Nothing new there Jerry, and I've posted several messages about it right here in the forum.
Take delivery of a vessel 3 miles offshore (in international waters), then keep it out of California for 91 consecutive days in the first 6 months of ownership, and (legally) avoid paying sales (aka use) tax. From the Golden Gate and harbors south, folks usually head to Ensenada, 65 miles south of San Diego. It's even permissible to bring the vessel home before heading south, and start the clock on the eventual day of departure. The key is to "prove" that the vessel was bought for use outside the state, usually achieved by keeping receipts for fuel, groceries and berthing fees. Form BOE-447 needs to be filed with the state Board Of Equalization.
We've been aboard several boats that spent time at "the 90 day marina" in Ensenada. Several years ago, Arnold Swartzenwhatsit managed to get the 91 days increased to a year on a temporary basis, figuring the state would get tax revenue from the folks who didn't want to keep their vessel out of state for that long. It has since reverted to 91 days.
The same rule allows folks buying RVs to take out of state delivery (often done in Boomtown) and keep it out of state for 91 days.
