Form Gt-800005 - Sales And Use Tax On Boats Information For Owners And Purchasers (Page 3 of 4) in pdf

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.

Documentation must be mailed to:

Florida Department of Revenue

Compliance Campaigns

PO Box 6417

Tallahassee FL 32314-6417

Foreign-Flagged Vessels

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.

Boats Imported for Sale

A boat that is brought into Florida for the sole purpose of sale at retail by a registered boat dealer or

broker is exempt from Florida use tax. The boat must be under the care, custody, and control of the

dealer or broker and personal use of the boat is not permitted while it is in Florida.

Boats Temporarily Docked in Florida

When Florida sales or use tax has not been paid on a boat brought into Florida, the boat is not

subject to Florida use tax when the boat remains in a Florida registered facility that rents dockage or

slippage for a period not to exceed a total of 20 days in any calendar year. The 20-day period begins

on the day the boat is docked at the facility.

If the boat enters Florida for repairs or modifications at a registered repair facility, the boat may

remain in Florida tax exempt until the repairs or modifications are completed. The 20-day period

stops while the boat is being repaired or modified. Once the repairs are complete, the owner has the

balance of the 20-day period to remove the boat from Florida.

Storage of a boat at a registered repair facility does not qualify for tolling of the 20-day time period.

Penalty and Interest

Anyone who purchases a boat and obtains a tax exemption as a nonresident purchaser is subject to

Florida use tax, discretionary sales surtax, interest, and penalties (including a mandatory penalty

equal to the tax) when:

•

A boat that bears a decal set remains in Florida after the expiration of the decal;

•

A boat that does not bear a decal set and is not in a Florida registered repair facility

remains in Florida more than 10 days from the date of purchase;

•

A boat that does not bear a decal set and that was in a Florida registered repair facility

remains in Florida more than 20 days from the date the repairs or alterations were

completed;

•

A boat returns to Florida within six (6) months from the date of departure, is not placed in

a Florida registered repair facility, and stays in Florida more than 20 days; or

•

The nonresident purchaser does not furnish the Department with the required

documentation.

A purchaser who attempts to evade tax by submitting a fraudulent affidavit is subject to the tax due,

interest, and a mandatory 200 percent penalty (according to section 213.29, Florida Statutes). The

purchaser is also subject to a fine of up to $5,000 and up to 5 years in prison.

Florida Department of Revenue, Sales and Use Tax on Boats

Information for Owners and Purchasers, Page 3

Form Gt-800005 - Sales And Use Tax On Boats Information For Owners And Purchasers Page 3

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