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TIP # 99(A) 01-41
DATE ISSUED: 10/20/99

Payment of Surtax on a Boat Purchased from a Non-Dealer

 Any person who purchases a boat that is required to be registered, licensed, or titled in Florida, or documented by the U.S. Government, from a seller who is not a registered sales tax dealer must pay use tax and discretionary sales surtax (if applicable) to the county tax collector when the boat is titled or registered.  If the registration indicates an address in a county other than the county in which the tax collector is located, it is presumed that delivery of the boat took place in the county corresponding to that address.  Surtax at the rate imposed in the county shown in the address on the registration will be due at the time the boat is registered.  If the purchaser can provide evidence that use of the boat will be exclusively outside the county indicated on the registration, then the surtax rate of the county of use would be imposed.


Section 212.054(3), F.S.