There's a LOT of confusion, even on this writer's part, about Florida "sales" versus "user" taxes. The posting, about which we sent out an alert last week pertains to the "use" tax, while the message below, speaks to the "sales tax" issue. Thanks to Captain John for providing this useful info, and we both hope it is helpful to all!

Hi Claiborne,
There seems to be a lot of misinformation about Florida Sales Tax as it pertains to boats. At the 2003 Lauderdale boat show, I spoke with a Florida Tax Rep who advised me about bringing a boat purchased out of state into Florida. Basically you must keep the boat out of Florida for 6 Months. I was under the impression that it only applied to Florida residents who purchase a boat out of state.
Here are some of the applicable stautes. Used to be that if you were going to use an out of state registered boat in Florida for longer than 90 days, you had to purchase a Florida Registration. 328.58 below shows that this has changed.
We (Florida Residents) bought a boat in Maine, kept it out of Florida for six months and have paid no sales or use tax. Got a letter from Tallahassee when we renewed our documentaion with the CG. The letter wanted all the information about the boat purchase, date, cost etc. in order to asses the proper Tax. Sent the following and have not been bothered since:

October 31, 2005
Florida Department of Revenue General Tax Administration
Tallahassee Central Services Center Post Office
Box 6417
Tallahassee, FL 32314-6417
Attn: Randal Dalton, Senior Tax Specialist

Dear Mr. Dalton,
I recently received a letter dated 10/17/2005 from your office, concerning sales/use tax on a boat which was purchased in Brooklin, ME in July of 2004. The boat, a Duffy 37, named Infinity & Beyond and hailing from Wilmington, DE, carries the USCG documentation number 1159281.
My wife and I took delivery of the boat on July 31, 2004 and started an extended cruise in her. We cruised in New England for several months, eventually working our way south as the weather got colder. We spent some time in Charleston, SC before eventually bringing the boat into Florida at Fernadina Beach on February 15, 2005. We cruised south to Key West before coming to Pensacola Beach on April 15, 2005. The boat was registered with the State of Florida at the office of Robert G. McClure, Santa Rosa County Tax Collector on May 3, 2005.
According to a Florida tax representative we spoke with at the Ft. Lauderdale boat show, property used in another state, US territory or the District of Columbia for a period of 6 months or longer before being imported in to the State of Florida, would not be considered as purchased for use in Florida. Believe the Statute is 212.06 (8)(a)
If you require proof of our not entering the state within 6 months of our taking delivery of the boat, please let me know what you need. Most of our paper records are in storage because we are cruising aboard the boat, so it may take a little while to dig out what you require.
Thank you for your patience.
Sincerely,
John J. Allen
Member, Flybridge South, LLC

There's a LOT of confusion, even on this writer's part, about Florida "sales" versus "user" taxes. The posting, about which we sent out an alert last week pertains to the "use" tax, while the message below, speaks to the "sales tax" issue. Thanks to Captain John for providing this useful info, and we both hope it is helpful to all!

Hi Claiborne,
There seems to be a lot of misinformation about Florida Sales Tax as it pertains to boats. At the 2003 Lauderdale boat show, I spoke with a Florida Tax Rep who advised me about bringing a boat purchased out of state into Florida. Basically you must keep the boat out of Florida for 6 Months. I was under the impression that it only applied to Florida residents who purchase a boat out of state.
Here are some of the applicable stautes. Used to be that if you were going to use an out of state registered boat in Florida for longer than 90 days, you had to purchase a Florida Registration. 328.58 below shows that this has changed.
We (Florida Residents) bought a boat in Maine, kept it out of Florida for six months and have paid no sales or use tax. Got a letter from Tallahassee when we renewed our documentaion with the CG. The letter wanted all the information about the boat purchase, date, cost etc. in order to asses the proper Tax. Sent the following and have not been bothered since:

October 31, 2005
Florida Department of Revenue General Tax Administration
Tallahassee Central Services Center Post Office
Box 6417
Tallahassee, FL 32314-6417
Attn: Randal Dalton, Senior Tax Specialist

Dear Mr. Dalton,
I recently received a letter dated 10/17/2005 from your office, concerning sales/use tax on a boat which was purchased in Brooklin, ME in July of 2004. The boat, a Duffy 37, named Infinity & Beyond and hailing from Wilmington, DE, carries the USCG documentation number 1159281.
My wife and I took delivery of the boat on July 31, 2004 and started an extended cruise in her. We cruised in New England for several months, eventually working our way south as the weather got colder. We spent some time in Charleston, SC before eventually bringing the boat into Florida at Fernadina Beach on February 15, 2005. We cruised south to Key West before coming to Pensacola Beach on April 15, 2005. The boat was registered with the State of Florida at the office of Robert G. McClure, Santa Rosa County Tax Collector on May 3, 2005.
According to a Florida tax representative we spoke with at the Ft. Lauderdale boat show, property used in another state, US territory or the District of Columbia for a period of 6 months or longer before being imported in to the State of Florida, would not be considered as purchased for use in Florida. Believe the Statute is 212.06 (8)(a)
If you require proof of our not entering the state within 6 months of our taking delivery of the boat, please let me know what you need. Most of our paper records are in storage because we are cruising aboard the boat, so it may take a little while to dig out what you require.
Thank you for your patience.
Sincerely,
John J. Allen
Member, Flybridge South, LLC