<John wrote in part: In the end, you're either a sea gypsy (a term I like) who moves around enough and has tenuous enough ties to one place to legally avoid taxes (a grand tradition among real gypsies), or you pay someone's sales/use tax and be done with it.> Even "Sea Gypsies" aren't immune to the tax man! Swan Song was originally purchased and located in Washington, DC. Us customs duty was paid along with the DC tax in 1975. Many years later it was moved to Florida and the owner couldn't find the DC receipt so another tax was paid. She then kicked around Florida for a few years until it was "acquired" by the DEA. Sold at action, another Florida sales tax was paid on that sale. She then found her way to the US Virgin Islands where she was registered but not tax was applicable in 1995. In 1996 she was stored in a yard in the British Virgin Islands which is where we found & purchased her in late 1998. As we lived in the BVI we needed to pay import duty on her of another 5%. I don't know what the totals of all of these taxes/duty have been but as one can see the tax man is always lurking to catch whatever they can while your boat is located in their jurisdiction. As an example here in Venezuela you're given 6 months which is renewable twice. We see many folks that "forget" to renew or over stay. The yellow tape is on their boats and a "substantial" fee is levied before it's removed. It is always advisable to make sure you know the rules of your next destination before you make plans to overstay in a port and find someone of an official nature standing at your stern. As always YMMV... Dave & Nancy Swan Song Roughwater 58