Conference vicki::boats

    Walt, what about this exise tax, I pay it on my car and my boat
    trailer but have never seen a bill for my boat. Are boats subject
    to mass exise tax? Does it have anything to do with having a slip
    as opposed to trailering?
    
    Bruce

    Actually, the 'Sales' tax is an excise/use tax which means that
    if;
    
      a) You are a MA resident and your first use is in MA waters. You
         will pay 5% of the sale price or the tax departments valuation
         of the boat.
      b) If you are an non-MA resident and your first use is in MA waters
         you likewise have to pay.
    
    The only way to avoid the tax is to;
    
      a) Buy the boat outside of MA.
      b) Actively use the boat outside of MA for at least 6 months.
         (this means show registration dated at least 6 months from
          another state. Show that the boat was used/stored outside
          of MA for at least 6 months) - (I had to show my registration
          my storage bills from Great Bay Marine in NH, and a copy of
          the mooring bill for the previous year).
    
    Excise tax will be assessed based on the value of the boat, depending
    where it is used (as of July 1 I believe). A portion of the money
    goes to the local town which collects it, and a portion goes to
    the state.
    
    Trailered boats should be charged on the basis of where they are
    registered, but many local towns presently over look this source of
    revenue. If the boat is moored, then the local harbourmaster makes a
    list of the boats in his/her harbor which gets submitted to the local
    tax department. 
    
    A boat must be registered in MA if it is stays in MA waters for 30 days
    (I believe it is continuously). Maine has a 90 day requirement.
    
    /jim 

RE: Note 16.3

>>  Most towns don't inforce it unless they have a heavy boating
>>  population.  And I for sure am not going to go running down
>>  to the town hall to be the first to pay!
 
This is definitely true. This is my 5th year with a boat registered
in Mass, and the town has never made any attempt to collect the tax.

>>  I'm glad my boats not in Marblehead!! As the Tax rate is 
>>  different in different towns as is there evaluation of your boat.

Are you sure about this Walt? Since I've never been billed I don't
know for sure about boats, but I know the automobile excise tax is
figured at a consistent rate state-wide. They charge $25 per thousand
of valuation, and have a formula for figuring the value based on age
and original list price. It does not take condition or market value
into consideration. The excise tax value on my friend's $20,000
Pantera was $1,000!

Unless they use a totally different system for boats, I don't think
that towns are free to set their own excise tax rate and arbitrarily
determine the value of your boat.

Rick W.

    Also, I  believe  the  exise tax is due to the down where the
    boat  is  located on January first (like car exise?).  I know
    of  one local tax colector who get up bright and early on New
    Years  day  an  makes  a trip to the local warehouse where he
    knows  boats  are  stored  and writes down numbers.  Then the
    bills go out, even though the people have never boated in the
    town nor do they live there.

    I think I am glad I like in Tewksbury!!!! I guess I have been getting
    away with something for a couple of years! Yes Virginia, there is
    a christmas afterall!
    
    Capt Never_paid_exise_tax_yet_Codfish

    
    I just picked up the new Mass boating law book today. It states
    that a boat numbered under the approved numbering system of another
    state may operate for 60 days in Mass before requiring new numbers.
    
    Thought this info would be helpfull.
    
    Bill Hovey-Marlboro

re:< Note 16.8 by AD::GIBSON >
    -< Oopp's Din't sea tha one. >-

   Where I live the harbor master has to submit a list of boats 
that are in the harbor (moored,berthed etc) as of July first. 
This data is then used to send out excise taxt bills. This year 
is the first year for this system. Unless the excise tax bill is 
paid no mooring renewel. It will probably take several years for 
this system to catch up with the non payers. But then why should 
anyone volunteer to pay. Many towns just do not bother to collect 
the tax because there is no real way for them to enforce it.
norm

    O.K. Norm didn't mean you. Sorry. But I heard rumors of a few that
    do.
    
    Good point! What about if I had moorings/ Slips in more than one
    location?? Say on the Cape and up north or elswere.
    
    Which tax applies??? or do I get double wammy from both towns?
    
    What if I kept a skiff on one, with the Big Boat only there Tempory?
    
    What If????
    
                                               Walt
    

re.< Note 16.10 by AD::GIBSON >
re.-< What if you had TWO? >-

re. O.K. Norm didn't mean you. Sorry. But I heard rumors of a few that
    do.

No sweat the harbor master also has the authority to tow and 
store  abandoned boats.

On the other side one only has to prove that they pay the tax 
somewhere else and the town will abate it.
norm

    
    re: 7
    
     Bill,
    
     My boat is registered in Mass., but I keep it berthed in Conn.
    Does your law book have any info on this matter?
    
    
    Andy...
    

    
    Here's how the Mass Boat Excise Tax system works:
    
           <<< MSCSSE::SYS$SYSDEVICE:[NOTES$LIBRARY]SAILING.NOTE;1 >>>
                                  -< Sailing >-
================================================================================
Note 80.0                   Summary of Mass Tax Laws                   4 replies
HOLST::RODENHISER                                    71 lines  31-JAN-1985 12:17
--------------------------------------------------------------------------------



                Summary of Mass Boat Tax (Effective July 1,1979)

TO WHOM IT APPLIES
   Ships and vessels, except those used in or designated for use in the carrying
   trade  or  commercial  fishing, shall be taxed to the owner as of July 1st in
   the town where it is habitually moored  or  docked,  otherwise  where  it  is
   principally situated during the calendar year.

TYPE OF VESSEL
   "Vessel", includes every  description  of  watercraft,  including  documented
   boats  and  ships, used or capable of being used as a means of transportation
   on  water,  and  includes  all  equipment,  including  mode  of  power,   and
   furnishings   that  are  normally  required  aboard  the  vessel  during  the
   accomplishment of the function for which the vessel is being utilized.

VESSEL LOCATION
   "Habitually moored or docked", shall mean the place where the owner has usual
   mooring or dockage for the summer season.

THE TAX
   Except as hereinafter provided there shall be assessed  and  levied  by  each
   city and town in each fiscal year on every vessel, and its equipment, for the
   privilege of using the waterways of the commonwealth, an excise tax  measured
   by  the  value thereof, as hereinafter defined and determined, at the rate of
   ten dollars per thousand of valuation.

HOW THE TAX WORKS
   Any person who owns such vessel on July 1st  shall  annually,  on  or  before
   August  1st, make a return on oath to the assessors of the city or town where
   such vessel is habitually moored or docked, or in the case of a vessel  which
   has  no  mooring or docking space, where said vessel is principally situated,
   setting forth the vessel's registration number or  documentation  number,  if
   any;  an  adequate  description,  as well as the owner's estimate of the fair
   cash value, of said vessel and any  engine  of  motor  used  to  propel  said
   vessel, as of the next July 1st; and the place of habitual mooring or docking
   or other principal location of said vessel.  If boat is transferred  tax  may
   be pro-rated.

