Use tax question Florida

[smbdyiam2]

Every time I ever bought some thing it was taxed and registered in the state I listed as permanent residence.

[Montanan]

Originally Posted by smbdyiam2

Do snowbirds that stay 6 months in Florida have to register and pay taxes?
Some come down with Motorhomes stay winter go north and leave motor homes here. Do this for 5 years and then take motor home north to sell. Do they have to pay registration and taxes in Florida. I thought it was when they established permeant residency or started a job.

All boats must register if they are in Florida waters for 30 days. See registration rules posted above.

You may be considered a resident of Florida when you:

Have started employment or engaged in a trade, profession, or occupation in this state.
Have enrolled your children in the public schools of this state.
Have registered to vote in this state.
Have filed for homestead tax exemption on property in this state.
Have lived in this state for a period of more than six consecutive months.


As a new Florida resident, you must obtain a valid Florida driver license within 30 days of establishing residency to drive on Florida roads. In addition, you must obtain insurance from a Florida insurance agent that is licensed to sell insurance in Florida in order to title and register your vehicle(s), vessel(s), and mobile home(s) within 10 days of establishing residency.
In the state of Florida, a vehicle must have a valid registration to operate on Florida roads, and vehicle with out-of-state registrations are required by law to be registered within 10 days of the owner either becoming employed, placing children in public school, or establishing residency.

Selected References

Florida Statutes, Chapter 222
HOMESTEAD AND EXEMPTIONS
Method Of Setting Apart Homestead And Exemptions
222.17 Manifesting and evidencing domicile in Florida

(1) Any person who shall have established a domicile in this state may manifest and evidence the same by filing in the office of the clerk of the circuit court for the county in which the said person shall reside, a sworn statement showing that he or she resides in and maintains a place of abode in that county which he or she recognizes and intends to maintain as his or her permanent home.

(2) Any person who shall have established a domicile in the State of Florida, but who shall maintain another place or places of abode in some other state or states, may manifest and evidence his or her domicile in this state by filing in the office of the clerk of the circuit court for the county in which he or she resides, a sworn statement that his or her place of abode in Florida constitutes his or her predominant and principal home, and that he or she intends to continue it permanently as such.

(Note: This is not a complete statute. See full and complete Florida Statutes for additional information.)

TAXATION AND FINANCE
Florida Statutes, Chapter 196
[Property Tax; homestead exemption]

196.015 Permanent residency; factual determination by property appraiser. — Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by the property appraiser in making his or her determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in this state:

(1) A formal declaration of domicile by the applicant recorded in the public records of the county in which the exemption is being sought.

(2) Evidence of the location where the applicant's dependent children are registered for school.

(3) The place of employment of the applicant.

(4) The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated.

(5) Proof of voter registration in this state with the voter information card address of the applicant, or other official correspondence from the supervisor of elections providing proof of voter registration, matching the address of the physical location where the exemption is being sought.

(6) A valid Florida driver's license issued under s. 322.18 or a valid Florida identification card issued under s. 322.051 and evidence of relinquishment of driver's licenses from any other states.

(7) Issuance of a Florida license tag on any motor vehicle owned by the applicant.

(8) The address as listed on federal income tax returns filed by the applicant.

(9) The location where the applicant's bank statements and checking accounts are registered.

(10) Proof of payment for utilities at the property for which permanent residency is being claimed.

Florida Statutes, Chapter 1009
EDUCATION SCHOLARSHIPS, FEES, AND FINANCIAL ASSISTANCE
General provisions, student fees, financial assistance, prepaid college programs

F.S. 1009.21 - Determination of resident status for tuition purposes
Florida Statutes, Chapter 400
NURSING HOMES AND RELATED HEALTH CARE FACILITIES

"Resident" means an individual 60 years of age or older who resides in a long-term care facility.

Additional Links:

Establishing and Maintaining Legal Domicile In Florida — Florida Residency Guide
This publication is produced in association with State of Florida.com


https://www.stateofflorida.com/residency-guide/

Title/Registration
For vehicles with a lien:

If the out-of-state title is currently in the possession of an out-of-state lienholder, you must contact the lienholder to request that the title be transferred to Florida.
Regardless of whether the lienholder will transfer the title to Florida or not, you must have your vehicle registered.
If the lienholder refuses to transfer title from the previous state, request for them to send that to you in writing on letterhead. Once you obtain that letter, you may bring it to a motor vehicle service center to apply for a registration.
If the lienholder agrees to have the title transferred to Florida, you may visit a local motor vehicle service center to complete the Application for Certificate of Title With/Without Registration (HSMV form 82040).

