Different states have different rules.

When we purchased our boat we lived in California. We purchased the boat in Florida. Being a California resident we had to keep the boat out of California for 3 months to keep from paying sales tax. The state of Florida gave us 1 month to get the boat out of Florida or we had to pay Florida sales tax.

We bought the boat in Florida, spent a month reading it for cruising and left for the Bahamas. No sales tax.

In California they even had the term they called it the '90 day yacht club'. You could take an offshore delivery and take the boat to Enseneda Mexico ( only 100 miles south ) for 3 months to avoid sales tax.

Knowing that, you can purchase a boat anywhere in the world and ship it to where you live having it arrive according to your states laws. The shipping will probably be the close to the same as the sales tax.

Doing that you can get some great deals and,,, if you have the time, do a bit of cruising before shipping it home.

My 2 cents worth.