On 4 Apr 2006 18:56:01 -0500, Dave wrote:

If you
have a substantial boat that frequently moves from state to state and
country to country, exactly what governmental body should benefit from
the taxes on your boat? All? None?

Each has its own rules for how long a boat can remain in its jurisdiction
without requiring payment of a fee or tax.

Exactly, so why not domicile the boat in a place with low or no taxes?

Is that cheating as you stated ?

It is a long standing principle of tax law that there is nothing that
requires you to organize your affairs in a way that maximizes taxes.