For vehicles without a lien:

Prepare a packet containing the following: (Please note: special circumstances may require additional documentation.)
Proof of identity (required for all owners)
Proof of Florida insurance
Original out-of-state title

When applying for title, ALL owners are required to sign a completed Application for Certificate of Title With/Without Registration (HSMV form 82040).
Verification of physical inspection of the motor vehicle’s vehicle identification number (VIN), completed on an Application for Certificate of Title With/Without Registration (HSMV form 82040) or Vehicle Identification Number and Odometer Verification (HSMV form 82042). The VIN must be physically inspected and verified by one of the following:
A law enforcement officer from any state.
A licensed Florida or out of state motor vehicle dealer. If the dealer is located out of state, they must verify the completion of the VIN verification on their company letterhead.
A county tax collector employee or Division of Motorist Services Compliance Examiner (which can be located at any local service center offering motor vehicle services).
Provost Marshal or commissioned officer in active military service, with a rank of 2nd lieutenant or higher.

[Cheechako]

I tried to pay and register in a State I lived in, but the boat was not in that state. Surprisingly, they wouldn't take my money and refused to register in my home state!

[Montanan]

Originally Posted by Cheechako

I tried to pay and register in a State I lived in, but the boat was not in that state. Surprisingly, they wouldn't take my money and refused to register in my home state!

They were exactly correct in denying registration of a boat that is not in the State as a State only has jurisdiction for its own waters.

Hmmn, okay, so I'm a bit baffled and left wondering why you would pursue registration in a State where the vessel [or vehicle] is not residing? That is kind of like registering to vote in a place you don't reside, or obtaining a marriage license in a State you are not getting married, or a driver's license in a State you don't drive.

Oh, now I can understand why. Cheechako "I spent most of my money on Booze, Broads and Boats."

One often needs to reregister vehicles and vessels if you change jurisdictions beyond the new jurisdiction's statutory temporary exemption time period, e.g., 30 to 90 days being common.

[smbdyiam2]

All boats must register if they are in Florida waters for 30 days. See registration rules posted above.

Seems like a lot of visitors would leave early? Just asking.

[Cheechako]

Originally Posted by Montanan

They were exactly correct in denying registration of a boat that is not in the State as a State only has jurisdiction for its own waters.

Hmmn, okay, so I'm a bit baffled and left wondering why you would pursue registration in a State where the vessel [or vehicle] is not residing? That is kind of like registering to vote in a place you don't reside, or obtaining a marriage license in a State you are not getting married, or a driver's license in a State you don't drive.

Oh, now I can understand why. Cheechako "I spent most of my money on Booze, Broads and Boats."

One often needs to reregister vehicles and vessels if you change jurisdictions beyond the new jurisdiction's statutory temporary exemption time period, e.g., 30 to 90 days being common.

I originally intended to move the boat home eventually. I ended up registering in FL at far less than Washington anyway. Like 5.5% Use tax vs 8.3% There were no issues registering in Florida.
Here's what's weird. Let's say you buy a boat in another state intending to use it there for 6 months or a season. Seems to me your home state should be willing to register it.
Bottom line is if I hadn't told them the boat wasn't in my state they would have registered it I think. You can document your boat anywhere even if it's never been there.

[Cheechako]

Originally Posted by smbdyiam2

All boats must register if they are in Florida waters for 30 days. See registration rules posted above.

Seems like a lot of visitors would leave early? Just asking.

Did it change? It was 90 days back when I was there...

[LarryDW]

Originally Posted by Cheechako

Did it change? It was 90 days back when I was there...

I’m curious as well.
I also thought it was 90 days.

[smbdyiam2]

https://www.flhsmv.gov/motor-vehicle...ked-questions/
I will be vacationing in Florida this summer. Do I need to register my vessel there?
Florida recognizes valid registration certificates and numbers issued to visiting boaters for a period of 90 days. An owner who intends to use their vessel in Florida longer than 90 days must register it with a county tax collector or license plate agent. However, the owner may retain the out-of-state registration number if they plan to return to their home state within a reasonable period of time.

I posted the 30 days from a post earlier. I think it was about titling and buying a boat . This is about visiting

[smbdyiam2]

Originally Posted by Montanan

All boats must register if they are in Florida waters for 30 days. See registration rules posted above.

You may be considered a resident of Florida when you:

Have started employment or engaged in a trade, profession, or occupation in this state.
Have enrolled your children in the public schools of this state.
Have registered to vote in this state.
Have filed for homestead tax exemption on property in this state.
Have lived in this state for a period of more than six consecutive months.


