it varies, state to state, county to county
Having recently acquired our boat in Maryland and home porting it in Norfolk, VA, I have knowledge of the Virginia situation. Whether I'm right is another matter.In effect, Virginia has no sales tax for documented vessels because you don't have to interact whatsoever with Virginia if your boat is documented or being documented. Period. The Commonwealth of Virginia and documented vessels never meet. (I don't know if this holds true for non-VA residents.) This differs from, for example, Maryland, where you get tagged for 5% sales tax regardless of documentation. We live in Arlington, VA and first considered looking for a marina/dockage in the northern Bay (Maryland) until the 5% sales tax scared us off.In Virginia, property taxes are a different matter and are assessed by the city/county of moorage and vary widely - regardless of federal documentation. Even if there was a marina or dockage suitable for us in Arlington, we'd pay the exact same personal property tax rate as we do for automobiles. YIKES!! Surrounding Virginia counties/cities are similar. (D.C. is still another matter.) We called each VA jurisdiction on the western shore of the Bay to inquire about their property taxes for boats. The further south you go, the less the property tax, until you get to the Tidewater area where it all but disappears (as another poster described). This is why we ended up in Norfolk. We'll commute to our boat for a couple years until retirement when we go full time cruising.DaveS/V Pas de DeuxCatana 471-44