Sales Tax

[Sandero]

I purchased my boat 23 yrs ago in CT as a NY resident and documented the boat with the USGC. I wasn't charged sales tax and had no mechanism to pay it at the time. I assumed I did not have to have a state registration.

I noticed stickers appearing on boats several years ago for state DMV registration and they apparently required proof that sales tax was paid. I am understand that of the boat is not in NYS water for more than 90 days continuously it does not have to be registered or sales tax paid.

Does anyone know if this is true? If so how does one document this or is the burden of "proof" on the state? If the bill of sale is no longer available, how is the selling price determined? Would they assess interest back to the time of sale? Can this tax be "negotiated"?

[Morgan Paul]

What if my boat is documented by the US Coast Guard?

You must register the boat in NYS if:

• the boat is not used for commercial purposes in NYS, and
• the boat will be used on public waterways in NYS for 90 or more consecutive days.
• See the information about boat registration requirements. You need Adobe Acrobat Reader®. If you do not have Adobe Acrobat Reader®, see these instructions.

If your boat was documented by US Coast Guard, you do not receive a NYS registration number. You receive NYS registration stickers only. Attach the stickers in the position where the registration numbers are normally located.

This came from here:
NYS DMV - Frequently Asked Questions

[ssullivan]

Originally Posted by defjef

I purchased my boat 23 yrs ago in CT as a NY resident and documented the boat with the USGC. I wasn't charged sales tax and had no mechanism to pay it at the time. I assumed I did not have to have a state registration.

I noticed stickers appearing on boats several years ago for state DMV registration and they apparently required proof that sales tax was paid. I am understand that of the boat is not in NYS water for more than 90 days continuously it does not have to be registered or sales tax paid.

Does anyone know if this is true? If so how does one document this or is the burden of "proof" on the state? If the bill of sale is no longer available, how is the selling price determined? Would they assess interest back to the time of sale? Can this tax be "negotiated"?

OMG... ouch. NYS tried to hang me on that stuff too, just for visiting. I told them "good luck" since I'm not a NYS resident, have no assets, there, the boat isn't registered there, isn't located there, etc...

I think you might run into trouble - it's your own marina or workers at the docks that will sell you out. They compile lists that go to the state. I think they are required to. The states are clamping down now on any revenue they can get, so they will be quite strict on it.

I hate to say it, but I think they will catch up with your boat eventually, the way they are monitoring these things in NYS now. Just going out for a jaunt for the 90 day rule isn't enough, from what I remember. They also had languate in the statute about "principal location" of the boat - where you keep it in the winter, where you keep it in the summer, and where you live.

Man, I'm sorry to hear this. Only solution? Move to a better state without tax, unforutnately. Or pay off some crooked official and get a sticker... ha ha It *is* NY, right??

[Sandero]

ICK ICK ICK

[anotherT34C]

I'm on south shore Long Island, and I see quite a few boats sitting at dock for years with (long, as in 90's) expired reg stickers, and quite a few with none at all.

In 20 years of sailing, I've never been boarded or asked to show either documentation or registration, with one exception. I rent a town slip and once had to produce my USCG documentation.

I hear it's worse in Florida.

[anotherT34C]

Just had an evil thought... buy a wal-mart inflatible and register it. Put the sticker on your sailboat's bow.