State sales tax is typically collected at the time of purchase if the vessel was acquired through a dealer or broker.

Do you pay sales tax on a used boat in florida. Unlike duty which is imposed by the federal government at the boats port of entry the sales and use taxation is assessed at the state and local level and applied at the time the boat is purchased. Taxes are an inevitable cost to factor in when budgeting your boat purchase. The use tax can be applied under a number of different situations.

In the state of Florida dealers registrated within the state are legally required to collect tax. The opinion stated that the phrase boat docks or marinas is. All boats sold delivered used or stored in Florida are subject to Floridas sales and use tax plus any applicable discretionary sales surtax unless exempt.

What Boat Buyers Should Know About Florida Sales Tax. Florida sales tax or proof of payment is required at time of application based on the sales price of the motor vehicle mobile home or vessel. The Florida use tax should be paid for items bought tax-free over the internet bought while traveling or transported into Florida from a state with a lower sales tax rate.

This tax is called a use tax. Meant to include all facilities that might be used for leasing or renting docking or storage spaces for boats7 Thus the inescapable conclusion is that the legislative intent was to impose sales tax on the taxable privilege of leasing or renting docking or storage spaces. Generally Florida boat dealers and yacht brokers must collect sales tax from the purchaser at the time of sale or delivery.

Floridas 6 use tax plus any applicable discretionary sales surtax is due on a boat used or stored in Florida when. Regardless of where the boat is purchased if it between two private individuals it is considered a casual or private sale -- no sales tax is due. However when you purchase a boat in Florida you need to be aware that there may be a sales tax liability upon return to your home state.

In Florida drop shipments may or may not be subject to taxation depending on the circumstances. Tennessee sales and use tax rule 1320-05-01-03 Charges made by a dealer to customers for title fees are considered pass through charges excludable from the sales price of the motor vehicle or boat. Similarly in Florida a non-resident need not pay tax if the boat is taken to a different state shortly after purchase.