Buy the way I should mention that my boat is registered in the state of New Hampshire. However the state of Maine doesn't care.. lol Also, they do not make any refunds for any money you give them. Even after they agree your in the right!
Excise tax is paid based on where the boat is:
Principally moored, docked or located. "
Principally moored, docked or located" means the place
where a watercraft, other than a commercial vessel, is
usually moored, docked, anchored or located during the
period from June 1st to August 31st.
So this is easy, just show the State of Maine that you were
principally not in Maine between 6/1 and 8/31 and were at your paid for mooring or dock in NH.. Done deal...
If you were in Maine "principally" 6/1 & 8/31 you owe the excise tax to your principally moored municipality..
For a 30' boat this is $96.00, if the engine is under 20HP add $2.00. Deduct 20% if boat is older than 10 years and 40% if older than 20 years...
Sounds like $59.60 due to the community, who maintains the harbor where you are, if your boat is older than 20 years old. This law has been around since the early 80's.. If you push your luck with the Maine IRS you may find them trying to prove you also owe sales tax too.....