They key is keep your first year registration. I had a loan on my boat and even though it was operated and stored in NH exlusively, when the bank went to file the title with the State it got flagged by the State of Maine Revenue Services.
All I had to do was send in the old registration to show it was properly registered in NH and that was it. Not tax was due.
And, as long as the boat is registered in NH for over a year, after that you can legally bring it to MA without getting hit for the sales tax.
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