In Florida, USA, it is 6%. Each county can also impose up to an additional 1.5%, but that usually applies only to the first $5K of the purchase, so it is not too ornerous.

In New Brunswick, we get the 13% HST if you import the boat or go through a broker. "Private" sales are an other story.

Ontario 13% new/used/imported. I am told that when you try to change the registration of the boat, if you're buying privately, you'll get hit for the tax. Have not done this myself though from past experience governments are pretty good at not missing "revenue opportunities".

I don't know if it's true, but a guy down here claims there is no sales tax on boats in Rhode Island.

In California, it varies by locality but typically 7-10%. There are some tax dodges available, LLC's, off-shore deliveries, etc., but I don't think it's worth the hassle for a mere Catalina.

Of course, when I buy my next boat, I expect I'll be looking at an $95K tax bill so I may look into off-shore delivery...what's that? OK, you got me, but I can still dream can't I?

Delaware doesn't have a sales tax and that's why you see a lot of (big) boats registered there. However, states have gotten smart and have started checking boats permanently moored in other states with Delaware as the hailing port and are starting to go after those people for the tax.

Oregon has no sales tax. Also, boat registration in Oregon is a great value...we register our boat with the Oregon State Marine Board (a GREAT organization, by the way) for two years instead of one, and the cost is about $125.

For contrast, our neighbor to the north, Washington, does a rip off on boat owners. And what Washington does to out of state boat owners is even more egregious. Don't get me started on THAT topic. Grrrr.

I'll verify that there is indeed no sales tax on boats in Rhode Island.

No sales tax in Georgia, but Florida got me when I moved here.

Interesting. What if you buy a boat in say North Carolina that is registered in Florida and I'm from Florida?

But Larry I bet you wish you had the San Juans Islands in your back yard and do you have a income tax?

Yes, Oregon has a 9% income tax. I've always thought that foolish of them, frankly, because if we had a sales tax visitors to the state would help fund the Oregon government. Also, since people typically spend more than they make, the total revenue would be greater with a sales tax. Nevertheless, we've asked our accountant about this, and she say it's macht nicht. It don't make no nevermind. Ergo, we're staying put.

I love the San Juan Islands, and am looking forward to visiting Washington waters in less than a month. But I will certainly count the days and will be outta there before my 'free' 60 days are up.

By the way, having the boat in fresh water part of the time and in salt water the rest of the time is good. Each kills off the adhering sea life of the other.

It's when/where you register that triggers the sales tax...or that was the situation for me. When I registered in FL, they asked me if I had paid sales tax when I bought the boat in GA.