Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.0071 - Boats Temporarily Docked in Florida

Current through Reg. 50, No. 138; July 16, 2024
(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.