Never Boated there but gotta think Florida has to be right up there.......at least for Saltwater boating. For freshwater boating you gotta go with CA for overall availability/year round weather, but I gotta think that Utah and Lake Powell would have to be considered.

The boating in the midwest specifically LOTO is great but they definitely have a limited season vs. So Cal/AZ and pretty much everywhere up and down the Colorado river.