Florida Use Tax

Provided it is not conjoined with any other property you own in Florida.

We own a documented vessel that is state registered in CT and paid the CT sales tax when we purchased her. We keep the boat in Florida for the winter months and have her state registered there as well. The cost is in the 100s of dollars and gives you a Florida sticker to display.

There was definitely some confusion at the county tax office when we first registered, but the renewals are done easily by mail every 2 years.

I can’t speak to all scenarios, but my vessel is USCG documented AND registered in my domicile state (where I also paid sales tax in excess of what FL would have charged if FL was my home state). FL requires registration if a vessel, under my conditions, is kept in florida for 90 days or more. I am not aware of a 180 day limit.

The process is easy and I consider the registration fees reasonable. Yes, it is a fee based on a fee schedule, not a sales/use tax based on the value of the boat.

I display registration stickers from two states.


Here is what the SarasotaTax office says on their website:
“A documented vessel must be registered in Florida, if used on Florida waters for longer than 90 days. The registration number will be the official federal documentation number and a decal will also be issued. The decal must be affixed to a window or the windshield on the port side of the vessel. The registration will be issued in the name shown on the federal documentation papers. Commercial vessels registered to a non-resident of Florida pay an additional fee of $50.00.”

Every 89th day, we made a three day trip to Brunswick, Ga. Kept the fuel and motel receipts just in case. Upon returning the 90 day clock re-set itself

The cruising fee is relatively inexpensive, isn't it? Would have thought it'd almost be more expensive to go to Brunswick for a night...

-Chris

Nope. Cheaper to have work done in Georgia than Fla

I didn't mean having work done. I thought you meant you went to Georgia for a night just to avoid the FL cruising fee. Isn't that cruising permit pretty cheap, in the grand scheme of things?

Going there in Dec. With our black ship's cat.

-Chris

We lived in So Fla for 6 miserable years of my 30 yr stint. Hated being there and left every chance we could - to the Bahamas, Belize, Caymansm Bermuda and yes - even Alabama & Georgia. I never registered my vessel in Fla - they were intrusive and double taxation was against my principles. As a serviceman, the state never asked me or anyone else on the base to change their drivers licenses or license plates - so why the boat registrations? My CO said to leave every 89 days - so we rafted up and went to Brunswick and Darien. Some work was done there - we're talking about 1978. I no longer reside there, taking me to my last base in Panama and now Iceland.

My understanding is as follows:

A "use tax" would be payable in FL if:

1. You brought the boat to FL within 180 days of purchase, AND
2. You did not pay at least the equivalent of the sales tax due in FL, in another State, AND
3. You keep the boat in FL for over 90 days.

Otherwise, no sales or use tax is due for a boat that is purchased outside of FL, and subsequently registered in FL. If a sales/use tax were due, it would be 6% of the purchase price (capped at $18K), less any amounts paid towards sales taxes in another state.

As to registration, you are required to register the boat in FL if you use it in FL for more than 90 days, even if it is registered in another state. It is not clear to me if that is 90 consecutive days, or 90 days out of the year. That said, the registration cost is fairly small, and not worth avoiding if you spend a significant part of the year in FL.

I will tell you that they do monitor this stuff. My primary residence was NH, and I bought a boat in SC, where the sales tax was negligible. I did not bring the boat to FL for over 6 months, nor did I register it in another State prior to bringing it to FL, as it was undergoing repairs in both SC and NC. Shortly after registering in FL, I got a notice that a "use tax" was due. I was able to provide sufficient evidence that the boat was purchased at least 6 months prior to bringing it to FL, and the "use tax" was subsequently waived.

Thanks for info, and I'll keep you in mind. Happens I'm thinking to replace our original battery charger when we're down there, with a new unit where I can set voltages... prepping for a switch to new batteries maybe the following year (if necessary)... and I'll want to treat myself to an electrician for that install.

Our ship's cat is an indoor-only critter, so no one else will likely even notice.

-Chris

Btw, if your boat is over 30 years old, it qualifies as an antique in Florida and the yearly registration is 7.00...not a misprint!!