Florida Sales Tax Rules
12A-1.0071 Boats Temporarily Docked in Florida
(1)(a) Notwithstanding the provisions of Chapter 328, F.S., pertaining to the registration of vessels, a boat upon which sales or use tax has not been paid is exempt from the use tax if it enters and remains in Florida for a period not to exceed a total of 20 days in any calendar year, calculated from the date of first dockage or slippage at a facility registered with the Department.
(b)1. When a boat brought into Florida is placed in a facility that is registered as a dealer with the Department, for repairs, alterations, refitting, or modifications and such repairs, alterations, refitting, or modifications are supported by written documentation, the 20-day period is tolled during the time the boat is physically in the care, custody, and control of the repair facility.
2. The 20-day time period may be tolled only once within a calendar year when a boat is placed for the first time that year in the physical care, custody, and control of a registered repair facility, including the time spent on sea trials conducted by the facility; however, the owner may request and the Department is authorized to grant an additional tolling of the 20-day period for purposes of repairs that arise from a written guarantee given by the registered repair facility, when the guarantee covers only those repairs or modifications made during the first tolled period. All requests for additional tolling must be addressed to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417. All requests for the additional tolling period must be in writing, setting out the boat owner’s name; the boat’s description, which includes the name, make, model, year, serial number, and hull identification number of the boat; the trade name and mailing address of the registered repair facility; and the registered repair facility’s dealer’s certificate of registration number assigned by the Department. The Department will notify the dealer in writing of its determination of the request for the additional tolling period, and will grant the additional tolling, if the documentation provided is complete and guarantees to cover only the repairs or modifications made during the first tolled period. Additionally, a copy of the written guarantee required in this subsection shall be maintained as a part of the repair facility’s records for at least 5 years or until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.
(c)1. Upon completion of the repairs, alterations, refitting, or modifications, the registered repair facility must have in its possession, within 72 hours after the date of release, a copy of the release form which shows the date of release and a copy of the certification of any necessary sea trials performed by the repair facility, including the dates and time of the sea trial necessary to test the designated repairs, alterations, modifications, or seaworthiness of the boat, and the release of the boat. In addition, the repair facility shall maintain a log that documents all alterations, additions, repairs, and sea trials during the time the boat is under the care, custody, and control of the facility. The records required in this subsection shall be maintained as a part of the repair facility’s records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.
2. The following is a suggested format for an affidavit to be retained by the dealer and made a part of the dealer’s records when a boat is placed by a nonresident owner in a facility, registered with the Department of Revenue, for repairs, alterations, refitting, or modifications:
AFFIDAVIT FOR BOATS PLACED IN A REGISTERED REPAIR FACILITY
I, the undersigned, affirm that the hereinafter described boat is under the below repair facility’s care, custody, and control for repairs, alterations, refitting, or modifications, and that the owner does not use the boat while in this facility.
NAME OF REPAIR FACILITY: _______________________________________________________________________________
ADDRESS OF REPAIR FACILITY: _____________________________________________________________________ (Street)
__________________________________________________ (City) ____________________________________________ (State)
REPAIR FACILITY’S SALES & USE TAX REGISTRATION NUMBER: _____________________________________________
DATE BOAT PLACED IN REPAIR FACILITY FOR REPAIRS, ALTERATIONS, REFITTING, OR
MODIFICATIONS: _______________________________ (Month) (Day) (Year)
NAME OF BOAT OWNER: __________________________________________________________________________________
BOAT OWNER’S PERMANENT ADDRESS: __________________________________ (Street)
__________________________________________________ (City) ____________________________________________ (State)
DESCRIPTION OF BOAT
Name of Boat ____________________________ Make ___________ Model _________ Year _____
Serial Number ____________ Hull I.D. Number _______________________________
DESCRIPTION OF REPAIRS, ALTERATIONS, REFITTING, OR MODIFICATIONS TO BE MADE
__________________________________________________________________________________________________________
Under penalties of perjury, I declare that I have read the foregoing affidavid and the facts stated are true to the best of my knowledge and belief.
Signature of Dealer: _________________________________________________________________________________________
Under penalties of perjury, I declare that I have not used the above described boat while it was in the care, custody, and control of the repair facility.
