Florida DOR Issues FAQs for Dealers, Brokers Regarding Sales and Use Tax on Boats

The Florida Department of Revenue (DOR) Sept. 1 issued frequently asked questions clarifying sales and use taxability of boats for dealers and brokers. The FAQs include that: 1) any person or business that sells, offers to sell, or imports the boats into Florida for sale at retail must register with the DOR as a boat dealer; 2) boat brokers also must register with the DOR as a dealer; 3) all boats sold, delivered, used, or stored in Florida are subject to the tax, plus any applicable discretionary sales surtax, unless exempt; and 4) returns and payments are due the first ...