   Value shall be fair cash valu but not in excess of:

         LOA                                  VALUE
(Excluding Bowsprit & Boomkins)  < 4 Yr old    4-6 Yr old   7 Yr or greater

< 16'                             $ 1,000        $   700       $   400
16'   - < 17.5'                     1,500          1,000           800
17.5' - < 20'                       3,000          2,000         1,500
20'   - < 22.5'                     5,000          3,300         2,500
22.5  - < 25'                       7,500          5,000         3,800
25'   - < 27.5'                    10,500          7,000         5,300
27.5' - < 30'                      14,000          9,300         7,000
30'   - < 35'                      18,500         12,300         9,300
35'   - < 40'                      24,000         16,000        12,000
40'   - < 50'                      31,500         21,000        15,800
50'   - < 60'                      41,000         27,300        20,500
60' or over                        50,000         33,000        24,800

Excise shall not apply to vessels of a value of $1,000 or less.

FAILURE TO COMPLY
   If failure to file by Aug 1st deadline, but owner files by Oct 31st, tax  may
   be increased by 50%.

WHERE TAX GOES
   All sums received from the excise imposed under this chapter  shall  be  paid
   into  the  treasury  of  the  city  or  town  and 50% of said excise shall be
   credited to the municipal waterways improvement and maintenance fund.

   For more information see Chapter 40,59 & 60B of the General Laws (as  amended
   by Chapter 581 of the Acts of 1978).
    

    
    
    RE: .-1
    
    	Thanks for posting that...
    
    	Sounds like if you are a Mass resident and the boat is kept
    all summer in NH that you are not eligible for taxation.??
    
    	What the hell are Bowsprits & Boomkins??
    
    Rick

    
    Re: Bowsprits and Boomkins
    
    Out of my memory, but reasonably certain of both:
    Bowsprits are sprits that stick out over the bow... particularly
    on sailing vessels, that neat little "point" that holds lines from
    the forward mast is the bowsprit.  (Sometimes there is a second
    pole sticking downward from the bowsprit, with a guy line over it.
    This downward-pointing pole is called a "dolphin striker".)
    
    Boomkins are small booms.... that stick out over the back end (stern).
    The boom is the horizontal pole that holds the lower edge of a sail,
    and on most sail rigs it is located over deck area.  On some sail
    rigs, though, the rearmost mast is so close to the stern that the
    boom (boomkin) is actually hanging out over water.  If memory
    serves, the word yawl describes such a sail rig....
    
    The "excluding bowsprits and boomkins" part is telling you that
    they are measuring the LOA (Length Over All) of the hull, not
    counting little things hanging over the ends.  (Kind of like
    measuring the length of your pickup truck, and NOT counting the
    lumber sticking out over the tail....)
    
                              - Ed Bourgault -

re .3:

>>> The reason Delaware corporations Documentation is not done
>>> anymore is that you have to pay Excise if your boat is berthed in
>>> Ma. over 30 days, and they do check on it!
    
No, excise tax is not the reason -- it is the sales/use tax on the boat 
and taxes on the corporation. Massachusetts tax officials check the
documentation and corporation records in Delaware looking for boats
owned by Delaware corporations which are owned by Massachusetts
residents. They then bill the owners of the corporation for sales tax.
But there is more to come. A corporation is doing business in
Massachusetts if it has assets (like a boat) in Massachusetts. So the
corporation must pay the state corporate excise tax ($228 per year
minimum) and a fee to the secretary of the commonwealth ($70 per year). 
If the corporation sells the boat to, say, the president of the company, 
then Massachusetts grins and bills for the sales tax again. Does this 
sound like bitter experience?
    
re .8:

>>>    O.K. But what about a federally Documented boat?? It is not beholden
>>>    to any state in particular. So shouldn't that exempt the vessel
>>>    from individual state taxes?? 

All federal documentation does is exempt you from state registration. 
You still must pay any and all state taxes the state(s) impose. 
    

re 15:              

A bowsprit is any structure extending forward of the hull of a sailboat 
that is used to carry standing rigging. Similarly, a boomkin is any 
structure extending aft of the hull used to carry standing rigging. Yes, 
a boom supports the lower edge of a sail. Some booms extend aft of the 
hull (eg, yawls, schooners, vintage sloops), some don't.     
    

    re: -1
    
    Having just registered my boat in NH, and also getting the Coast
    Guard numbers (I'm assuming that's what federally documented means,
    please no flames if I'm wrong) do you mean I didn't really have
    to get the silly little license plate type thing to affix to the
    stern once I had the CG numbers on the bow??
    
    Thanx for any info,
    
    Brian
    

>< Note 16.17 by CHIRPA::PARR >
>                     -< A little off the subject but. . . >-
>
>    re: -1
>    
>    Having just registered my boat in NH, and also getting the Coast
>    Guard numbers (I'm assuming that's what federally documented means,
>    please no flames if I'm wrong) do you mean I didn't really have
>    to get the silly little license plate type thing to affix to the
>    stern once I had the CG numbers on the bow??
>    
>>    Thanx for any info,
    
    Brian,

	NH recognizes CG numbers on coastal waterways ONLY.  You *MUST*
	register the boat for use on inland water.   Vermont recognizes
	CG numbers for any waterway (but I register the boat with the 
	state anyways since its only 9.00 or so).

	Chuck
    

re .17:

>>> Having just registered my boat in NH, and also getting the Coast
>>> Guard numbers (I'm assuming that's what federally documented means,
>>> please no flames if I'm wrong) do you mean I didn't really have
>>> to get the silly little license plate type thing to affix to the
>>> stern once I had the CG numbers on the bow??
    
Federal documentation is only for boats with a tonnage of 6 or greater, 
where tonnage is calculated by some obscure formula. Generally, boats 
under 26' don't quality. Documentation numbers must be carved into the 
main beam of the vessel (which usually means carved into a wood board 
which is then permanently -- expoxied -- to the inside of the hull). One 
of the advantages/disadvantages of the documentation numbers is that 
they are not visible from outside the boat. So far as I know (which may 
not be very far), documented boats are exempt from state registration.

        I live in New Hampshire. My 24' cuddy is registered here. That
        gives me a car-type plate to be screwed on the transom. I can use
        it in any New Hampshire lake. No one else recognizes NH boat
        registration. So, I register with the Coast Guard. That gives me
        bow numbers. I can now use the boat in any "coastal" waters.
        Read that bays, ocean, and rivers below the last dam.
        
        I *cannot* use the boat in a lake in any other state in the
        union. To do that, I'd have to register in one of the other 49
        states. Actually, I believe Hawaii, Alaska, and Washington DC do
        not recognize any other boat registration than theirs for inland
        waters.
        
        We don't have a sales tax here; Taxachusetts hates that. To
        register in Taxachusetts I'd have to pay the sales tax for a
        transaction that never happened in their state.
        