_________________________ ____________
Signature of Boat Owner Date
The repairs, alterations, refitting, or modifications to the above described boat are completed and the boat was released:
_______ ____ _____
(Month) (Day) (Year)
_________________________ ____________
Signature of Dealer Date
3. The following is a suggested format for a certification to be retained by the dealer and made a part of the dealer’s records when a sea trial is conducted by the facility on a boat, placed by a nonresident owner in a facility, registered with the Department of Revenue, for repairs, alterations, refitting, or modifications:
SEA TRIALS OF BOATS PLACED IN A REGISTERED REPAIR FACILITY
NAME OF THE REPAIR FACILITY:___________________________________________________________________________
ADDRESS OF REPAIR FACILITY: __________________________________________ (Street)
__________________________________________________ (City) ____________________________________________ (State)
REPAIR FACILITY’S SALES & USE TAX REGISTRATION NUMBER: _____________________________________________
DATE BOAT PLACED IN REPAIR FACILITY FOR REPAIRS, ALTERATIONS, REFITTING, OR
MODIFICATIONS: ______________________________ (Month) (Day) (Year)
NAME OF BOAT OWNER: __________________________________________________________________________________
BOAT OWNER’S PERMANENT ADDRESS: ____________________________________ (Street)
__________________________________________________ (City) ____________________________________________ (State)
DESCRIPTION OF BOAT
Name of Boat __________________________________ Make ______ Model _____ Year ______
Serial Number ______________ Hull I.D. Number _______________________
DESCRIPTION OF REPAIRS, ALTERATIONS, REFITTING, MODIFICATIONS, OR SEAWORTHINESS TO BE TESTED, INCLUDING THE TIME REQUIRED TO PERFORM SEA TRIAL:
__________________________________________________________________________________________________________
Under penalties of perjury, I declare that the sea trial, as specified above, is necessary to test the repairs, alterations, refitting, modifications, or seaworthiness of the vessel specified, and that I have not used or permitted any use of the above described vessel for purposes other than those specified above.
__________________________ ________________________________ ______________________
(Signature of Boat Owner) (Title) (Date)
__________________________ ________________________________ ______________________
(Signature of Dealer) (Title) (Date)
The testing of the repairs, alterations, refitting, modifications, or seaworthiness of the above described vessel was performed during the following time period and we affirm the length and scope of the voyage were reasonably necessary to test the repairs or modifications:
Beginning: ___________________________ / ______________
(Month) (Day)
___________________________ / ______________
(Year) (Time)
Ending: ___________________________ / ______________
(Month) (Day)
___________________________ / ______________
(Year) (Time)
___________________________ _______________
(Signature of Boat Owner) (Date)
___________________________ _______________
(Signature of Dealer) (Date)
(d) When, within 6 months after the date of its purchase, a boat is brought into Florida and placed into a facility registered with the Department for repairs, alterations, refitting, or modifications as provided in the rule, the 6-month period provided in Section 212.05(1)(a)2. or 212.06(8), F.S., is tolled.
(e) During the period of repairs, alterations, refitting, or modifications and during the 20-day period the boat may be listed for sale, contracted for sale, or sold exclusively by a broker or dealer registered with the Department without incurring a use tax. The sale of the boat is subject to tax.
(f) The mere storage of a boat at a registered repair facility does not qualify as a tax-exempt use in Florida.
(2) As used in this section, “registered repair facility” means:
(a) A full-service facility that:
1. Registered as a dealer with the Department of Revenue;
2. Is located on a navigable body of water;
3. Has haulout capability such as a dry dock, travel lift, railway, or similar equipment to service craft under the care, custody, and control of the facility;
4. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,
5. Has necessary shops and equipment to provide repair or warranty work on vessels under the care, custody, and control of the facility;
(b) A marina that:
1. Registered as a dealer with the Department of Revenue;
2. Is located on a navigable body of water;
3. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,
4. Has necessary shops and equipment to provide repairs or warranty work on vessels; or
(c) A shoreside facility that:
1. Registered as a dealer with the Department of Revenue;
2. Is located on a navigable body of water;
3. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,
4. Has necessary shops and equipment to provide repairs or warranty work.
(3) A “sea trial” means a voyage for the purpose of testing repair or modification work, which is in length and scope reasonably necessary to test repairs or modifications, or a voyage for the purpose of ascertaining the seaworthiness of a vessel.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(25), 212.05(1), 212.06(8), (12), 212.08(7)(t), 213.37 FS. History–New 12-8-87, Amended 8-10-92, 3-17-93, 5-18-94, 3-20-96, 3-25-20, 12-31-20.
