[TiltonBB]

Originally Posted by Merrymeeting

If the boat is purchased in NH, registered in NH, and used/stays in NH, then no tax is due. I went through this many years ago when we still lived in MA and were purchasing our boat. Since it was going to stay on Merrymeeting (and has), no issues and no tax.

Interestingly, we still needed to register the trailer in MA. If you pull the boat, and something happens, it turns out that the insurance coverage comes from the pulling vehicle. Since our vehicles were registered in MA, the trailer needed to be registered there too. (in hindsight, we shouldn't have bothered. The only trailering ever done is twice a year to put it in and out at the marina, and they use their tractors to pull it)

I agree that the liability insurance for the trailer comes from the vehicle towing it but I don't think it matters where the trailer is registered. In other words, if you help a friend by towing their NH registered boat trailer to the launch ramp with your MA registered vehicle it would still be covered under your vehicle insurance.