Noting that a handful of states have cut taxes on boat purchases in recent years, Crain’s New York Business says yacht buyers and sellers should be buoyant. Last year, lawmakers passed a state budget that includes a boat sales tax cap that has purchasers paying tax on only the first $230,000 of a yacht’s purchase price. According to the National Marine Manufacturers Association, a 2010 Florida law that capped taxes at $18,000 led to a big sales bump. Maryland, New York, New Jersey and Connecticut have followed.