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Legal and proper avoidance of sales tax can be done. I bought Bay Pelican in 1999 and have yet to pay sales tax. She has been registered in Illinois as well as Florida. I have had to make sure I have not run afoul of any state's "residency" requirements during the 10 years we cruised in the US.
The critical thing was determining the requirements of each state and then making sure that I did not violate the law. In a couple of states I got written statements from the appropriate authority that my storage of the boat in that state would not generate tax treatment. In many states storage or repair are not counted towards "residency".
I must say that I never tried to get away with anything as in they won't catch me. I followed the letter of the law.
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Marty
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