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Here are my thoughts:
On the sales tax question- Go buy a commercial fishing lic.. It's about $60 I think and makes you tax exempt for everything boating... Oil, fishing gear etc. You can get this at causeway street/New Bedford at the same time you register the boat.
As far as the bottom is concerned- The quotes you have might be to have it barrier coated. This is something that you def want to have done if you plan on keeping the boat for a while. Its the right way to do it.
Feel free to PM me if you need any other information and have fun with the boat!
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