the stupid tax can get costly. it's cheaper to have the right gear, even on a lake. i sailed last winter in the harbor with just gortex and fleece and booties, i think this winter i will get full body wet suit. you can never be to safe. this is a dangerous sport, thats what makes it so exciting. also, i never leave the beach without a submersible vhf radio. dont trust a cell phone. those things are just for yapping while driving a s.u.v!