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Default Dealer Invoice Prices?

I have read on several occasions that ``dealer invoice prices,'' the
price the dealer pays a manufacturer for a product, are not available
in the boating world.

This information is extremely helful to consumers, because it allows
you to figure out what the dealer paid and tailor your offer
accordingly. When buying a car, dealer invoice prices are widely
available from a large number of sources -- so many, in fact, that I
have to believe this data is reported to some federal agency or other
publically-available source. (Why else would so many vendors have it
for every make and model?)

Can anybody tell me for certain whether invoice prices are available
for boats. If so, where? If not, wht not? I'm very curious to know
more. Thanks.