Hmmmmm. I would talk to one of their supervisors, or go to the DOL's home page and send them an email. I can see if you lived here and were only temporarily living in Oregon. But if you were a legal resident down there and moved up here, then that doesn't seem right. If you bought, licensed, and relicensed again in Oregon, they should have no right to add a sales tax on boat here. Personally, go to the DOL's site and email them, even if you already paid. You may get a refund. I know there are people who try to scam the system. But if you were a legal Oregon resident, they shouldn't hose you.