Sales / use tax in MA

[The Perfessor]

Hi,
I'm looking at moving my boat from Chicago to Boston (by that, I mean I plan on mooring it in Boston as I've moved to that area.) I will need to register it and pay a sales/use tax. What is this based on? The boat is a 1985 O'Day. Are they looking for an original bill of sale and title? I purchased it 10 years ago. Any insights are greatly appreciated! Thanks.

[CarlF]

I would call the state registry to check but I'm fairly sure that if you bought the boat more than six months ago and didn't bring it into Massachusetts at all during the six months after you bought the boat then you will owe no sales or use tax.

You also must not have had an obvious intention to use the boat in Massachusetts when you bought it (e.g. registered for a mooring when you bought it).

You will need to register and title it which have small fees. There is also a small annual excise tax paid to the town where you moor it but this is very small for boats more than a few years old. I pay $7 a year on a 10 year old 17ft sailboat. You are billed based not on value but length and age.

[Kenomac]

I live in Massachusetts, you won’t be required to pay a sales tax because it’s been more than a year since you purchased the boat and it’s remained outside the state during that time. Any use tax or property tax will be minimal due to the age of the boat, I’d be surprised if it’s more than $50, but check with the town clerk where you plan to live to be sure.

[Island Time O25]

If its documented with CG MA does not require addl state registration or hull stickers. Just annual excise taxes to the town where moored or docked.

[rodgoult]

If you are looking to keep the baot in Boston, start by contacting the Boston Harbor authorities https://www.boston.gov/departments/t...mooring-permit.
There will be a city tax - in Newburyport I pay $120 a year on a 31' sloop but that does include unlimited free pump-outs! If the website listed doesn't tell you about those fees then look for the Harbor Master's office to find out what they are.
There is also a State registration unless you are a US Registered Vessel. That's every two years and as far as I can remember was about the same.

[The Perfessor]

Thank you; This is very encouraging. Now for another wrinkle; There are two names on the title; mine, and my friends. He wants off the title as I and my girlfriend are assuming all liability for the boat (and expenses). Are there ramifications for changing out a name when registering / re-titling the boat? Is this considered a sale subject ot sales tax? Thanks again in advance; everyone is so helpful! Rich

[Jason Flare]

Originally Posted by The Perfessor

Thank you; This is very encouraging. Now for another wrinkle; There are two names on the title; mine, and my friends. He wants off the title as I and my girlfriend are assuming all liability for the boat (and expenses). Are there ramifications for changing out a name when registering / re-titling the boat? Is this considered a sale subject ot sales tax? Thanks again in advance; everyone is so helpful! Rich

A couple of things:

The MA Registry of Motor Vehicles does not handle boats. The MA Environmental Police do.

https://www.mass.gov/orgs/boat-and-r...titling-bureau

MA titles boats but does not title US documented vessels.

If your boat is titled it is not documented. Documented boats cannot be legally titled.

To change your title I recommend you friend sell his half for an agreed amount and make up a bill of sale. (I would have it notorized.)

Take a rubbing of the VIN number on the stern. (Put a piece of paper over the VIN and rub over the VIN with the side of a pencil lead.)

If the boat has an outboard motor record the model and serial number.

Bring your current registration, your bill of sale and your rubbing to the most convenient Environmental Police Office that handles boat registration and titling. Bring money to pay sales tax, registration and titling.

I believe the only sales tax you will have to pay is on the amount you paid your partner for his half.

P.S. Bring with you everything you can find from your original purchase of the boat. Bill of sale, title, registration and proof of sales tax paid.

ETA: You can probably do this by mail but I’d be afraid to guess how many back and forths that might take.