The New Florida Yacht Sales Tax Cap - What it Means to Yacht Owners

On July 1, 2010, the Florida cap on yacht sales and useyacht). The downside to this registration is:
tax went into effect. The maximum amount of tax• The need to export the vessel yearly to re-obtain
now collected is $18,000 - which means that yachtsanother cruising permit
over $300,000 will have no extra tax collected• Expenses to set up and maintain a foreign registry
(including county surcharges). Previously, Florida taxedare not cheap
yachts at 6% of the purchase price. When you• Restrictions on sale-ability - thus "not available for
consider that a $1,000,000 yacht paid $60,000 in salessale to US residents while in US waters"
tax alone, this drove many owners to alternative flagsNon-residents can avoid paying the Florida sales and
and states to escape paying this tax.use tax provided that they remove the boat from
Florida is regarded as a premium area in which toFlorida waters within a prescribed time period after
station a yacht, making this new sales/use tax cappurchase. If they register in another US jurisdiction and
very attractive. Here are reasons why many yachtkeep the boat out of Florida for 6 months; they can
owners choose to keep their yachts in this state:then bring the boat back into Florida without taxation
• Centrally located for many destinations such as(although they must register it in Florida after being in
the Florida keys, the Bahamas and the Caribbeanstate waters for a certain time period). However, if
• Plenty of private and resort dockagethey wish to sell the boat in Florida - they are
• Ideal climate for year-round yachting lifestylerestricted to placing the vessel under the care/custody
• Home to every yacht support and productof a broker and may not use the boat.
imaginableBy curtailing the relatively high taxation of yachts and
• A central hub for marketing and salescapping the amount, Florida has opened the door for
Prior to this sales tax cap, many owners of expensivemany yachts to stay in its waters and enjoy not only
yachts would avoid paying the 6% sales tax byyear-round cruising opportunities, but allowing for
registering the yacht in a foreign country, such as thelong-term usage and unencumbered selling and
British Virgin Islands or Cayman Islands - allowing themchartering. This will encourage many owners to stay in
to enter Florida under a cruising permit. This act alsoFlorida thus stimulating the service businesses which
eliminates paying US duty (1.5% of the value of thethe yachts depend on.