One thing to think about is if you put a gas powered motor on a boat you have to license tha boat. And if you did'nt pay sales tax on your boat you'll have to do it then. I bought my Willie boat in Oregon new and to license the boat it would have cost me $400 plus to use a motor a couple times a year. For me anyway it was a waste of dollars at that time.

I don't know if they would tax you on the price on the title when it was put in your name or the current value.

If you have already paid the tax you'll be good to go.