GL: North Carolina Tax - South Carilina Tax

[Jim Healy]

Randy Pickleman wrote:
 
SNIP
> The upshot of it all was that we could not be in NC waters for longer than
six months without being obligated for their use tax. 
ENDSNIP
 
Randy, Bob McN and assistant, Ben, are good folks who take a genuine
interest in their cruising visitor's needs.  
 
To the point, however, my experience in New Bern appears to be different
from your own.   As I stated in my earlier post - both in the 2004 - 2005
season and again in 2005 - 2006 season -  it was my understanding that the
NC Tax (and New Bern City, not incurred if one stays at Bridgepionte or
Northwest Creek Marinas) is triggered by the boat's presence in NC waters on
January 1.  That being the case, we've wintered in Florida since then.  My
experience has also been that the County Tax office in New Bern has given
differing, inconsistent interpretations of NC law to several close cruising
acquaintances, and has *repeatedly* been asked to provide the actual NC Tax
Regulations in writing.  To my knowledge, they have never been able (or
willing) to do so, a fact which in and of itself is positively incredible!
 
I readily admit, your experience report is consistent with the reasonable
interest of the state, both in the "interstate commerce" and "reciprocity"
senses.  Nevertheless, unless you can show it to me in writing, with the
name of the tax official attached - as the Horry County, SC, Tax Office has
now done - I would not be willing to leave my boat at a marina in NC over
New Years.  
 
And, of course, $0.00 in MD still beats whatever the non-zero tax may be in
NC ($1500 divided essentially equally between NC State and New Bern City for
a 4 y/o 42' Hunter in 2004)...
 
Respectfully,
 
Jim Healy aboard Sanctuary,
currently at Rock Creek, Pasadena, MD