Form Gt-800006 - Sales And Use Tax On Boats printable pdf download

Sales and Use Tax on Boats

GT-800006

R 12/17.

Information for Dealers and Brokers

Who Must Register to Collect Tax?

Any person who sells, offers for sale, or imports boats into Florida for sale at retail must register

with the Department as a boat dealer. A boat broker offers boats for sale, but may not have the

boats in their possession. Boat brokers are also required to register with the Department as a boat

dealer.

You can register to collect and report tax through our website at . The site will

guide you through an application interview that will help you determine your tax obligations. If you

do not have Internet access, you can complete a paper Florida Business Tax Application (Form

DR-1).

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.

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 or when the use of the boat occurs

in a county imposing a surtax. Discretionary sales surtax applies to the first $5,000 of the purchase

price. Current discretionary sales surtax rates for all counties are listed on Form DR-15DSS,

Discretionary Sales Surtax Information, posted on our website.

Maximum Tax

The maximum tax on the sale of a boat or vessel is $18,000. This includes both sales and use tax

and discretionary sales surtax. For more information and detailed instructions on this maximum

tax, see Tax Information Publication (TIP) 10A01-07 issued on June 22, 2010.

The maximum tax on the repair of a boat or vessel is $60,000. This cap is to be applied to each boat

repair occurring in Florida. Subsequent and separate repairs are each subject to their own $60,000

cap. For more information and detailed instructions on this maximum tax, see TIP 15A01-07 issued

on June 26, 2015.

Trade-In Allowance

Registered boat dealers and brokers may deduct a trade-in allowance from the purchase price of

the boat when, in a single transaction, tangible personal property (not real property) is traded as part

of the boat purchase.

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If

the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely

if they are postmarked on the first business day after the 20th. Florida law requires you to file a

tax return even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the option of

buying software from a software vendor. For more information on electronic filing and payment

options, visit our website.

Florida Department of Revenue, Sales and Use Tax on Boats, Page 1

Form Gt-800006 - Sales And Use Tax On Boats

Related Articles

Related forms

Related Categories