FL – Guidance issued on affidavit required to claim exemption for boats sold to nonresident purchasers

Guidance is issued regarding changes that have been made to the affidavit required to claim the sales tax exemption for boats sold by registered dealers to nonresident purchasers for removal from Florida.

Required Affidavit

Effective July 1, 2024, a nonresident purchaser who would like to claim the sales tax exemption on a boat purchased from a registered dealer for removal from Florida must provide the selling dealer an affidavit in which the nonresident purchaser affirms it qualifies for the exemption and attests it will provide the documents required to support the exemption to the Florida Department of Revenue within required time periods.

Compliance Requirements

The department has revised the suggested format for an affidavit to be completed by a nonresident purchaser and provided to the selling dealer. Removal and documentation submission time frames have not changed and must continue to be met for the claimed exemption to be allowed. Tax Information Publication, No. 24A01-10, Florida Department of Revenue, June 27, 2024