[LIforrelaxin]

Do you have a residence in NH? That is the main question....

You can register something like a trailer as a non-resident... at most town halls, as long as you have a residence in that town... Now because you are registering it as a non-resident the town will ask you to sign paper-work indicating such, and also indicating that you will not pull the trailer outside of the state of New Hampshire.

I have heard that some towns don't own up to the fact that this can be done... but it can... I know people that even register cars, that they leave at their camps in New Hampshire as well....

Now if you want to register the trailer in Ma. to avoid all confusion, have a simple bill of sale written up separately for the trailer. If you have a single bill of sale, you will get taxed on the whole purchase, however if you can provide a bill of sale for just the trailer that you are registering, then you pay only the sale tax on the trailer... The tax on the boat would be collected when it is registered.... however if you never register the boat in Ma. and it is never used in Ma. they have no grounds for collect sales or use tax on the boat....