Hey boatcop or maybe somebody that knows, I have this friend that boat a boat paid full in cash in AZ in 03' through his company. It still has not been registered so no reg numbers have been issued. Is there a sales tax that needs to be paid on this if its registered in AZ. I know in NV they asked for the sales tax to be paid prior to registering. If he sells the boat is the new owner responsible for the sales tax, if he is for what amount the original or the amount it was sold. Just asking and any response would be helpful.