Florida Sales Tax Rules

12A-1.0071 Boats Temporarily Docked in Florida

(1)(a) Effective September 1, 1992, notwithstanding the provisions of Chapters 327 and 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 this state 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. Effective September 1, 1992, if a boat brought into this state for use under this section 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 shall be tolled during the time the boat is physically in the care, custody, and control of the repair facility.

2. Effective September 1, 1992, 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, Compliance Determination-Campaigns, 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. Effective September 1, 1992, 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 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.

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:

EXEMPTION AFFIDAVIT FOR BOATS PLACED IN A REGISTERED REPAIR FACILITY AFFIDAVIT

STATE OF FLORIDA

COUNTY OF ____________

Personally appears the below named affiant, who being duly sworn, deposes and says that the hereinafter described boat is under its 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 _________________

Affiant: _____________________________________________________ (Signature of Dealer)

Sworn to and subscribed before me this _________________________________________________ day of ________ 19___.

________________________________

(Notary Public, State of Florida)

My commission expires: _____________

NOTARY SEAL

Personally known []

Produced Identification [] Type: ________

Under the 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 the 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, or 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 this state under paragraphs (a), (b) and (c), the 6-month period shall be tolled. See subsection 12A-1.007(9), F.A.C.

(e) Effective September 1, 1992, during the period of repairs, alterations, refitting, or modifications and during the 20-day period referred to in paragraphs (a) and (b), 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; however, sales tax applies to all such sales.

(f) The mere storage of a boat at a registered repair facility does not qualify as a tax-exempt use in this state.

(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 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), (3), 117.05(13), 212.02(25), 212.05(1), 212.06(8), (12), 212.08(7)(t), 213.37, 328.03, 328.56, 328.58, 837.06 FS. History–New 12-8-87, Amended 8-10-92, 3-17-93, 5-18-94, 3-20-96.