        So, if I would capitulate and pay the Commonwealth of
        Massachusetts their rapacious tax, I could register there, and
        then be able to use the boat in at least 48 states. Or I can
        thumb my nose at them, use it in NH - and spend my money here -
        and use it in any salt water I wish. That's precisely what I do.
        

    RE:20
    
    As a NH resisdent can register your boat in Mass.  without paying
    sales tax if you can show that the boat has been registered in NH
    for more than 6 months.
    
    /Mike Smith
    
    

    RE. 20
    
    It's Washington State not Washington D.C.
    
    

    Register your boat in Maine.
    
    I live in Nashua and have done that to mine and a pricely cost
     of $4.00 per year, no tax as I keep the boat in Nashua. Your
    restriction is that you can only have 75 days/year use of the boat
    in ME. I can run the boat in any of the
    other 46 contiguous states.
    
    David.
    

    Time to reopen an old topic...
    
    Documentation...I have just been informed by the finanance co. that
    my new Grady will have to be documented. It is 25' w/ 9.6' beam.
    Isn't this boat to small to have to be docuemented? They are charging
    me a $400 documentation fee that I would be much happyier spending
    elsewhere. Anyone know any recourse on this?
    
    Bruce

go to another finance company

    I thought there were specific atributes of the vessel which would
    dictate whether it should be documented or not...
    
    I seem to remember length somewhere around 27 feet....
    
          and it the vessel weights over a certain tonage.
    
    Hey, you don't require numbers on the hull if its documented right.?
    
    Also, isn't there a law (maybe a use-to-be OLD law) that said that
    the government, should they require..., could call on the use of
    your 'documented' vessel during a period or war.?
                      
    /MArk

    Apparenty the 25 grady with the wide beam is one of the few
    documentable 25's and the bank is requireing it. I will
    have to live with it...now if I can just come up
    with a good catchy name...'Happy Hooker'? Nah, the wife would
    kill me!
    
    Capt Codfish
    

    
    
    How's about.......
    
    
    			TOOT_SWEET

    
    Need a name?  How about
    
    "How sweet it is"
    
    or the french version of "right away":  "toute suite"
    or as mentioned in .-1 the toy that mashed tootsie rolls into
       candy whistles,  "Toot sweet"   (how many of you remember those)
    
    how about something along the lines of "Boat(home) Sweet Boat(home)"
    
    Must be nice to have a name you can get creative with,  its kind
    of tough with Smith.
    
    Good luck,
    Mike Smith
    
                  

    
       Are you sure the Grady is documentable?
    
       When I was looking for financing on my boat (a boxy 25' cabin
    cruiser) I was told that, in general, only boats over 27-29 feet
    can fit the documentation requirements (as mentioned in a prior
    reply).
    
       From what I can recall, the calculation involves determining
    the volume of space below the gunwale line (which is termed tonnage
    or some such). Basically you take the vertical distance between
    the gunwale plane (imaginary flat deck at the gunwale, covering
    the hull) and the lowest point in the hull (typically at the keel).
    You also need to take into account the shape of the hull, I believe.
    
       Anyway, I had to call the factory to get the correct figure and
    was told that my boat couldn't be documented. You might want to
    do the same to double-check before shelling out any money.
    
       Something to consider: If the boat is documentable, and if you still
    owe a significant amount on it, documentation opens up a whole lot more
    financing sources for you. You may want to shop around for a lower rate
    if the boat gets documented.
    
    
    Frank
    

    I decided to call a documentation service to ask some of the questions
    in -.1. It turned out the place I called was handling my application
    at the time (small world of boating...). The woman I spoke to said
    the GW 25' is one of the few documentable 25's and if wanted to
    get around documentation I would have to find another bank. I went
    through 1st commercial corp who was advertised in the globe. I am
    getting a 10.5 fixed rate simple interest loan for 15 yrs. I called
    around to couple other places and they seemed to have the best rate.
    
    Thanks for the name suggestions...my wife likes "Sweet Dream II"
    but I will pass along some of the suggestions posted here. Keep
    them comming, I close on monday.
    
    Bruce

    the reason a bank or lending institution requires documentation
    is to secure a clear title. in the documentation process, each
    of the previous owners, is contacted, and asked to sign what 
    amounts to another bill of sale, right up to and including you.
    wait till you sign over your power of attorney to the lender,
    for the boat "only" this way they don't even have to talk
    to you if you default, they just have the "vessel" picked up.
    Now do they have their hands on your pockets or what???????
    
    I could put this another way, but you got the message..
    
    jim.

    re:31
    
    	Sweet Dream is similar to the name I had on my old 15' Seasquirt
    which was.......
    
    
    		******* Wet Dream *******
    
    	I was a little late getting back in one day and my wife called
    the coast guard. The dispatcher said "Let me get this straight,
    you want us to go look for a Seasquirt called the Wet Dream ? Is
    this a crank call ?"
    
    	RAYJ

    Mark
    Your'e right about Boat being confiscated during time of war, My
    grandfather had to give up his fishing boat that he kept in Newburyport
    uring WW II, I guess the Navy or Coast Guard needed extra's for
    coast patrols. I sort of remember him teelling me the story when
    I was a young'un. I'll have to dig up some old family photo's someday
    to take a look at the boat. Don't know what kind it was.
    
    A rel good name for a boat would be the "Hey Day" but it wouldn't
    sound right on the radio.
                                                  
    A big advantage of Documentation is getting a clear title as was
    said. I've heard a lot of horror storys about the super deal on
    a used boat that turned out to be the owner dumpped it so they would
    not have to pay all the maintaince and storage bills leined against
    it. The new owner gets a big suprize!
    
                                               Walt
    

    Re: .33 on the Seasquirt "Wet Dream".  I believe it.  We (I) used
    to get more of those type of calls that I like to remember...
    I especially don't like to think of the ones I MISSED picking up
    on.... even when we called back to confirm...
    
    Re: picking a name.  I suggest finding a copy of the listing of
    documented vessels.  (Your local Coast Guard station probably has
    one... though maybe not the LATEST edition.)  Just "wander" through
    the names used.... it should stimulate your imagination!!
    (Also, by seeing which ones have MULTIPLE listings, it could 
    give you an idea what to stay AWAY from!).
    
                           - Ed -

    
    
    	Oh yes! I received an interesting note in the US mail
    yesterday!
    
    	AN EXCISE TAX BILL FOR THE BOAT!!!!!!!!!!
    

     But according to < Note 16.13 by SAGE::RODENHISER > it sounds
    like I don't have to pay. It states:
    
>    TO WHOM IT APPLIES
> Ships and vessels, except those used in or designated for use in the carrying
> trade  or  commercial  fishing, shall be taxed to the owner as of July 1st in
> the town where it is habitually moored  or  docked,  otherwise  where  it  is
> principally situated during the calendar year.

    	And the Nautique spends 5 or 6 months of the year in Effingham, NH
    and 4 or 5 months in a barn in Goffstown, NH. Has anyone told them
    to stick their excise tax bill for similar reasons?
    
