A friend at work who has a house in n.j. but primary residence is now n.y. , has it reg and uses his boat in n.j. . he know plans to only use the boat now in n.y. does he have to pay n.y. sales tax when he reg it in n.y. he already paid sales tax in n.j. ?

Nope he sould only have to pay sales tax if the title transfers from one name to another.... At leaste that is how it works in MA and ME.

Jon

Most adjoining states have tax reciprocity. You owe sales taxes in the State where you file your income taxes.

He may have to prove he paid sales tax, but I don't think he has to again.