Form Gt-800005 - Sales And Use Tax On Boats Information For Owners And Purchasers (Page 2 of 4) in pdf

Credit for Tax Paid

A credit against any Florida sales and use tax or surtax due on a boat is allowed to any purchaser

who provides documentation that a like tax has been lawfully imposed and paid to another state,

territory of the United States, or District of Columbia.

Example: If you purchase a boat in a state that has a sales tax rate of 4 percent, you must pay an

additional 2 percent when you bring the boat into Florida, plus any applicable discretionary sales

surtax. The maximum tax of $18,000 will apply.

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 and Motor Vehicles:

•

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.

Specific Exemptions

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.

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 affidavit.

 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.

Florida Department of Revenue, Sales and Use Tax on Boats

Information for Owners and Purchasers, Page 2

Form Gt-800005 - Sales And Use Tax On Boats Information For Owners And Purchasers Page 2

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