues performed by the Marine Patrol, especially early in the season, are of vessels that do not pay the registration fee! Think about it!
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