Conference unifix::sailing

    I HAVE A REGISTRATION DILEMMA!
    
    I LIVE IN MASSACHUSETTS AND HAVE PURCHASED A CATALINA 22 FROM GAUCH
    BORS
    MARINA IN SHREWSBURY, MASS.  I PLAN TO MOOR THE BOAT IN PORTSMOUTH,
    N.H..  AND I WILL BE TOWING THE BOAT WITH A MOTORHOME REGISTERED
    IN
    N.H. AS WELL.  THE QUESTION IS:
    
    MUST I REGISTER THE TRAILER AND/OR THE BOAT IN MASSACHUSETTS?
    
    AM I LIABLE TO MASS. SALES AND EXCISE TAXES?
    
    CAN I TOW A N.H. REGISTERED TRAILER WITH A MASS.  REGISTERED VEHICLE?
    
    I GUESS I NEED TO KNOW THE "LEGAL ANSWER" AND THE "PRACTICAL" ANSWER
    WHICH MAY NOT BOTH BE THE SAME.
    
    I NED HELP ON THIS ONE!!!!!!!!!!!!!!!!!!!!!!!!
    
    ANY HELP WOULD BE GREATLY APPRECIATED.
    
    REGARDS, 
    
    DAVE LANDRY
    

    
    These may not be the right answers but I would guess:
    
   1. If you plan to moor the boat in NH then you should register the
      boat in NH.
    
    2. Since you bought the boat in MA and are a resident of MA then
       yes, you owe the Duke some money.
    
    3. I don't think it matters where you register the trailer or what
       you tow it with. 
    
    
    But, to be safe why don't you ask Dave Richards at Gauch Bros. I'm
    sure he could answer those questions for you. 617-799-0714.
    
    				Good luck and good sailing,
    					charlie
    

see also note 497

    This is a topic that makes me crazy! I am an NH resident (~12 years,
    -1 year in NY, -1 year in MA). I have now bought four boats in the
    past 12 years. And both NY and MA have tried to stick me with paying
    a 'use tax', 'sales tax', 'boating tax', 'you-name-it tax'... I
    have NEVER paid one! And, I have NOT broken the law.
    
    One short story (I have several):
    
    When we moved to MA from NY, I went to register my boat. The clerk
    there said, "Can I see your tax receipt?" I told her I didn't have one  
    since I bought the boat two years ago in NH. She said, "Well then,
    you'll have to pay MA sales tax." But, why should I? I bought my
    car in NH two years ago, registered it in MA, and didn't pay a "sales
    tax". She say, "Well, you have to pay SOMEBODY tax." I explained that
    we just went through this song-and-dance the year before in NY. This
    is when the office manager got involved. 
    
    He explained, "It's not a sales tax, it's a USE TAX. And if you
    haven't paid it in MA then you must prove that you paid the
    appropriate sales tax to the state that you were a resident when
    you bought the boat". That's when I thought I had him! I said I 
    did pay the appropriate "sales tax" to the state where I was a 
    resident when I bought the boat, 0% to NH. This went over like a
    winch handle over the rail! Things went on and on like this for about 
    an hour, until I walked out.
    
    (I've said this before, but, when the words "it's not the money, it's
    the principle" come to mind, I should SHUTUP and PAY. But, I didn't.)
    
    I talked to my lawyer, a tax consultant, and the MA state house. Everybody
    said, PAY. I finally got to some sort of fairly high level tax auditor
    at the MA state house and explained my position. His first reaction,
    PAY! After more of my NH-republican logic... His second reaction, PAY!
    I said I don't care how long it takes, I'm not gonna pay <period>.
    On and on. And then, for no particular reason, no logical point that I
    made, no new insight... he said, "Your right, you don't have to pay."
    I mean, it wasn't like I beat him down. It was more like a little
    kids game where the kid says, "The sky is green. The sky is green..."
    Then finally, when you're totally frustrated he says, "I was just foolin',
    the sky is blue." This still makes me nuts.
    
    He sent me an official letter stating that I did not have to pay
    any tax in order to register my boat in MA. He gave me his personal
    number at the state house if anybody had any questions. I had a
    wonderful time at the registrar's! It was almost worth it.
    
    The main point: Taxes are simple, the laws make sense and are fair,
    BUT, if you don't push it... YOU WILL PAY. The bureau-craps at ever
    level WANT YOUR MONEY. Believe it or not, MA was simple compared
    to NY. And I'm going through it again with the boat I just bought.
    
    So:
    
    IF YOU BUY A BOAT IN MA, LIVE IN MA, AND REGISTER THE BOAT IN NH
    YOU CAN 'GET AWAY WITH' NOT PAYING TAX. However, YOU should accept
    delivery in NH (more on this point). As was said in other notes, 
    registration is what will cause you to pay 'x tax'. I say, 'get
    away with' not paying, because you bought the boat in MA and if
    you consider it a consumer goods item, you pay sales tax. BUT,
    and this is a big BUT. If you had a second home in NH, bought a car
    in MA, registered it in NH at your second home, you would pay NO tax.
    A boat is a home (in a way), it will be your second home in NH,
    you will register it in NH, you could pay NO tax. And believe me,
    that is what I would do.
   
    On accepting delivery in NH. If Gouch were located on the water,
    you could have a 'captain' pick up the boat for you in MA,
    sail away (you on board) and you don't owe a dime to MA. This
    is really the way it works (but, that's another story...)
    I'd give this a shot on land. Have the boat delivered to NH. Accept
    delivery there... and you don't owe the tax. I know the Gouch boys.
    I'm not a big fan. They may give you a hard time (refer back to
    "The main point").

    Or, just pay up... the Duke will need the money for the big campaign.
    
    If you would like the number of the MA auditor that helped me, give
    me a call. If you need any help with NH, give me a call.

    Gary H...  DTN: 289-1233

    My out-of-state brother-in-law bought a boat from Gouch two years,
    and paid no Mass tax. He's from Maine, but perhaps the principles
    are similar to dealing from NH.
    
    He put a deposit down at the Boston Boat Show.  He sent the balance
    by mail from Maine -- no sales tax included.   Together we showed
    up at Gouch one Saturday morning with a fresh Maine trailer plate in 
    hand, attached it to the boat's (new) trailer, and drove back up
    to Maine.
    
    Gouch Bros. was cooperative in this arrangement.  Perhaps the key
    was in conducting the financial part of the transaction by mail.
    Perhaps it was that Maine has its own sales tax (which he probably
    had to pay later once he arrived & registered it) and MA assumes
    Mainers aren't trying to get away with anything.  Who knows....
                                                                    John.

    
    Hi.  I'm a New Hampshire resident.  I just bought a 14' sailboat
    for use on inland waters.  The place werer I bought it did not do
    registrations.  Does anyone know of places in the Manchester/Nashua
    area that does?
    
    Thanks...
    
    John

    
    re: .6:  There is a sports/fishing store on Massebesic Circle, next
    to Massebesic Lake in South Manchester, that will do boat
    registrations.
    
    	Take 101 East from 93 towards Hampton and Portsmouth.  The first
    exit is Route 28.  Go down ramp to traffic signals and turn right.
    The traffic circle is about 200 yards straight ahead and the fishing
    store is on the right.
    
    chris.