Conference unifix::sailing

    In what state do you reside ?
    
    If in Mass. you will be obliged to pay Mass sales tax and register
    it in Mass.  If in N.H., register it there. You will legaly avoid 
    sales tax. By keeping the boat in Mass for the summer I think you 
    will be obliged to pay the annual Mass excise tax. There are probably
    a hundred ways of avoiding the excise tax, but NOTES isnt the place
    to discuss that.
    
    The Coast Guard does not require anything of you (other than safety
    equipment) if you are registered with a state. I am not sure a boat 
    this size can be documented anyway (something about 10 long tons minimum).
    
    If you bought a VHF, you should obtain a station and operators license
    from the FCC (no test, just paperwork).

    Good Luck,
    Walt

    How brave are you?  You can't document a boat less than 5 tons,
    so no Coast Guard documentation is possible.  So you'll have to
    register it with a state.  I've heard tell of certain towns in
    Massachusetts charging excise taxes on boats moored there.  I don't
    know if Salem does that, but I'm sure someone will address that.
    
    I had a similar situation with my last boat.  It was registered
    in Mass but I kept her in R.I.  I never got nailed with Rhode Island
    taxes but I kept waiting.

    Side comment on .2:
    
    Rhode Island doesnt have any taxes directly on boats other than 
    sales tax for residents. There is tax revenue derived from mooring
    and marina slip fees (paid by the marina/mooring owner and buried
    in the seasonal rental charge). 
    
    Walt

    Also from Taxachussetts is the 'use tax' which = the sales tax on
    boats used in but not purchased in state. I don't know how the'll
    find you though; perhaps from marina of register or some such thing.
    Ah, the magic of computers in govt...
    Good sailing! Ed

A 22 foot boat is too small to be documented. NH and MA do NOT have 
reciprocal registration, ie, a NH state registration is not valid in MA. 
If you keep your boat at Pickering Wharf, you are very likely to be 
fined for an unregistered boat (the Registry police have a nice 
sportfisherman they cruise around in looking for a way to ruin your 
day). 

If you keep your boat in MA, you will be liable for the excise tax, 
which is rather small. The enforcement folks wander around 
marinas comparing lists to the boats there.

Now the bad news. Since you bought a new boat, you will be liable for
the 5% MA sales/use tax. I've heard that if you buy a used boat and
register it in NH for a minimum of six months before bringing it to MA,
you aren't liable for the tax. I've seen a boat seized at Pickering
wharf for nonpayment of taxes (a very nice Baltic). Again, the
enforcement folks wander around marinas comparing lists to the boats
there. If you pay voluntarily, the tax is 5%. If you wait for the state 
to find you, the tax folks are very likely to assess interest and 
penalties for tax evasion. No doubt they can be quite rude. 

So, you (an honest sailor certainly) have a choice -- MA registration 
and taxes or keeping the boat in NH next summer. 

A beer might help at this point.

Alan

    For more on this subject, see notes: 78, 80.

    Alan is correct on the 6 month ruling.  If you don't keep your boat
    in NH for a minimum of six months (and you have to prove it), you
    must pay the sales/use tax in Mass....sorry.
    
    I am told by some friends in the department, that there will be
    a pronunced increase in registration/safety equipment checks this
    season in the North Shore.  Good luck.
    

    
    I agree (for the most part) with Alan.
    
    However, I just bought a new boat in MA. And, I'm a NH resident. The 
    boat will be 'delivered' to NH. I will NOT be paying sales/use/fubar
    tax. See note 97.4. The difference is, I will be keeping the boat
    in NH. That may be a problem for you. I've heard about the 'six month
    rule' that Alan talked about. I don't know if that's true or not.
    I was told by Well's, "... when you buy a boat in MA, flags will
    go up in the tax dept. and they WILL contact you. So, have your
    records in order." I will.
    
    It is very difficult (if not impossible) to get the truth out of the
    tax people at the state house (again see note 97.4). There is a
    LOT of word-of-mouth tax law. If you believe what I or anybody else
    tells you, good luck. But, I have 'beat' the MA tax system legally.
    And my suggestion is you should try to if you feel that your situation
    warrants it! If I lived in MA, bought and kept a boat in MA, I would
    pay sales tax. But, if I bought a car in MA, lived in NH, kept the
    car in NH... I sure as hell wouldn't pay any sales tax, driving
    tax or excUSE TAX. 
    
    
    Gary H...
                                                                

    CHRIS:
    
    	I too am the owner of a new Catalina 22' recently purchased
    from Gauch Brothers Marina in Shrewsbury.  I saw the boat at the
    Boat Show in Boston recently and fell in love with it.  
    
    	Here's what I did.  I live in Massachusetts and bought the boat
    in Massachusetts......     HOWEVER,
    
    	I also have a N.H. residence, in which I had the boat DELIVERED
    to N.H.  In addition, I plan to moor the boat in Portsmouth N.H.
     (by the way, I've been having a hell of a time trying to find a
    mooring on the N.H. seacoast, but that is another story)
    
    	The bottom line for me is that, even though my primary residence
    is in Mass and I bought the boat in Mass,  the boat will be delivered
    to N.H., and will be moored and used in N.H.,  in addition, the
    boat will be registered in N.H., and the trailer is registered in
    N.H. and will be towed by a motorhome also registered in N.H.. 
    I believe that I have a case for LEGALLY NOT PAYING MASS SALES OR
    USE TAXES!!!!!!!!!!!!
    
    	On an aside, I'd love to keep in touch with your experiences
    with your Catalina 22'.  This is our first boat, and our first
    experience with sailing as a family.  My wife and I have both sailed
    in the past, separately, but we plan to attempt to sail as a family
    (three children 8, 4, and 1 year old) on our Catalina 22'.  Keep
    in touch.  
    
    Regards,
    
    Dave Landry