The idea that a boat doesn't create work in the state that it's moored in is stupid. Every boat requires maintenance and the larger the boat, the more maintenance. Someone has to do the work. The larger the boat, the more likely that the owner will hire someone rather do the work themselves. Then we have the boat yard, parts suppliers as well as workers that benefit from the boat being in state. If you really wanted to generate income for the government and be fair about, there should be sales tax on homes.