The most common tax you would owe is sales or use tax. If you acquired your boat without payment of sales tax, you owe use tax. However, if you paid sales tax at the time of purchase, use tax is not due. The intent is that articles purchased for use in this state are subject to sales tax or use tax, but not both.
In addition, you may be subject to the watercraft excise tax, which is administered by the Department of Licensing. Refer to the Tax, Title, and Registration of Boats brochure for more detailed information.