Originally Posted by jkleins
Is this different if the owner is a Florida resident? If you move a boat that you have had for years in another state to Florida and try to also establish residency there does the exemption to state use tax still apply?
Unless the law has changed since I bought my boat then yes, the exemption is good. The explanation I got from Florida is you must buy the boat and legitimately keep and use the boat outside the state for a minimum of six months, whether you are a Florida resident or not. When I spoke with the FL tax office I got the impression that if you were a FL resident when you purchased a boat and claimed this exemption you would probably be held to a higher standard of proof.
If you were not a Florida resident when you purchased the boat AND kept and used the boat min six months in another state then you should be clear.
Also, if you paid sales tax on the purchase
in another state you will get credit for that in Florida if you are found liable for the FL sales tax.