trailer registrations are actually cheaper in MA than NH, but have that pesky excise tax. Still ends up being cheaper in MA annually though. I have done both.
On a side note I had the NH trailer registration and for a year I did not renew it because it was not needed. I went in to get a new registration for the trailer and possibly even to use the same plate, and they wanted to back charge me a year for not having the trailer registered. I was at Laconia Town Hall. I then went to Concord to have it done, and the same result. So I just ended up registering back here in MA, less of a headache and as noted above ended up being cheaper annually
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Capt. of the "No Worries"
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