Moving to Florida and sales tax

[CharmCityBoater]

I live in Maryland. Planning to relocate to Florida. Moving my 43’ sailboat down. Boat was purchased while I was a Maryland resident and USCG documented. Tax paid to Maryland. When I move to Florida do I need to pay tax again? What do they base the value on for tax purposes?

[denverd0n]

If you have owned and used the boat for more than 6 months, then you owe no use tax to Florida. If it has been less than 6 months, and the Maryland sales tax was less than 6%, then you will owe Florida the difference.