South Carolinas new law limiting non resident boats to 30 / 60 days before taxation, is just the beginning... WIth declining revenues in the current depression, all state legislatures are now desperate to find new tax monies to redistribute to their give away programs... People who own anything out of the ordinary (as defined by joe sixpak) and who as a class of people do not have political clout, will be treated as fat cats and taxed till they bleed... This includes airplanes, art, valuable collections, stocks, bonds, and oh yes, boats! It is only the beginning folks... Hang on... denny / k8do