Well there is a little more to the story.
Under Massachusetts law, "if a boat owner berths the vessel in Massachusetts waters within six months of purchasing the boat, there’s a “presumption of use,” and the owner must fork over the 6.25 percent sales tax to the commonwealth. Local excise taxes also are due."
Apparently the good Senator has been seen tying the boat up in Martha’s Vineyard and Nantucket waters within six months of buying her. Oops.
http://www.bostonherald.com/track/in...69894&srvc=rss