If you register in Mass you also pay an excise tax every year to your town. If it's a new boat that cost will surely out way the cost of a NH boat registration. So it's still much cheaper to register the boat in NH if that's where you plan to use it the most.
I remember when I bought my first boat off a guy in Mass and registered it in NH. A year later I got a bill from the previous owners town trying to collect his excise tax from me. Ha,ha, NOT!
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