T&T: North CArolina boat tax

[EUGENE ALI]

Snip: "if your vessel is documented you might avoid the tax simply because the
locals don't know
you have it."

The CG now provides Massachusetts, and perhaps other states, with lists of
documented boats.  The MA state sales tax division will, if they do not have
record of sales tax being paid, contact boat owner requesting proof that it
was paid.  Since MA does not require documented boats to be registered, this
is one additional method the state now has to insure sales tax collection.

Massachusetts local communities also collect an annual boat excise tax, (the
rate for my town is $10.00 per $1000.00 valuation), on "all boats either
situated on land or moored in _____________(Town) ....." Local harbormasters
are charged with recording and reporting all boats, documented or not, to town
tax authorities. The excise tax rate and enthusiasm of local authorities to
collect it varies with community.