Use tax is a component of Florida's sales and use tax law. Use tax applies to taxable goods and services that are brought into the state untaxed or taxed at a rate less than Florida's 6 percent rate. Discretionary sales surtax is also due on the first $5,000 of these purchases.
The "use" component of Florida's sales and use tax law provides uniform taxation of items purchased outside Florida but stored or used in this state. A credit for lawfully imposed taxes paid to another state, a U.S. territory, or the District of Columbia is permitted. Credit is not given for taxes paid to another country.
Example: If a boat is purchased in a state that has a sales tax rate of 4 percent, the owner may be required to pay an additional 2 percent when the boat is brought into Florida.
Under most conditions, use tax is due on boats brought into Florida within 6 months from the date of purchase. However, use tax may be due immediately upon importation into Florida, under either of the following conditions:
The boat is owned by a Florida resident.
The boat is owned by a corporation and used by a corporate officer or director who is a Florida resident or who owns, controls, or manages a dwelling in Florida.
Attention All Documented Vessel Owners
Effective January 1st, 2004 all recreational vessels, shrimp boats and commercial fishing boats 115’ or less in length, operating on Texas waters are required to be registered with the Sate of Texas.
If the vessel continues to be documented, the Texas registration “decal” must be attached and displayed in the appropriate place on the vessel. The Texas Registration number does not have to be attached and displayed on the vessel.
The Texas House Bill 2926, Legislative Session (78)R passed the House and Senate and was signed by the Governor of Texas June 20, 2003. The legislation took effect September 1, 2003, however, the legislation allowed the Texas Parks and Wildlife Department time to develop implementing instructions, procedures, update computer systems, etc.
Section 14(a) states “Not later than January 1, 2004, the Parks & Wildlife Commission shall adopt any rules necessary to implement this Act.”
An application must be made and the appropriate two-year Texas registration fee must be paid for the documented vessel. Vessel/Boat Application for Texas Certificate of Title & Registration can be found at http://www.tpwd.state.tx.us/boat/pwd143.pdf
(You may need to copy and paste this address)
For a listing of Registration offices go to http://www.tpwd.state.tx.us/boat/boatlist.phtml
A Bill of Sale that includes the sales tax paid or other acceptable tax document indicating that a sales tax has been paid on the vessel is required at time of application, along with a copy of the current USCG Documentation Certificate and registration fee.
If sales tax has not been paid, a Bill of Sale or invoice showing date of sale, sales price, description of vessel and/or outboard motor (make, TX or serial number and year built), purchaser(s) name and seller(s) signature is also required.
Louisiana: Any boat bought from another state and brought into Louisiana has to have sales tax paid on it to a state tax collector. You must send this in along with the original notarized bill of sale and proof of registration from the previous state showing the person you bought the boat from as the previous registered owner and a registration application along with the proper fees.
Proof of ownership - a copy of invoice from dealer or manufacturer's statement of origin. Proof of state and local taxes paid must be evident on the invoice, or application must be accompanied by an original Tax Certification Form (R-1331), signed and stamped by local tax office and Louisiana Department of Revenue and Taxation.
Boats coming into Louisiana from another state must have the out-of-state registration or title, invoice from dealer, or a notarized bill of sale with raised seal. In addition, if the boat is 10 or less years old, a completed original Tax Certification Form R-1331 is required. If out-of-state registration/title is not available, a certified original letter from the state that the boat is leaving acknowledging the status of the boat or documentation of origination of the boat is required.
Homemade boats without a Hull Identification Number (HIN) that are applying for new registration must go through INSPECTION. A registration application and an inspection application are required. Original receipts for materials indicating taxes paid must be provided at the time of inspection. Applicants for inspection of boats other than homemade must provide proof of ownership and a notarized affidavit of history of the boat at the time of inspection. DO NOT SEND ORIGINAL RECEIPTS WITH INSPECTION APPLICATION. THEY MUST BE PRESENTED TO THE AGENT AT THE TIME OF INSPECTION.