    Rick
    

re -.1:

Do you live in Massachusetts? If so, I'd formally request an abatement
from the town that is billing you. You might get it. In any case, you'll
owe some minimum amount (maybe $5). I would not ignore the excise tax
bill. The state can get very nasty about such things, and lawyers and 
penalities are expensive. 

    
    	Yes, I live in Lowell, Ma. I'll talk to them and try not
    to get heated until they say NO. I'll report on the results.
    
    Rick

    Rick,
      That's one of the MANY reasons why I got seperate receipts for
    my boat and trailer.  The trailer is registered in Mass, and yes
    I paid sales tax and yearly excise tax.  As for the boat...
    What boat??  You mean the one that resides and is only used in N.H.?
    Good Luck on this one...
    Doug
    

    Re: .36
    
    My note (.13) was copied verbatum from a flyer put out by the state
    and *should* reflect the law. I suspect that one really needs to
    read the referenced General Laws and Acts to know for sure.
    
    Many times I see the terms Sales, Use, and Excise tax used
    interchangeably and so it may be with this tax.
    
    They may have a case based on where you are using it for those two
    months. After all, no one is billed on a prorated basis determined by the 
    number of days the boat is used, etc. But, as Alan suggests, I'd
    apply for the abatement.
    

    Correction to .40:
    
    Upon further checking I realized that my source was NOT a document
    produced by Mass but rather by the "Mass Marine Trade Assoc."
    refering to state documents. 
    
    Hate to say it, but after rereading the summary, I think the operative
    phrase is: "for the privilege of *using* the waterways of the
    commonwealth". 

    
    	And the finding is........
    
    	An abatement for the entire amount of excise tax was 
    issued without any problems once I explained the fact that
    the boat spends 10-11 months in NH.
    
    Rick

    Moved by moderator...
    
================================================================================
Note 1.18                         Welcome Back                          18 of 18
PARITY::RZASA                                        10 lines  27-APR-1992 15:30
           -< MORE EXCISE TAX $$$$$                                 >-
--------------------------------------------------------------------------------
    I have a note that I would like all of the boat owners in this file to
    see. It intails a change in House Bill 5128 of The commonwealth of
    Massachusetts, that the State is trying to Pass. Either way they say
    it,they are trying to raise the excise tax on all boat owners who are
    registered and use the waters in the State. I am not quite sure as to
    how to enter this into the system,or does the mod do this. I have the
    names and address of the Sen.& Rep.to whom to send letters of oppisition. 
    I am only able to enter a reply, could mr. moderator instruct me as to
    what to do.  thanking you in advance.
    

    Moved by moderator... (and glad I live in NH)
    
================================================================================
Note 1.19                         Welcome Back                          19 of 19
PARITY::RZASA                                        80 lines  26-MAY-1992 11:47
                         -<  URGENT LEGISLATIVE ALERT >-
--------------------------------------------------------------------------------
     This is a copy of the letter from MBYCA (Massachusetts Bay Yaucht
    Clubs Association,Inc)
    
        LEGISLATIVE ALERT
    
   HOUSE BILL 5128 WILL MORE THAN DOUBLE YOUR BOAT EXCISE TAX
       This year the most serious attempt to increase this tax  in recent
    years is being pushed by several Cape Cod Groups.
    These groups have their eye on the money reimbursed to cities and towns
    and earmarked for a waterways improvement fund.
    They intend the money to be diverted to enviromental and away from
    recreational projects.
    
    The projected change in the Law would INCREASE the present tax by
    amounts ranging from  ( 66% TO 400% ) MORE than the PRESENT schedule
    
    PLEASE do the following       !!! NOW !!!
    
    WRITE your Representative and Senator, Express your Opposition to House
    Bill 5128. Be sure to also SEND a copy of your letter to:
    
    Hon. Angelo Sciacca                    Sen. William Keating
    Room 236 State House                   Room 424 State House
    Boston,Ma 02133                        Boston Ma 02133
    Phone 722-2430                         Phone 722-1222
    
    Advise all boat owners who register their boats in this state of this
    problem and ask them to call both their Rep. and the Senator and the
    Chairman listed above.
    
    House Bill 5128 will at least double your excise tax and could result
    in an increase of up to 400%. We will actively oppose this Bill but WE
    can not do it ALONE your help is needed by your letters and phone calls.
    
    
    I have a copy of the actual bill and what they want to Amend  is as follows
    
    Section 1. section 2 of chapter 60B (Strike out in line 5 the word "ten" to
    the word - Twenty-Five. 
    
    Section 2. Said section 2 of said chapter 60B,is further amended by
    striking subsection (C) and inserting the following subsection
      (C)For the purpose of computing the excise under this chapter the
    value of each such Vessel and its equipment shall be deemed to be the
    fair market value determined by the assessors based on the BUC Boat
    Price Guide, provided,however,no such excise shall exceed one thousand
    dollars.
    
    Section 3. Said section 2 of said chapter 60B, is further amended by
    striking out in line 57 the word "FIFTY" and inserting the word
    "Seventy-Five"
    
    And it goes on and on. The bottom line is, the Owners of the larger
    boats say 50 ft and bigger,whom can afford the excise tax,will not have
    to pay any tax higher than one thousad dollars. as stated in section 2.
    
    However a person like myself with a 32 ft 1972 who pays 100 dollars now
    per year, will jump to $700 or more per year. I don't know about the rest
    of you owners out there but between boat payments,insurance,registration
    Federal users fees and title fees,and being a non resident with boat
    registered in 2 states, I Really Think This Is Not Right At All.
     Below is a sample Letter to send in if you choose to.
    
                                                  Date:
                                                            
   Senator Wm. R. Keating
   Chairman Committee On Taxation
   State House Room 424
   Boston,Ma.02133
       
     Dear Senator Keating:
                 
           As a boat owner and tax payer in the Commonwealth of Massachusetts,
    I am opposed to House Bill 5128 which proposes to raise the excise tax
    on boats.I urge you to vote against this bill.
    
                                            Respectfully,
                           name & address  > 
    
                                              

    Moved by moderator... (and check out my personal_name!)
    
================================================================================
Note 992.0          New proposed EXCISE TAX for boats in mass         No replies
PASSER::PUISHYS "Bob Puishys"                        20 lines   3-JUN-1992 09:23
--------------------------------------------------------------------------------
Ok boaters Taxachusetts is back.  Time to write you state rep.

House Bill #5128

Will allow the state of mass to determine a book value for boats and
than charge an excise tax for $75.00 /$1000.00.  Yearly

so folks with a 10,000 boat will have to pay $750 big ones every year!
The two reps who are started this bill are:

Rep Angelo Sezccia		Rep William Keating
chairman			chairman
Committee on taxation		Committee on taxation
State House Rm 236		State House Rm 414
Boston Ma 02133			Boston, Ma 02133

Now both people can't not be chairman can they?  But this was the note I was
given.

