You will have to pay taxes on whatever you tell em at the court house if it is a used boat, if you buy from a dealer you will have to pay full price since you will have a contract or bill of sale, if it is used make it easy on yourself but be reasonable, don't tell em you gave 10 bucks for the boat. They won't look at your boat either, they don't know if it is a junker or what. My 2 cents worth.