When I went to register my homemade boat, I got sent over to the sales tax office to prove that I paid taxes on all the materials. When I told them that I paid cash for the plywood to a private party in Conn. two years prior, I was informed that I would have to pay interest and penalty in addition to sales tax.
Back to the registration office, lady at the desk, rolling her eyes, upset by extra paperwork for the homemade. Had to fill out an affidavit how the boat came into existence with descriptions and pictures.
A few weeks prior to going to the registry there was an on site inspection of the boat by EPO. Lady officer did not want to believe I built from scratch.