You pay tax on the aircraft where it is based, not the first point of landing. Given your scenario let's say you land at BFI which is in the democratic people's republic of lets tax frack out of the rich King country (ironically named isn't it?). But you hagar the airplane at Tacoma Narrows in Pierce County WA. Given your scenario you would be double taxed and have to pay tax to both counties. Which I believe is illegal. There is even a Supreme Court ruling on this.
I'm dealing with the same thing in Oregon who wants to tax my income because I fly out of PDX regularly. Tax time next year is going to be interesting.
I am going off of what aircraft brokers have told me they do for clients in the state. They will land at a lower taxed area and use the fuel and parking fee as the location the aircraft first arrived in the state and it has been accepted by the department of revenue.