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Sales Tax on used boat purchsed in Fla and brought to Ga
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Sales Tax on used boat purchsed in Fla and brought to Ga
I purchased a used boat last year in Fla and did not pay sales tax. The boat and trailer have been registered in Ga.
I recently received a "Marine Personal Property Tax Return and Schedules" form from the State of GA in the mail and am wondering what this is. Is it a property tax thing or will they go back and charge sales tax on the purchase? I documented the market value, and it already had the make, model and reg numbers. The purchase date and price were blank and I assume they expect me to populate them.
Re: Sales Tax on used boat purchsed in Fla and brought to Ga
If your purchase was from a dealer - the DEALER had assumed title and then signed over title to you then you're probably stuck with sales tax in GA. From what I understand, FL dealers report the sales to GA. If they acted as a broker only and the previous owner signed the title over to you, then I THINK it is not reported. Check your title.
PS - Was the form from State of GA or the county where the boat is located? Recheck it and make sure.
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Re: Sales Tax on used boat purchsed in Fla and brought to Ga
That is not Sales tax related, merely Ad Valorem/Personal Property Tax, I fill out 2 of them every year for both my boats. Double check, It's probably from the County where you live/registered the boat.
Re: Sales Tax on used boat purchsed in Fla and brought to Ga
Quote:
JiminGA - 1/26/2009 12:28 PM
PS - Was the form from State of GA or the county where the boat is located? Recheck it and make sure.
The dealer shows up as the registered owner on the title. The form was from the county where the boat is stored. It had the county and boat reg information filled in, although the boat & trailer are registered to my home address in another county. On the form, the purchase price showed "0". Is this just a property tax thing? I know others
Re: Sales Tax on used boat purchsed in Fla and brought to Ga
This form is your Personal Propery (ad valorem) tax return....you need to complete it.
The other issue has to do with the sales tax. If you bought the boat in FL last year, and it was a brokerage boat (that is -the title passed from the seller directly to you) then you will not owe the sales tax. If you bought the boat directly from the dealer, and he had the title signed to him, then to you (which happens when a boat is traded in.) then you can expect a notice at some point from the GA Dept of Revenue looking for their sales tax.
While some states, notably SC, do not have reciprocity with GA, Florida does. The dealer in FL did not collect sales tax, but he has to submit to Tallahassee a non-resident form showing why he didn't collect it. All those non-resident forms come to Atlanta and then they will find you.
The good news is, its nothing more than a financial inconvenience...as long as you respond within the date on the letter (I think its 30 days), they do not charge any penalties.
Re: Sales Tax on used boat purchsed in Fla and brought to Ga
Thanks for responses. I assumed this was not related to sales. I was under the impression there would be no sales tax but, I'll keep my eye out and cross my fingers.
Re: Sales Tax on used boat purchsed in Fla and brought to Ga
cgull, check with motorvehicle as you were probably charged for sales tax when you registered and titled the boat in GA. Most states hit you at MV as you will not receive appropriate documentation from the state until tax is paid.
Re: Sales Tax on used boat purchsed in Fla and brought to Ga
Quote:
Parthery - 1/26/2009 12:14 PM
If you bought the boat in FL last year, and it was a brokerage boat (that is -the title passed from the seller directly to you) then you will not owe the sales tax.
Unfortunately I believe the state of GA does not treat it that way. When I contacted them they sent me the following:
560-12-1-.07 Casual Sale.(1) Invoking the rule of de minimis and because of the difficulties of administration and enforcement, no sales or use tax liability will be enforced against either the sellers or the purchaser in a casual sale transaction as herein defined, except as hereinafter provided.
(2) A "casual sale transaction" is:
(a) A sale in which the tangible personal property involved was not acquired or held by the seller for use in the operation of his business or for resale; or
(b) A sale of tangible personal property acquired or held by the seller for use in the operation of his business (not acquired or held for resale) if the total selling price of such sale and all such sales made during the calendar month of such sale and the preceding eleven calendar months does not exceed $500; or
(c) A sale of tangible personal property acquired or held by the seller for use in the operation of his business (not acquired or held for resale) if such sale is made in a complete and bona fide liquidation of a business of the seller. For purposes of this paragraph the term "business" means a separate place of business subject to registration under the Act; the term "a complete and bona fide liquidation" means the sale of all the assets of such business conducted over a period of time not exceeding thirty days from the date of the first sale of such assets, or a longer time if approved by the Commissioner as a bona fide liquidation.
(3) Notwithstanding any other provision of these regulations, when any seller sells tangible personal property for use or consumption through an agent, broker or other person who is regularly engaged in making sales of tangible personal property, either as a principal or as an agent, then, such a sale will not be deemed a casual saletransaction.
(4) Notwithstanding any other provision of these regulations, if a sale is made by an individual who is employed by or associated with another person who is regularly engaged in the business of selling the same type of tangible personal property involved in such sale, then, such transaction will not be deemed a casual sale transaction and such individual shall register and comply with the obligations and liabilities of a dealer under the Act.
Re: Sales Tax on used boat purchsed in Fla and brought to Ga
I got one this year, too . AFAIK, it's a straight-up property tax, and we'll keep getting them, each year, till we tell Atlanta that we've disposed of the vessel(s). I've talked to other boat owners here, and they say it's an annual event.
Re: Sales Tax on used boat purchsed in Fla and brought to Ga
It goes back to whether the broker took title to the boat or not...
I've dealt with brokers who did not sign their name to the title...in that case the seller's name is still on the title...then the transaction is between two individuals. Used boats, cars, motorcycles, etc...that pass from person to person are not charged sales tax in GA.
If the seller signed the title to the broker, who then signed it to the buyer, then as "bigfish" said, its a taxable transaction....
It goes back to whether the broker took title to the boat or not...
I've dealt with brokers who did not sign their name to the title...in that case the seller's name is still on the title...then the transaction is between two individuals. Used boats, cars, motorcycles, etc...that pass from person to person are not charged sales tax in GA.
If the seller signed the title to the broker, who then signed it to the buyer, then as "bigfish" said, its a taxable transaction....
I was a Georgia resident and bought my boat in Florida. I had 30 days to get the boat out of Florida or pay FL sales tax. I complied and brought the boat to GA. I bought the boat using a broker; the broker never took title of the boat. The sale of the boat was between myself and the previous owner. At the time 05/08 I was told there was no sales tax in GA on used boats. Now 8 months later I get a tax bill from GA requesting the sales tax be paid. Can you give me a reference that states there's is no sales tax charged in GA on used boats. Your help would be greatly appreciated.
Sales Tax on used boat purchsed in Fla and brought to Ga 
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