I have never been a resident of NH but have always registered by boat here. I register my trailer in my home state. Last boat I bought (the sale occurred in NH) I had the seller write up two bills of sale - one for the boat and motor, the other for the trailer. Easy enough to register the boat, the sales tax on the trailer is negligible, and the plates on the trailer match my car. I've never used the boat in my home state, but have brought it to other states after checking to see if the NH registration was legal (it was). My understanding is that if I ever want to register the boat in my home state there is a tax consequence, but that's never going to happen.
If your boat is like mine and for all intents and purposes resides in NH, seems like a no brainier about registering it in NH.
Just realize that I am not a lawyer - just applying what i think is common sense!
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