Bassin Bob

    
    I don't know about you but i already pay an excise on my boat.
    
    There is already a law on the books, and has been for some-time
    
    that allows the towns to determine the book value of your boat
    
    and charge i believe its $10 per thousand.
    
    
    From what i can tell its no-where near the book value.
    
    Are you talking about something new????
    
    
    JIm

re:    I don't know about you but i already pay an excise on my boat.
    
  JIm,

	Are you sure you aren't thinking of the exise tax paid on a
	boat trailer?

	Steve

Currently there is an excise tax on you boat trailer send out by the towns
printed by the registery of motor vechiles.

I have never had one on the boat.  This is new.  It is a house bill in committee
at this time to see if they want to recomend it for a vote for law.  A 
car/trailer excise tax is only $25/1000 this will be $75/1000  they say
they want to use the money for public access, but the bill does not state
where the money goes,  so it will end up in the general fund!!

WRITE YOU REPS!!

Bassin Bob

Currently there is an excise tax on you boat trailer send out by the towns
printed by the registery of motor vechiles.

I have never had one on the boat.  This is new.  It is a house bill in committee
at this time to see if they want to recomend it for a vote for law.  A 
car/trailer excise tax is only $25/1000 this will be $75/1000  they say
they want to use the money for public access, but the bill does not state
where the money goes,  so it will end up in the general fund!!

WRITE YOU REPS!!

Bassin Bob

Re: .47

Jim, 

The excise tax charged by towns is determined by a State formula 
based on the length and the age of the boat. The towns have NO 
say in the boat's value. The proposed changes will replace the 
fixed value with the value found in the BUC book along with a 
change in the per value tax. If I recall correctly, the maximum 
tax will be limited to $1000.00/year.

Incidentally, I have already called and written to the bill's 
sponsors along with my State senator and representative. People 
have a choice, either complain to those who can do something 
about the problem or ignore the problem. If they choose to ignore 
the problem, they shouldn't complain later when its too late.

Joe

It's been about ten years now, but I recall paying a Gloucester, MA (yes,
lots of coastline) city tax on our boat of $6 per $1000 valuation.  That
valuation was determined by a simple formula that gave specific values for
length ranges (in 10' or larger increments) for different ages.  Obviously
some car people dreamt up that scheme, since by the 7th year or so our 33'
ketch was costing us only about $90 in taxes! 

Digression: My clearest recollection of the whole boat excise process is
the three years after selling the boat that it took to convince them we
shouldn't pay this tax.  Showing them a bill of sale and USCG documentation
transfer didn't seem to affect their sense of civic duty in trying to
collect their due, with accumulated interest yet!  It took me three years,
but I finally demonstrated that if you keep pounding a nail over and over
again, it will eventually go through the board.  ;-) 

J.

    I believe that the most they can collect for excise ("luxury") tax is
    $25 per thousand of valuation.  Technically, excise tax can be
    collected on any? personal property, like jewelry, mink coats, etc.  
    
    The $25 per thousand cap was mandated by a referendum vote in a general
    election ten? years ago (Barbara Anderson, where are you???).
    
    Carl

They want to boast the value of the boat and raise th tax to $75/1000

    A fellow boater here at NIO gave me an interesting tip when buying
    a boat/trailer combo.  Get a separate bill of sale and title for the
    boat and trailer.  That way, you won't have to show a combo bill of
    sale/title at your local town hall when you go to register your
    trailer.  If they see that you also have the boat, they will
    get you for the excise tax on it, also.  He trailers his boat instead
    of keeping it at a marina and hasn't had to pay an excise tax on the
    boat.
    (One more reason why I moved out of Mass.)
    Wayne 

    Wayne, in Mass you register your trailer at the RMV, which forward the
    information to the towns for excise tax collection.  The Dept. of
    Floating Objects or whatever the Boat Dept. is called, doesn't seem to 
    forward its records to the individual town; in fact, you can register
    the boat to the town where it is harbored rather than your home town.  
    How some towns know to collect while others don't remains a mystery
    (to me).
    
    Carl

    I pay excise tax to Newburyport.  Rowley, where I live, also sent me a
    bill the first year I had  the boat.  The law says you pay the tax to
    the town where the boat is on July 1.
    
    Unlike other areas, I feel that I do get something for my boat excise
    tax as all/some of it go the the harbormaster in Newburypory and they
    are always on the water providing assistance/enforcement when needed.
    
    Gordon
    

In Marblehead, you cannot renew your mooring permit without first paying 
the excise tax. 

    If you live in a city or town that has a place for you to use your
    boat,and they provide a service for the boat in some way,fine.
    The city I live in has NO water available for me to use my boat
    in.Fortunately,they do not collect excise taxes on boats.
    If I lived along the coastline or on a recreational lake and
    the municipality did something for the waterway,I can understand
    their reason for collecting the tax.I wouldn't like it,but at
    the least I could understand it.
    
    Keith
     

Re: .63

Keith, I don't know if your from Massachusetts but the law here 
doesn't apply to "where you live." The law is where your "boat" 
is located. You have to pay an excise tax to the town/city where 
your boat is located (moored) as of 1 July of the taxable year.


Joe

    re:-1
    
    The town get a file from the state on what boats are registered by
    people who live in their town.  The town sends you a bill.  If you can
    prove that you paid the TAX in another MA town then they will give you
    a rebate-  that's what happened to me.
    
    If you brought the boat to NH for the Weekend Jun 30 - july 2 then your
    local town would assume that you hadn't paid the tax.
    
    If you registered the boat in NH then your MA town wouldn't even know
    that you had one.
    
    Gordon
    

    I heard on the Jerry Williams show last week that the south shore towns
    are having a meeting of the harbormasters sometime in June.  The
    subject of this meeting is to dicuss new ways of getting revenue from
    the boaters.  I wonder what new TAX is next.
    
    Gordon

    Yes,I live in MA.I guess my town doesn't bother collecting the excise
    tax on boats.If it comes up at a state level,someone is bound to pick
    up on this "oversite".
    
    I just sent my reg. renewal in last week,and there is a line on the
    form that asks where the boat was stored/kept/moored or something as
    of July 1 of the current year.I would presume that Gardner,where I 
    live,would be the recipient of any revenue from excise taxes.That
    is probably why the question is posed by the registry.
    
    Keith
    

    
    >>- How does the town where it's parked or moored know it's there,
    >>  (assuming it's not where you live)?  Are you supposed to 
    >>  volunteer that info?
    
      Yes, as a matter of fact you are. I thought that the law was posetd
    in here somewhere, but yes, you defintely are supposed to just 'submit'
    your tax every year.
    
    				Kenny

    
    I have not (other than this file) heard anything about increased
    excise taxes.
    
    Anyway, we all have a threshold to live within. If they get outa
    hand with taxes, they'll be by themselves.
    
