Im a resident of CA looking to buy a new boat from a CA dealer. The boat however is used 100% in AZ and is stored in AZ. Who do I owe sales/use tax to? I would prefer it be in AZ but Im not sure what the caveats are to making that happen. Ive read many threads on here but can't quite seem to figure out if I can pay AZ tax on it since it will be store/registered in AZ and won't be coming back into CA.