Originally Posted by Dsanduril
Note that to use this exemption the boat must be bought through a registered broker/dealer. Private boat sales that do not involve a registered broker/dealer require immediate payment of use tax, there is no exemption or time delay.
Correct. If the purchaser is a non-resident of Florida and the boat is purchased through a registered dealer. The affidavit is completed and the temporary waiver is availed by the broker processing the documents and the boat departs promptly from Florida.
As to a private sale [not a registered dealer].
If you are planning to buy a boat in Florida or have plans to bring one into Florida, the Florida Department of Revenue reminds you that tax compliance is an important aspect of boat ownership
What is Taxable?
Sales and Use 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
• The boat is purchased in a foreign country and is brought into Florida at any time.
When the purchaser does not pay Florida sales and use tax to the seller for a boat purchase
, any sales and use tax, plus any applicable discretionary sales surtax, is paid to the county tax collector, licensed private tag agency, or the Department of Highway Safety
Vehicles when registering the boat in Florida.
Discretionary Sales Surtax
Most counties impose a local option discretionary sales surtax. The surtax is due when the boat is delivered by the dealer or broker to a county that imposes a surtax. The surtax is also due when the boat is purchased from an individual and the boat is used in a county imposing a surtax.
Discretionary sales surtax applies to the first $5,000 of the purchase price
discretionary sales surtax rates for all counties are listed on Form DR-15DSS, Discretionary Sales Surtax Information, posted on our website at floridarevenue.com/forms.
When is Tax Due?
Unless exempt, a boat must be titled or registered in Florida with any county tax collector, licensed private tag agency, or the Department of Highway Safety
• Within 30 days of the purchase date or the date the boat entered Florida; or
• Within 90 days after the boat enters Florida, when the boat is documented, licensed, titled, or registered in another state.
Florida use tax, plus any applicable discretionary sales surtax, due on a boat purchased in Florida or brought into Florida within six (6) months of the date of purchase, is paid at the time of licensing, titling, or registering the boat in Florida.
In addition to the exemption for non-resident purchasers that remove the boat from Florida there is the Foreign Flag vessel exemption.
Foreign-flagged vessels or boats holding a valid “License to Cruise in the Waters of the United States” issued by the United States Customs Service
pursuant to 19 Code of Federal Regulations
4.94 are not subject to Florida use tax.