This story is being portrayed incorrectly with Tom Toye as the victim being a transient aka "visiting" yacht owner just passing through Maine and being taxed unfairly. Did everyone miss the fact that he lives in Maine and has for quite a few years? The law that requires a 5 pct "use" tax for any boat kept in the state of Maine for more than 30 days the first year that it is purchased is protect the state from tax avoiders such as Tom Toye. This tax does not affect transient boaters. Tom Toyes' boat is in Maine for 5 months out of the year ... every year. This is a case of tax avoidance, not unfair taxes. This story is making Maine look bad when in fact Tom Toye is the one who we should all be questioning!