"Cheshire" wrote in message . ..
If you buy in Virginia and will keep the boat in Maryland, you will have to
register and pay the Maryland Sales or Use tax, which I believe is 5%. If
you plan to keep the boat in Virginia, you may enjoy Virginia's cap on
Sales/Use tax on boats, which is $2,000.

....and if you keep the boat in Virginia you will also have to pay
property tax on it every year. The amount of this tax is determined by
the county where the boat is kept, and I believe that some counties
down in the South of Virginia are reducing or eliminating it as an
inducement for you to give their local marinas some business. The
equivalent tax on automobiles is mostly paid to the counties by the
state (the primary reason for Virginia's fiscal crisis) but the
governor who was elected on that platform chose not to do the same for
the tax on boats, trailers, airplanes etc.

Giles