I suppose that is one way to do it. but if your trying to scam California, they have a way of catching you if it has to do with a boat or a plane. I purchased a LLC that already owned the boat. So no sales tax. Property tax yes, sales tax no. But that was my situation.

If you are interested and the boat is a lot of money, call donna jenkins in san diego. they handled all my paperwork.

I am starting to research sales tax avoidance via LLC ownership of a boat.
One forum entry explained that an accountant created an LLC, the LLC bought the boat, set up some sort of (bogus) charter business, then after 5 years dissolved the LLC due to no income, and retitled it in his name. That seemed to be the most succinct entry in the thread.
You mentioned that you are also studying this subject. Any more information that you found?