Tax on Boats?

[Tetepare]

Originally Posted by goeasy123

What if you're buying a boat in Florida for export from the US and you're not a US citizen or resident in the US?

Then you leave and forget all the bureaucrats.

[Montanan]

Originally Posted by Fishigan

I have seen a couple people make the comment about a "90 Day Rule". I want to see that in writing somewhere. I have made a lot of vehicle, RV, camper and even boat purchases in other states, I live in Michigan, and 100% of the time the state of Michigan collects taxes. You have to register the boat somewhere and from what I have found you register in the state your drivers license and mailing address are for. Which is why I couldn't register the boat I purchased in Colorado in Colorado but rather had to do it in Michigan where they collect 6% of the sale price... for everything.

One registers the boat in the State of Principle Use, that is a legally defined term; review the laws of the State in which territory the boat resides. The State of Principle Use can change, e.g. typically if a boat resides in a State for a continuous 90 days then that State becomes the State of Principle Use.

The State of Principle Use can be different than the state one purchases the boat from or where you have your home.

The State of Principle Use is based on where the boat resides not where the owner's residence is and one's drivers licensing is yet another matter as to when the State becomes the State you need to have a license to drive in.

50 States - 50 different laws and rules. When you cross state lines one moves into a different jurisdiction as to Registration / Title / Sales Taxation / Use Taxation / Assessed Personal Property Taxation / Excise Taxation / Licenses etc.

Some States are Registration and Titling States, others do not issue Titles and only require registration.

Of the States that have either Sales Taxation and / or Use Taxation, most all provide for reciprocity of payment of such taxation in another State wherein one is provided a credit against the amount of Use Taxation that would be due to the State of Principle Use for the amount of Sales Taxation that was paid to the State in which a taxable sale occurred.

It is very easy to look up the rules for the State that is applicable to where the boat is residing, be that temporarily or permanently.