CONTINUOUSWAVE

If somebody from out of state goes to Florida to buy a boat then take it out of Florida, does that person have to pay Florida sales tax?

No. You pay any applicable sales tax at the time of registration in your home state.

If sales tax is paid for some reason, save the receipt and show it to the registrar and it will be credited.

Florida Department of Revenue, Sales and Use Tax on Boats :

Boats Sold to Nonresidents
A nonresident may purchase a boat tax-exempt if sold by or through a registered boat dealer or yacht broker. The nonresident must remove the boat from Florida.

The following requirements must be met:
- The purchaser must sign an affidavit stating that he or she has read the law and rules regarding the specific exemption claimed and will remove the boat from Florida.
- A boat of less than 5 net tons of admeasurement must leave Florida within 10 days of purchase or immediately be placed in the care, custody, and control of a registered repair facility for repairs, additions, or alterations. The boat must leave Florida within 20 days after completion of the repairs.
- If the boat is 5 net tons of admeasurement or larger, the purchaser may obtain a set of Florida Department of Revenue boat decals, which authorize the boat to remain in Florida waters up to 90 days after purchase. This 90-day period may be extended to 180 days with the purchase of a 90-day extension decal. You can purchase decals from Revenue’s Boat Enforcement Unit to sell to your customers.
- Within 5 days of the date of sale, the dealer must provide us with a copy of the invoice, bill of sale, and/or closing statement; and the original, signed, removal affidavit.
- Within 10 days of removing the boat, the purchaser must furnish us with proof that the boat left Florida. Receipts for fuel, dockage, or repairs purchased outside Florida are acceptable proof, if they identify the boat.
- Within 30 days of removal, the purchaser must furnish us with written proof that the boat was licensed, registered, titled, or documented outside Florida; or provide evidence that he or she has applied for such.
- This exemption does not apply to a Florida resident, an entity where the controlling person is a Florida resident, or a corporation where any officers or directors are Florida residents.

Absolutely NOT-bought few boats from FL and took them to NJ-never paid FL tax

If you buy a boat from an individual, I would not pay the seller any sales tax--they are not an authorized collector of sales tax. If you bought a boat from a business entity that is a sales tax collector in the state they're located, then you normally would pay sales tax unless you could file some paperwork to avoid it by showing you were removing the boat from that state.

Thanks to all. I paid no Florida tax and the admirable seller broke down the bill of sale (boat,electronics,trailer,t top,etc) so the actual 'boat' value is lessened when I pay Alabama tax.