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Originally Posted by RLW
What is paying up front mean. If yo do not register in MA and sell it, there still isn't any tax to you. If the purchaser registers it then he/she will pay the tax on the amount he paid for it from you. New Hampshire does have a non resident registation which means you can use it in that state and that state only. I have a vehicle registered that way, but I do not know if that goes for trailers or not. 
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The non resident registration seems to work only if you own land in NH. When I used that technique for my boat trailer that was the first question the town clerk asked...after that it was just paper worked. So my question for Crownline guy becomes where is the trailer headed? (e.g. owned land, leased land, or just a campground).......... Owned land or leased land you might be able to tittle it in NH, not sure how they would treat it if you just had a site in a camp ground .....