Unless/until you register the boat in Mass you won't have to pay Mass tax. This doesn't apply to you but if a person were to use a NH boat in MA (or other states') waters beyond a certain period you will have to register it there also. In NH that period is 3 months, Florida is 6 months and those are the only two I know of.
I have been told but do not know for a fact that non-residents in these circumstances only pay the registration charges. In MA you would probably take the full hit.
There are several people that I know who only register their boat in one state but only use it in a different state. This does not appear to be a major issue for most water cops. On "The Hull Truth" members have had reported some issues in NJ & MD when towing a boat on a trailer registered in those states where the boat was registered out of state. A 'bug bra' over the numbers would probably have avoided those situations.
Good luck with your new boat search!
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