You can register the boat in it's "Prime" state of operation --- meaning greater than 45 days.
I also live in MA (did not have a "residence or property" at the time in NH) and bought & registered mine in NH ...... in that way you dodge the Sales Tax but on the flip side you pay MUCH higher $$ for the Registration and it's renewals (NH may be Tax Free - but they still get ya).
Regarding the Law -- MA & NH have reciprocity, so a boat registered in Ma has full access to NH waterways -- similar to a car. If your boat is in the State for more than 45 continuous days, then you are "suppose" to register it in that State.
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A bad day on the Big Lake (although I've never had one) - Still beats a day at the office!!
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