On Wed, 21 Feb 2007 13:44:55 -0500, wrote:

On Wed, 21 Feb 2007 11:56:26 -0600, Vic Smith
wrote:

Not sure exactly how and why it works, but having a dealer invoice or
title the outboard separately when a boat is bought outside of Florida
eliminates Florida sales tax on the outboard for the purchaser.

Title the outboard? They don't title engines in Florida.
If you are saying you titled the boat without an engine, based on the
hull price alone, I see your point.
When I bought my new engine (repower) I got it off the internet and
didn't pay taxes but I did have a $300 shipping bill, dropped in my
driveway. I never had to register the serial number so there was no
way to collect tax on it.

Yes. The below describes what I was trying to express.
In the case I read about, the new owner, a Floridian, drove
out of state to purchase his boat, and towed it back.
He didn't pay Florida taxes on the outboard, a big 4-stroke.
I can't recall what taxes he *did* pay on it, but as I recall he
was implying *none*.
This might be important to somebody buying a new boat, and
on the face of it is certainly important to anybody in Florida buying
a used boat. Basically, "sales tax must be paid on the amount entered
on the title." You can see there is maneuvering room there, ethics
aside.
Personally, my current boat-buying plan is do everything in Florida,
so I expect to pay full Florida taxes. Unless I move there I'll never
have the opportunity to even tow my boat. Sort of sad really, since
I'll never enjoy the pleasures of crossing chains and packing
bearings, among others.

--Vic

http://www.hsmv.state.fl.us/dmv/faqboat.html#4
If the seller of a vessel entered the entire selling price of a boat,
trailer and motor as the selling price on the transfer portion of the
vessel title being transferred, must the new owner pay sales tax on
the entire amount?

Yes, sales tax must be paid on the amount entered on the title, unless
an itemized bill of sale listing the price of each component of the
rig is submitted with the application. In such a case, the owner would
only be required to pay sales tax on the boat and trailer.