Originally Posted by StanleyCup
If the transaction is a private sale
(no broker), where can I purchase
the 90-day sticker and subsequent 90-day extension? I have called a broker I know and they said that they cannot sell me the stickers unless it is a brokerage transaction.
Does anyone know a broker that might be able to sell me the stickers?
Short answer, a purchaser of a vessel via a private sale transaction is not allowed the temporary sales tax exemption or the decal registering the temporary sales tax exemption. Accordingly, you will not find a registered dealer or broker that will sale you such exemption.
I believe that specific exemption and decals for boats sold
to non-residents is only availed to purchases through registered dealers or broker, and is NOT availed to private sales. The GT-500003 form / Affidavit is executed by the purchaser and submitted to the registered dealer / broker at time of sale which registered dealer / brokers are the only persons who can sale and issue the temporary tax exemption decals to their boat purchaser. Note registered dealers and brokers purchase such decals from the State as part of their registered business activities and act as the receiver of the signed Affidavit from their purchasing
clients and must forward the Affidavit to the State Department of Revenue within 5 days of the sale with accompanying notification of sale data, e.g., invoice / bill of sale / closing statement.
To speak with a Department representative, call Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays).
To find a taxpayer service
center near you, go to floridarevenue.com/taxes/servicecenters.
For written replies to tax questions, write to:
Taxpayer Services – MS 3-2000
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0112
Further reference link here: Florida sales tax and registration
A 90 Day Temporary Tax Exemption Decal May Be Purchased From Your Broker and an
additional 90 days may be purchased from the Broker BY THE 60th day whilst under the first 90 day decal using a Sales Tax Exemption Affidavit for All Vessels Purchased from Brokers & Dealers which will be removed from the State of Florida. Vessels must be at least 5 Net Tons AS LONG AS – Purchaser is NOT a Florida Resident, or the definition thereof.
Dinghy’s, Jet Ski’s & Boat Trailers are NOT EXEMPT unless
removed within 10 days of the date of purchase.
Sales Between Individuals are not exempt
Florida is Reciprocal to Sales and Use Taxes
Paid to Another State
Visiting Period – 90 Days with valid out of state registration
Resale Exempt Certificates, not to be confused with the sales / use tax temporary exemption decal
The Certificates are only to be used if vessel is being sold
by Broker or Dealer
If the vessel is being used SOLELY for Bareboat
SOJOURNER REGISTRATION, a.k.a. Application for Florida registration of non-titled vessels.
This is used to register: Out-of-state registered vessels, dealer owned vessels, USCG documented vessels, government
vessels, amphibious vessels.
Sojourner registrations are issued to those out of state registered vessel owners who remain in Florida for more than 90 days, but intend to return to their home state and take the vessel with them. They are issued DECALS ONLY, but must prove they are registered in another state. Form HSMV 87244 Must be completed.
Reference link to form HSMV 87244: Florida sales tax and registration
Normal registration fees
will be charged for the Non-Titling Sojourner Registration.
Reference the GT-500003 form / Affidavit linked here: https://www.pdffiller.com/jsfiller-d...03edf40ede0ca3
Boats Sold to Nonresidents
A boat sold by or through a registered dealer or broker to a purchaser who is a nonresident of Florida at the time of taking delivery of the boat in Florida is exempt.
This exemption applies to the sale of a boat, including any accessories, but does not apply to the sale of a boat trailer
To obtain the exemption, the nonresident purchaser must meet the following requirements:
The nonresident purchaser must sign an affidavit (Form GT-500003) stating that he or she has read the law and rules regarding the specific exemption claimed and agrees to remove the boat from Florida.
A boat of less than 5 net tons of admeasurement must leave Florida within 10 days of purchase or immediately be placed in the care, custody, and control of a registered repair facility for repairs
, additions, or alterations. The boat must leave Florida within 20 days after completion of the repairs.
If the boat is 5 net tons of admeasurement or larger, the purchaser may obtain a set of Florida Department of Revenue boat decals, which authorize the boat to remain in Florida waters up to 90 days after the purchase. This period may be extended to 180 days with the purchase of a 90-day extension decal. The decals must be obtained from the selling dealer or broker.
Within 5 days of the date of sale, the dealer or broker must provide the Department with a copy of the invoice, bill of sale, and/or closing statement, and the original, signed, removal
Within 10 days of removing the boat, the nonresident purchaser must furnish the Department with proof that the boat left Florida. Receipts for fuel, dockage, or repairs purchased outside Florida must identify the boat.
Within 30 days of removal
, the nonresident purchaser must provide the Department with written documentation evidencing that the boat was documented, licensed, titled, or registered outside Florida or documentation that the nonresident purchaser has applied for documentation, licensing, titling, or registration of the boat.
This exemption does not apply to a Florida resident, an entity where the controlling person is a Florida resident, or a corporation where any officers or directors are Florida residents.