Context: 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.

Question: What type of yacht did Kerry buy?
Answer: a Friendship 75

Question: How expensive was Kerry's yacht?
Answer: $7 million

Question: Where was Kerry's yacht built?
Answer: New Zealand

Question: How much sales tax did Kerry owe on the yacht?
Answer: $437,500

Question: Which state received Kerry's yacht's sales tax?
Answer: Massachusetts