For your info Daryl, we don't try to beat the
tax, we just try to pay what is fair. I don't mean to hijack this thread, but need to set this matter straight. I have bought 2 boats in the US and my experience is that most States will not charge the State Tax if the boat is to be taken out-of-state after the sale. And most States will give you a 10-day grace period to move the boat out-of state. I sailed one from Willsboro Bay, NY (from Boats-R-fun), and cleared customs and paid Duty (nowadays, no more duty on US built boats), + Canadian GST tax, + Quebec Sales Tax on the Canadian Dollar value of the boat, all of which amounted then to about 25% of the Canadian Dollar value of the boat! I bought my current 34 at Tidewater Marina in MD, and was again given 10 days to get it of of state. I trucked it back to Canada, again paying the GST and Provincial Sales Tax on the Canadian value of the boat. You need a commercial invoice on which the tax is assessed. If no commercial invoice, then Canadian Customs goes to Buc's and generally assesses greatest value unless you have a recent survey signed by a professional surveyor. If VT charges tax whether the boat stays in VT or not, I am convince you would have done the same thing as your buyer. In fact, by sailing it out of VT yourself, you did!