As a new Florida resident, you must obtain a valid Florida driver license within 30 days of establishing residency to drive on Florida roads. In addition, you must obtain insurance from a Florida insurance agent that is licensed to sell insurance in Florida in order to title and register your vehicle(s), vessel(s), and mobile home(s) within 10 days of establishing residency.
In the state of Florida, a vehicle must have a valid registration to operate on Florida roads, and vehicle with out-of-state registrations are required by law to be registered within 10 days of the owner either becoming employed, placing children in public school, or establishing residency.

Selected References

Florida Statutes, Chapter 222
HOMESTEAD AND EXEMPTIONS
Method Of Setting Apart Homestead And Exemptions
222.17 Manifesting and evidencing domicile in Florida

(1) Any person who shall have established a domicile in this state may manifest and evidence the same by filing in the office of the clerk of the circuit court for the county in which the said person shall reside, a sworn statement showing that he or she resides in and maintains a place of abode in that county which he or she recognizes and intends to maintain as his or her permanent home.

(2) Any person who shall have established a domicile in the State of Florida, but who shall maintain another place or places of abode in some other state or states, may manifest and evidence his or her domicile in this state by filing in the office of the clerk of the circuit court for the county in which he or she resides, a sworn statement that his or her place of abode in Florida constitutes his or her predominant and principal home, and that he or she intends to continue it permanently as such.

(Note: This is not a complete statute. See full and complete Florida Statutes for additional information.)

TAXATION AND FINANCE
Florida Statutes, Chapter 196
[Property Tax; homestead exemption]

196.015 Permanent residency; factual determination by property appraiser. — Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by the property appraiser in making his or her determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in this state:

(1) A formal declaration of domicile by the applicant recorded in the public records of the county in which the exemption is being sought.

(2) Evidence of the location where the applicant's dependent children are registered for school.

(3) The place of employment of the applicant.

(4) The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated.

(5) Proof of voter registration in this state with the voter information card address of the applicant, or other official correspondence from the supervisor of elections providing proof of voter registration, matching the address of the physical location where the exemption is being sought.

(6) A valid Florida driver's license issued under s. 322.18 or a valid Florida identification card issued under s. 322.051 and evidence of relinquishment of driver's licenses from any other states.

(7) Issuance of a Florida license tag on any motor vehicle owned by the applicant.

(8) The address as listed on federal income tax returns filed by the applicant.

(9) The location where the applicant's bank statements and checking accounts are registered.

(10) Proof of payment for utilities at the property for which permanent residency is being claimed.

Florida Statutes, Chapter 1009
EDUCATION SCHOLARSHIPS, FEES, AND FINANCIAL ASSISTANCE
General provisions, student fees, financial assistance, prepaid college programs

F.S. 1009.21 - Determination of resident status for tuition purposes
Florida Statutes, Chapter 400
NURSING HOMES AND RELATED HEALTH CARE FACILITIES

"Resident" means an individual 60 years of age or older who resides in a long-term care facility.

Additional Links:

Establishing and Maintaining Legal Domicile In Florida — Florida Residency Guide
This publication is produced in association with State of Florida.com


https://www.stateofflorida.com/residency-guide/

Title/Registration
For vehicles with a lien:

If the out-of-state title is currently in the possession of an out-of-state lienholder, you must contact the lienholder to request that the title be transferred to Florida.
Regardless of whether the lienholder will transfer the title to Florida or not, you must have your vehicle registered.
If the lienholder refuses to transfer title from the previous state, request for them to send that to you in writing on letterhead. Once you obtain that letter, you may bring it to a motor vehicle service center to apply for a registration.
If the lienholder agrees to have the title transferred to Florida, you may visit a local motor vehicle service center to complete the Application for Certificate of Title With/Without Registration (HSMV form 82040).

For vehicles without a lien:

Prepare a packet containing the following: (Please note: special circumstances may require additional documentation.)
Proof of identity (required for all owners)
Proof of Florida insurance
Original out-of-state title

When applying for title, ALL owners are required to sign a completed Application for Certificate of Title With/Without Registration (HSMV form 82040).
Verification of physical inspection of the motor vehicle’s vehicle identification number (VIN), completed on an Application for Certificate of Title With/Without Registration (HSMV form 82040) or Vehicle Identification Number and Odometer Verification (HSMV form 82042). The VIN must be physically inspected and verified by one of the following:
A law enforcement officer from any state.
A licensed Florida or out of state motor vehicle dealer. If the dealer is located out of state, they must verify the completion of the VIN verification on their company letterhead.
A county tax collector employee or Division of Motorist Services Compliance Examiner (which can be located at any local service center offering motor vehicle services).
Provost Marshal or commissioned officer in active military service, with a rank of 2nd lieutenant or higher.

