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According to the Boston Herald, dated July 23, 2010, Kerry commissioned construction on a new $7 million yacht (a Friendship 75) in New Zealand and moored it in Portsmouth, Rhode Island, where the Friendship yacht company is based. The article claimed this allowed him to avoid paying Massachusetts taxes on the property including approximately $437,500 in sales tax and an annual excise tax of about $500. However, on July 27, 2010, Kerry stated he had yet to take legal possession of the boat, had not intended to avoid the taxes, and that when he took possession, he would pay the taxes whether he owed them or not.

Which state received Kerry's yacht's sales tax?
Massachusetts