    Increase the price and the customer doesn't buy. In this case
    they will force enough people out, that they won't need
    a "Harbormaster" or Marina's.
    
    JIm
    

Re: .65 & .70

Re:-.65
The towns get there information directly from the marinas and 
yacht clubs. Any town located on the water knows the names and 
locations of these facilities. The information doesn't come from 
the State. My boat is documented and the State doesn't get any 
information from me pertaining to my boat size, location nor 
excise tax payments. If one trailers his boat, the towns 
probably won't be able to catch him.

Re:- .70

Jim,

There was an article written up recently in either Soundings or 
Offshore that described the tax. I just received an answer from 
Senator William Keating (Chairman, Senate Taxation Committee) to 
the letter I wrote expressing my opposition to the tax pending in 
the House. The tax is REAL if the bill (#5128) passes!

This matter can be fought by letters to your State senator, local 
representative, Representative Angelo Sciacca, Chairman, 
House Taxation Committee and Senator Keating. UNFORTUNATELY, most 
people choose to ignore the problem and do nothing. If the bill 
becomes law, and people have to PAY MORE for excise tax, then 
everyone who did nothing will start to complain, but too late.

Joe

      
    Mass Boat Excise Tax system.
    
           <<< MSCSSE::SYS$SYSDEVICE:[NOTES$LIBRARY]SAILING.NOTE;1 >>>
                                  -< Sailing >-
================================================================================
Note 80.0                   Summary of Mass Tax Laws                   4 replies
HOLST::RODENHISER                                    71 lines  31-JAN-1985 12:17
--------------------------------------------------------------------------------



                Summary of Mass Boat Tax (Effective July 1,1979)

TO WHOM IT APPLIES
   Ships and vessels, except those used in or designated for use in the carrying
   trade  or  commercial  fishing, shall be taxed to the owner as of July 1st in
   the town where it is habitually moored  or  docked,  otherwise  where  it  is
   principally situated during the calendar year.

TYPE OF VESSEL
   "Vessel", includes every  description  of  watercraft,  including  documented
   boats  and  ships, used or capable of being used as a means of transportation
   on  water,  and  includes  all  equipment,  including  mode  of  power,   and
   furnishings   that  are  normally  required  aboard  the  vessel  during  the
   accomplishment of the function for which the vessel is being utilized.

VESSEL LOCATION
   "Habitually moored or docked", shall mean the place where the owner has usual
   mooring or dockage for the summer season.

THE TAX
   Except as hereinafter provided there shall be assessed  and  levied  by  each
   city and town in each fiscal year on every vessel, and its equipment, for the
   privilege of using the waterways of the commonwealth, an excise tax  measured
   by  the  value thereof, as hereinafter defined and determined, at the rate of
   ten dollars per thousand of valuation.

HOW THE TAX WORKS
   Any person who owns such vessel on July 1st  shall  annually,  on  or  before
   August  1st, make a return on oath to the assessors of the city or town where
   such vessel is habitually moored or docked, or in the case of a vessel  which
   has  no  mooring or docking space, where said vessel is principally situated,
   setting forth the vessel's registration number or  documentation  number,  if
   any;  an  adequate  description,  as well as the owner's estimate of the fair
   cash value, of said vessel and any  engine  of  motor  used  to  propel  said
   vessel, as of the next July 1st; and the place of habitual mooring or docking
   or other principal location of said vessel.  If boat is transferred  tax  may
   be pro-rated.

   Value shall be fair cash valu but not in excess of:

         LOA                                  VALUE
(Excluding Bowsprit & Boomkins)  < 4 Yr old    4-6 Yr old   7 Yr or greater

< 16'                             $ 1,000        $   700       $   400
16'   - < 17.5'                     1,500          1,000           800
17.5' - < 20'                       3,000          2,000         1,500
20'   - < 22.5'                     5,000          3,300         2,500
22.5  - < 25'                       7,500          5,000         3,800
25'   - < 27.5'                    10,500          7,000         5,300
27.5' - < 30'                      14,000          9,300         7,000
30'   - < 35'                      18,500         12,300         9,300
35'   - < 40'                      24,000         16,000        12,000
40'   - < 50'                      31,500         21,000        15,800
50'   - < 60'                      41,000         27,300        20,500
60' or over                        50,000         33,000        24,800

Excise shall not apply to vessels of a value of $1,000 or less.

FAILURE TO COMPLY
   If failure to file by Aug 1st deadline, but owner files by Oct 31st, tax  may
   be increased by 50%.

WHERE TAX GOES
   All sums received from the excise imposed under this chapter  shall  be  paid
   into  the  treasury  of  the  city  or  town  and 50% of said excise shall be
   credited to the municipal waterways improvement and maintenance fund.

   For more information see Chapter 40,59 & 60B of the General Laws (as  amended
   by Chapter 581 of the Acts of 1978).
    

    For a small $5 fee, Norcross Marina, located in Brookline, NH, will
    gladly store any and all Mass. boats on July 1st.  Register early for
    space is limited.
    Wayne

re .73: 

Reread .72 before you do this. The law says "habitually moored" or 
something to this effect. Simply not being at your dock or mooring 
July 1st won't work.

    I just called the tax collector's office for Gardner.The lady that 
    answered the phone said "no,we don't collect for boats." I told her
    that it was my understanding that the law was on the books and they
    could collect.She stated that she owns a boat,has never paid excise
    on it,and she also said hey,don't start anything.
    
    I told her I just wanted to check.Eventually someone in city gov.
    will realize the law exists and they have been giving up $$$$$.$$
    that they could have gotten by law.Then they will probably tell us
    how much we have saved so far,and long time owners should be happy.
    
    Yeah,they'll probably start collecting it the year I finally have
    enough money to buy something new and I get to feel its full effect :-(
    
    Keith
    
    :-(

    Re: .76
    
    Gardner may not collect but others do. I pay tax to Fairhaven only
    because they found my boat on a slip located at Fairhaven Shipyard.
    If they didn't bill me, I would not be a "good citizen" and
    send my hard earned money to them.
    
    Joe

    Could the confusion over this tax, be the result of some towns taxing
    boats as personal property. They can do this under the current law. The
    proposed tax, seems to be aimed at boats that are moored on a waterway.
    
    ?
    JJ

    
    I was a resident of Dudley in '74 when I bought my 15' glastron.
    Never paid a dime of excise tax on it.  Trailer - yes.
    
    Moved to Webster in 89, no tax bills until I re-registered it
    in 91. Didn't take'um long to nail me!!  $20.00!!  EXCISE TAX.
    
    For the nice ramp, I ain't complainin'.  Sure ain't worth it
    for the state ramp tho'.  Thing's a joke!!
    
    Fred

    
    I am a Mass resident, bought, used, stored and registered a boat
    in NH for well over a year. We sold our cottage and now believe 
    the "right" thing to do is to register it in Mass. 
    
    From what I read in this note I will not be charged with a sales 
    tax. Is this still true? 
        
