Only if:
> the boat has not been registered to you in Ca already.
> you have a home in Az or Nv.
> the value of the boat is substantial.
If you use the boat in AZ more than 50% of the time, Az wants your money, but it may or may not be to your advantage, depending on the above mentioned criteria.
If you do a couple of simple searches, you find many good, in depth threads on this subject.
RTJas