I think this is about buying and selling they were talking about storing using. I think.

[Montanan]

Originally Posted by Cheechako

I originally intended to move the boat home eventually. I ended up registering in FL at far less than Washington anyway. Like 5.5% Use tax vs 8.3% There were no issues registering in Florida.
Here's what's weird. Let's say you buy a boat in another state intending to use it there for 6 months or a season. Seems to me your home state should be willing to register it.
Bottom line is if I hadn't told them the boat wasn't in my state they would have registered it I think. You can document your boat anywhere even if it's never been there.

As to telling something to the authorities, the full Truth is what should be conveyed. If they had registered the out of state boat, the registration would have been invalid and you would thence be operating an "undocumented boat" which there are laws and penalties against such.

Nothing about willingness, it is about facts and law. If the boat is not in a State's jurisdiction its laws do not apply. The State, or Nation in which the boat resides is the jurisdiction that is relevant, not any others. The moment you enter a jurisdiction the laws of that jurisdiction apply.

In the USA, you can document your boat ONLY with the USCG National Vessel Documentation Center. As to the hailing port designation of the vessel for USCG documentation:

C.F.R. 67.119 – Hailing Port Designation
(a) Upon application for any Certificate of Documentation in accordance with subpart K of this part, the owner of a vessel must designate a hailing port to be marked upon the vessel.

(b) The hailing port must be a place in the United States included in the U.S. Department of Commerce’s Federal Information Processing Standards Publication 55DC.

(c) The hailing port must include the State, territory, or possession in which it is located. "It" is not where the boat is located but rather where the place denoted as the hailing port is located. There does not need to be any water anywhere near the chosen "hailing port", "it" is just a place listed in the publication, any place in that publication.

(d) The Director, National Vessel Documentation Center has final authority to settle disputes as to the propriety of the hailing port designated.

The hailing port designation does not provide a State's jurisdiction over the vessel. It is merely a place the boat owner choses as a designation. The boat never has to ever be at or intend to ever be at the chosen hailing port. The owner also does not need to have an affiliation with the chosen hailing port. A State only gains jurisdiction when the boat is within its water or within its land borders.


If a vessel is USCG documented it can NOT be titled by a State. Federal documentation is a form of national titling process and provides for a USA flagging of the boat, that is it provides the vessel with USA nationality under the United Nations Convention on the Law of the Sea (UNCLOS). A State registration of a vessel does not provide nationality under UNCLOS because a State does not have authority to enter into international treaties or conventions, or to proscribe by such independent of the Federal Government.

A documented vessel may also need to be registered in the State in which waters it resides, State law is applicable to State waters. 50 States - fifty specific laws, generally none are the same. Note: The United States of America are; not the United States of America is.

Documenting, Titliing, and Registration of vessels are each separate matters.

Please don't confuse or confound them.

[Montanan]

Originally Posted by Cheechako

Did it change? It was 90 days back when I was there...

Please reference post #8. Thank you.

[NPCampbell]

As Montanan stated, I believe you probably owe tax in Texas unless you sailed out of Texas waters in a hurry. Additionally, a lot of people don't realize that Texas finally passed a luxury yacht sales tax cap. It basically caps sales tax to match Florida's cap of $18,000. Since Florida will recognize the taxes you pay in other states you should be taxed again in Florida.

[smbdyiam2]

I did just see that sales and use tax are also called privilege tax. So I guess you get the privilege. Maybe more than 1.

[onestepcsy37]

FWIW.


i sold my boat, registered in florida and i live in florida, to a california resident.
he had no intention of bringing it back to california. i crewed for him and we
sailed it to north carolina, where he hauled it.


about a year later he emailed me and told me california was trying to collect tax from him. he sent me a form from california that i, as the seller, had to fill out for him. it stated that i sold the boat to him in florida, the boat is now in north carolina, and to the best of my knowledge, will never be in california.


apparently that satisfed the state of california.


another story.


cruising friends of ours live in new jersey. they keep their boat in georgia. cheaper insurance. they register their boat in florida. cheaper registration and taxes. they needed a florida address so they signed up for a mail drop at saint brendans isle in green cove springs florida. perfectly legal. been doing if for at least ten years.


florida has a low sales tax, no personal property or usage taxes, and a reasonable annual registration fee. if your boat is over 30 years old you can register it as an antique, and pay the antique registration fee - eight dollars.