Again, most water ways are interstate so which state claims the taxes? Although most roads cross into other states it is rare that the road is split down the middle like the Ohio river which depending on which side of the river you are on, your in Ohio, Indiana or Kentucky. Or in the case of the Detroit river are you in Michigan or Ontario (an international body of water). This link may work better http://findarticles.com/p/articles/mi_m6552/is_n1_50/ai_20426209
again it is not solely a state issue but your article proves that an incompetent government has figured out a way to tax even something that has been considered free for over 200 years. Wonder how long it will take before they come after sailboats sailing in the sounds of NC for highway use tax. More examples of our rights and liberties being taken away.