Cris,
What was up with your deal on the Hobie Tiger? You went out of town. Unless it was a bankrupcy or business liquidation KO should of been able to match the deal you got. Sales and Use tax might have been a motivating factor but you need to register the boat in the state and pay the appropriate Use Tax at that time.
Interesting compliance issue I read in a state tax journal was how the Texas Comptroller office is reviewing out of state boat purchaser's declared purchase prices against a data base. If the value is out of line then the transaction is further reviewed.