Here is the example, Mr. X, who owns a yacht, lives in state Y. Mr X owns a set of chips that were clearly bought to be used on his yacht.

Question: besides attributing to Mr. X, can the chips also be attributed to state Y, or, since they are kept on a yacht, they can not be attributed to any particular state.

I have been attributing such chips to the state in which the owner resided. However others have taken the opposite view.

What do you think?

It doesn't really matter which answer is right. However if I feel attributing such chips to the state of the owner's residence is not accurate, I will create a new category or "state" on my site titled "Yacht Chips"