My father in law used to keep his sailboat in the winter at Constitution Marina in Charlestown, MA(the Town). Right on Boston harbor. Right next to the USS Constitution navy yard.
He would use it as a winter condo in Boston. He would take it down in October and leave it there until May.
That was until he received a tax bill from the Commonwealth. They said that his 32’ sloop constituted a second home in MA.
After that the boat went up river and stayed in NH in the winter on the hard.
There's a reason the states and the government have thousands of pages of tax law, they want to squeeze out every possible penny.