____________________________________________________________________________________

You should consider the total tax obligation when choosing a tax home. When considering SC I spoke to the tax office in several personal property tax jurisdictions and discovered SC is not boater friendly with personal property taxes hovering arount 5%. That's 5% of the retail value of your boat annually! Gil ----- The Sales tax in SC is 6% up to $300. And I think it was a couple of years ago. NC is 3% up to $1500. They both cap theirs but I don't know the background. Mike ____________________________________________________________________________________ Be a better friend, newshound, and know-it-all with Yahoo! Mobile. Try it now. http://mobile.yahoo.com/;_ylt=Ahu06i62sR8HDtDypao8Wcj9tAcJ