    Will I have any problems if I continue to operate under the NH
    registration if I store the boat in Mass?
    
    wayne
    

    
    One of the notes mentioned that if I registered, used it, 
    mored it in another state for 6+ months, I didn't need to 
    pay sales tax. Where can I get a copy of this law?
    
    wayne
    
    

    Wayne,
    I'm no expert, but I *think* Mass is going to try and hit you
    up for the sales tax.  As a Mass resident, I think the only 
    way to avoid it, is to prove that you had it registered elsewhere
    *AND* paid the sales tax in that state.  Since you obviously
    didn't pay a sales tax in NH, Mass will probably want it.
    
    Registering the boat in NH for a year helps you obtain a Mass
    title more easily, but doesn't exempt you from the Mass sales 
    tax.
    
    Rick
    

    How about this story:  I bought a new canoe in Mass several years
    ago.  I live in N.H. so didn't pay a Mass sales tax.  I registered
    the canoe in N.H. AND Maine so I could use in on vacation in Maine.
    
    A year later MAINE sends me a bill for a Maine State Sales Tax for
    buying a canoe in Mass, and having the idiocy to  follow the law and
    register it in Me. as well as N.H.  I suppose I should have not 
    registered it in Maine and I would have been fine on the tax.
    
    I couldn't believe Maine would come after me for legally not paying
    the taxes in two other states.
    
    I never did pay the tax.  I simply refused, and Maine didn't persue
    it.
    
    Jeff

    
    
    	Here's another sad story for you. A few years back I bought a boat
    trailer in NH (I live in Mass) at the end of the season. I didn't pay
    sales tax or registered it until the next spring when the boat came out
    of storage. At that point Mass charged me sales tax for the trailer
    plus 6 months penalty for not paying the tax when I bought it.
    
    	So don't be too surprise if they tried to charge you tax when you
    register your boat, just be glad that they do not penalize you from the
    time that you bought and the time that register it in Mass.
    
    	Frenchy

    
    re: wayne,
    
    	Your situation has a slight twist compared to mine several
    years ago.
    
    	The twist is that you, apparently, were a Mass resident all 
    along. I was an NH resident with my Nautique registered in NH, for
    several years, then I moved to Mass and was exempted from sales tax
    under the "more than 6 months elsewhere" clause. As an aside, my
    trailer was not exempted because I never officially transfered the
    NH trailer registration from my old trailer to the new Nautique
    trailer.
    
    	My bet is that you'll have to pay since you truly are, and
    have been a Mass resident all along.
    
    	As for the legality of keeping the boat registered in NH....
    That would depend upon primary use...
    
    Rick
    
    	

    re .84
    
    What did the penalty come out to be? 
    
    

    
    
    	re -1
    
    	The sales tax was $35.00 and the penalty was $24.00 (??percent??)
    :-(. They stated that the law was that no matter where you buy any
    equipment (ie: car,boat,tv,furniture,etc.), being a Mass resident, you
    should pay sales tax (to Mass. or any state then keep receipt for
    proof) at purchase or ASAP (within 30 days).
    
    	Now I know that you do not have to register a TV or furniture, but
    the intent of the law is the same for all items. They just can't
    enforce it on everything.
    
    	Frenchy_who_had_to_register_his_trailer_in_Mass. 
    
    
    PS: Boating season is finally open, the boat has been summerized :-)
    

    I am a N.H. resident.  I bought my canoe in Mass. and did not have to
    pay a Mass. State Sales Tax.  Fine so far.  I registered the canoe in
    Maine as well as N.H. so I could use the canoe in Maine as well as N.H.
    
    A year later Maine sends me a bill for a Maine State Sales Tax because
    I didn't pay the Mass. Sales Tax.  Is that legal?  What is the rational
    behind that stunt other than Maine getting tax money from me? 
    
    Has anybody heard of this type of situation before?
    
    The message in this is DON'T register your boat in a state other than your
    own because they might decide to tax you for an out of state purchase.
    
    Weird situation.
    
    Jeff

re .88:

The MA sales tax is not just a sales tax -- it is a sales and use tax. 
That is, if you use a boat in MA, you must pay the tax with credit given
for taxes paid to other states. I would suspect that Maine's tax is also
a sales and use tax. And, yes, this is apparently quite legal. MA and, I
suppose, other states can get quite insistent about collecting this tax.
Boats have been seized to enforce payment. I know of someone who paid a
lawyer a largeish fee to argue with the MA tax folks. He soon paid the
tax rather than have his boat seized. Oh yes, one more nice touch. If
the state says you owe the tax, and you think you don't, you still have
to pay. Arguing yes/no comes after payment, else you'll be arguing about
getting your boat back, worst case. 

IMHO, taxes are just part of the (inordinate) cost of owning a boat. It
just ain't worth the stress to do anything more than shrug and pay. And
all in all, the taxes are a rather small part of the total cost. 

Alan

    Question from a potential new boater.......
    
    Re: last few
    
    Do I understand correctly that if I want to use a boat in a state
    other than my home state that I first need to register the boat in that
    state?
    
    Stated differently, I fish the Quabbin and live in MA. Therefor I
    register my boat in MA.  I decide that I would to take a week vacation
    and fish a lake in NY.  Must I first register the boat in NY.
    
    Why would boats be different than autos?
    
    Emil

re                     <<< Note 16.90 by ESOA11::KOBYLARZE >>>
>                                  -< Huh???? >-

>    Question from a potential new boater.......
    
>    Re: last few
    
>    Do I understand correctly that if I want to use a boat in a state
>    other than my home state that I first need to register the boat in that
>    state?

	No - you don't uderstand correctly (-:

	It is generally untrue that you have to register a boat in a
state other than its state of principal use.

>    Stated differently, I fish the Quabbin and live in MA. Therefor I
>    register my boat in MA.  I decide that I would to take a week vacation
>    and fish a lake in NY.  Must I first register the boat in NY.

	Assuming that there is full repricocity between the two states 
you mention - NO !
    
>    Why would boats be different than autos?

	They're not - really, but....

	There is some recent history of some states NOT acknowledging 
each other's registrations - in particular Mass and New Hampshire, I 
think Florida was "different" in some ways too, until recently.
    

>    Emil


	Reg

PS	Don't get confused with the variations in registrations and 
	taxations on the one hand   - - -   and the antics that people
	will get up to in order to, errr, "minimize their obligations. 
	Especially people who live near to a border - on the other 
	side of which is a community with a different tax structure.
	"Yeah - I sorta live HERE,  but I do most of THAT over THERE !
	so you don't want my taxes, they do, right ?"

    > ..recent history about states not acknowledging ... particularly
    ..N.H.
    
