T&T: taxes & registration

[Mike Maurice]

> I purchase a boat in Fl. that was built and is registered in Canada.  I live
> in and work in WV (active duty military) but will retire to NC at the end of
> 2008.  Who do I pay sales tax to and what state should I register her in?
> 

You don't say where you intend to keep the boat.
If you keep it where you live, then you are obligated to register and 
pay taxes to that jurisdiction.
If you keep and operate it in some state besides where you live, then 
you have to register it there, at least after it has been there for the 
maximum reciprocity period.

It's easier to tell you what not to do, in other words what to avoid 
than what to do.

You don't have to pay FL sales tax if you live out of state and move it 
out, promptly (I think).
You may not be able to move it into W. Virginia, due to lack of a river 
to run it up into the state, or perhaps truck it in.

The simplest tactic may be to take it straight to NC and pay the taxes 
and register it in NC.

Since it is foreign registered, don't move it an inch without abiding by 
the Cruising License that should have been issued to it by the US Customs.
Best to register it US before moving it at all.

Mike

_____________________________________
Capt. Mike Maurice
Beaverton Oregon(Near Portland)