Sales tax on catamaran purchase in Florida

[pelagic440]

Larry,

If the survey and sea trial goes well, we will purchase a 45' Cat July 14 th in St Augistine Fla, we live in Pa. but the boat will be kept in Fla.

Thanks

[Larry Florida]

It would seem if the boat will be purchased in Florida and will remain in Florida it is unlikely the tax can be avoided.

[denverd0n]

Originally Posted by Larry Florida

The wrinkle is, giving the identical circumstances, it is not absolutely clear if Florida residents will be taxed or not.

Being a resident of Florida has nothing to do with it. Here is a link to the applicable statute... Statutes & Constitution :View Statutes : Online Sunshine

Here is the relevant paragraph, quoted in its entirety:

"(8)(a) Use tax will apply and be due on tangible personal property imported or caused to be imported into this state for use, consumption, distribution, or storage to be used or consumed in this state; provided, however, that, except as provided in paragraph (b), it shall be presumed that tangible personal property used in another state, territory of the United States, or the District of Columbia for 6 months or longer before being imported into this state was not purchased for use in this state. The rental or lease of tangible personal property which is used or stored in this state shall be taxable without regard to its prior use or tax paid on purchase outside this state."

As you can see, no mention at all of anything about residency. This applies just the same to Florida residents, and non-residents, alike. The "paragraph (b)" that is mentioned, is about boats used for charter fishing; it has nothing to do with boats brought into the state for personal use.

[BandB]

Originally Posted by Larry Florida

This comment seems to be true for non FL residents.
The wrinkle is, giving the identical circumstances, it is not absolutely clear if Florida residents will be taxed or not.

Have you actually registered a boat as a Florida resident and not been charged Tax?

All boats sold, delivered, used, or stored in Florida are subject to Florida’s sales and use tax, plus any applicable discretionary sales surtax, unless exempt. Florida boat dealers and brokers are required to collect tax from the purchaser at the time of sale or delivery.

When a boat is sold by someone other than a registered boat dealer or a boat is brought into Florida for use in Florida, Florida use tax is due. The “use” part of Florida’s sales and use tax provides uniform taxation of items. Florida’s six percent (6%) use tax, plus any applicable discretionary sales
surtax, is due on a boat used or stored in Florida when:

• The boat is purchased from a person who is not a registered boat dealer and the sale or delivery of the boat occurs in Florida;

• The boat is purchased in another state, territory of the United States, or District of Columbia and is brought into Florida within six (6) months of the purchase date; or

• The boat is purchased in a foreign country and is brought into Florida at any time.

So, back to the six month rule.

[johnnyH]

i purchased a boat in florida in may and secured a 90-day cruising permit because the boat would not be staying in florida. 10-days after purchase the boat was home ported along the middle eastern seaboard. what florid agency do i send out-of-state fuel tickets and dock rentals to show that the boat did indeed leave florida? i ask because i plan to return to florida during the winter and cruise the boat there. many thanks

[denverd0n]

You don't have to send them to anybody. It is just a matter of having them available, in case you are asked for them.