    I believe that is no longer true for N.H. Within the last 2-4 years,
    they have standardized with the rest of the U.S. and now are fully
    reciprocal with other states registrations. To the best of my
    knowledge, one is expected (by all states) to register their boat in 
    the state of principal use. I'm not aware of any state (around New
    Engalnd, at least), that expects you to refister your boat in their
    state in addition to having it registered in a different state of
    principal use. Some may have a limit on the numbner of days you may
    operate in their waters with another states registration. I seem to 
    recall that this is in the range of 30 - 60 days.
    
    Bill
    

    re -.85
    
    A friend of mine is a Mass resident that had a big (= $$) 
    boat registered and mored for 6+ months in N.H.. He told 
    me that when he registered in Mass, the 6+ months in N.H. 
    got him out of paying the sales tax + fines. 
    
    Today I called and explained to the Mass Dept of Revenue 
    that I was a Mass resident and had bought and registered 
    the boat in N.H. for over a year. They told me they would 
    fill out a form and waiver the sales tax and penalties :{). 
    This kind of opens the door to people buying, registering, 
    and renting a slip for a year in N.H. to get out of the sales 
    tax.
    
    On Tuesday I'll post a reply as to how I make out :{).
    
        

    re.79  ..... just pay the tax its easier.    Yes but that is what the
    state government wants and expects you to do.  It IS much more
    expensive in $ and time to fight them over payment.  But as long as
    people 'roll over' for such tax abuse the state governments will
    continue to take us for every dime they can.
    
    Siezed boat.  Ok, them pay the damm tax and THEN fight over it. 
    
    When Maine billed me for its' state tax nothing on the forms said
    anything about it being a use tax.  It may have BEEN a use tax but that
    was not clear.
    
    There are taxes and taxes, (read fair and unfair) taxes.  It seems to
    me that the government and its lawyers have figured out almost every
    conceivable method to milk tax dollars out of us.  I suppose that next
    they will start putting TAXES on the taxes you pay.
    
    Think about it... you are paid your salary which is taxed of course. 
    Your pay had had a Federal Tax, and a State Tax, and a Social
    Security Tax deducted from it.... THEN you go to the store and pay a
    SALES tax for the item your buying out of your already triple taxed pay.
    
    And... the government STILL can't balance the books!
    
    Jeff
    

re: Note 16.89
>> The MA sales tax is not just a sales tax -- it is a sales and use tax. 

This isn't really true.  The Mass sales tax is just that, a tax on the 
sale.  A one time tax that you will pay, regardless of whether you use 
the boat for the next 50 years, or place it in a museum and *never* use 
it.  In Massachusetts, the "use" tax is called the "excise" tax.  It is 
charged yearly (or is supposed to be) for the actual privilege of registering 
and using your boat in the state of Mass.  In "theory", the money is supposed 
to be returned to the users in the form of boater services, ramps, law 
enforcement etc.  We all know where it really goes...

>> IMHO, taxes are just part of the (inordinate) cost of owning a boat. 

I'm glad you're so civic minded! 8^)  To some extent, most people would 
probably agree with you.  It's when those taxes become exhorbitant and 
the money wasted that most people object and try to avoid the tax.  Case 
in point, the user "fee", luxury tax, and massive increase in Mass excise 
tax.  Even the user fee probably would have been met with open arms if
people actually saw an improvement in access and services for their money.

Rick

    RE: the last few notes
    
    Mass assesses a 5% sales tax on boats.  If you buy out of state and 
    that other state is your principal state of use, you are generally
    exempt, particularly if you are not a Mass resident.  If you later
    decide to use the boat in Mass, the 5% becomes due on demand.  A Mass
    resident who buys a boat in Mass pays the tax, period.
    
    The waterway use tax is an excise tax levied by the town in which
    the boat is principally used or moored.  The town, not Mass., gets
    the exicise (use) tax, which is usually $50 to $150 per year, based on
    a percentage of the boat's current value.  My 1986 25-footer costs
    about $75 the first year and is now down to $50 annually.  I have never
    felt that I got a return on that money in the form of improved
    waterways or services.  
    
    I have NH numbers, but eventually leased a slip in Mass., thus I paid
    the 5% sales tax the second year, after the towm of Amesbury listed my
    boat as residing at an Amesbury marina for the season.  The report
    comes from the local hrbormaster who gets the names of owners from the
    marinas each year.  I also paid penalties and was also assessed interest,
    which was later waived by the State.  All this came about because I am
    a resident of NH, bought the boat in Mass (no tax), moored in NH the
    first year then moved the boat to Mass.  I have no qualms - render unto
    to Ceaser . . .
    
    I kept the NH numbers from the Coast Guard because at the time NH was
    not reciprocal and I used the boat on NH lakes a couple of weeks each
    year.  When NH finally did reciprocate, NH adopted my Coast Guard
    numbers by adding a NH sticker annually for the price of a NH user fee.
    
    Everyone seems to have a different story to tell, but the bottom line
    is pay if you owe and avoid the hassle & penalties.
    
    Happy 1993 boating season shipmates.
    
    	-mike-

re .94:

I thought that this was a notesfile about boating, not one for 
complaining about how our governments works and whether or not this or 
that tax is unfair. 

re .95:

You are confusing two different taxes. The sales tax is a sales and use 
tax. The Commonwealth of Massachusetts sent me a copy of the tax law 
when they billed me for the sales tax I owed (several thousand dollars) 
many years ago.

The annual excise tax is a separate tax that is paid to the town in 
which the boat is habitually kept during the summer. In Marblehead, 
where I have a mooring, you cannot get a mooring permit without proving 
you've paid the tax. 

re: Note 16.97  by UNIFIX::BERENS

>> re .94:
>> I thought that this was a notesfile about boating, not one for 
>> complaining about how our governments works and whether or not this or 
>> that tax is unfair. 

As you pointed out, taxes ARE a part of boating.  Last time I checked
however, Jeff was just as free to comment on what he sees as unfair or 
excessive boat taxes as you were to suggest in reply .89 that people
should just "shrug and pay".  

Rick

    .97  Thought this was about boats not taxes....
    
    The header on this string says taxes, right?  And its in the context
    of a boating notesfile, right?  My comments were in regard to taxes and
    boats, what is inappropriate about that?
    
    Since boating is sort of a luxury, (not vital to ones' survival unless
    your in the business earning a living), I suppose I shouldn't complain
    about taxes on a luxury I enjoy.  But my points still stand regarding
    taxes in general.  Why was it the U.S. split off from Britain?  Some
    thing to do with tea ships in Boston Harbor and taxes, right?  (Prior
    comment not a rat hole because it involves taxes and marine
    watercraft).
    
    Smile
    
    Jeff

    
    I am a Mass. resident, bought, registered and stored a boat in 
    NH for the last year and never paid a Mass. sales tax, my mailing 
    address was to Mass. 
    
    I sold my cottage and decided it best to to register the boat 
    in Mass.. Since I registered the boat out of state for at least 
    six months, I did not have to pay a fee or penalty. All I needed 
    to do was state in writing that the boat was never used or stored 
    in Mass. for that time. 
    
    I can buy a lot of gas for $800+. ;{).