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Is A Florida Fishing Vessel

author
Maria Garcia
• Wednesday, 23 December, 2020
• 13 min read

As used in this chapter and in chapter 328, unless the context clearly requires a different meaning, the term:(1) “Airboat” means a vessel that is primarily designed for use in shallow waters and powered by an internal combustion engine with an airplane-type propeller mounted above the stern and used to push air across a set of rudders. (2) “Alien” means a person who is not a citizen of the United States.

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(Source: mynotesa.blogspot.com)

Contents

(4) “Boating accident” means a collision, accident, or casualty involving a vessel in or upon, or entering into or exiting from, the water, including capsizing, collision with another vessel or object, sinking, personal injury, death, disappearance of a person from on board under circumstances that indicate the possibility of death or injury, or property damage to any vessel or dock. (5) “Canoe” means a light, narrow vessel with curved sides and with both ends pointed.

A canoe-like vessel with a transom may not be excluded from the definition of a canoe if the width of its transom is less than 45 percent of the width of its beam or it has been designated as a canoe by the United States Coast Guard. (6) “Commercial fishing vessel means a vessel primarily engaged in the taking or landing of saltwater fish or saltwater products or freshwater fish or freshwater products, or a vessel licensed pursuant to s. 379.361 from which commercial quantities of saltwater products are harvested, from within and without the waters of this state for sale to the consumer or to a retail or wholesale dealer.

(7) “Commercial parasailing” means providing or offering to provide, for consideration, any activity involving the towing of a person by a motorboat if:(a) One or more persons are tethered to the towing vessel ; (10) “Dealer” means a person authorized by the Department of Revenue to buy, sell, resell, or otherwise distribute vessels.

Such person must have a valid sales tax certificate of registration issued by the Department of Revenue and a valid commercial or occupational license required by any county, municipality, or political subdivision of the state in which the person operates. (b) Rigging and sails that are present and in good working order, and a functioning steering system.

(14) “Floating structure” means a floating entity, with or without accommodations built thereon, which is not primarily used as a means of transportation on water but which serves purposes or provides services typically associated with a structure or other improvement to real property. The term includes, but is not limited to, an entity used as a residence, place of business or office with public access; a hotel or motel; a restaurant or lounge; a clubhouse; a meeting facility; a storage or parking facility; or a mining platform, dredge, drag line, or similar facility or entity represented as such.

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Floating structures are expressly excluded from the definition of the term vessel provided in this section. Incidental movement upon water or resting partially or entirely on the bottom does not, in and of itself, preclude an entity from classification as a floating structure.

(15) Florida Intracoastal Waterway” means the Atlantic Intracoastal Waterway, the Georgia state line north of Fernanda to Miami; the Port Canaveral lock and canal to the Atlantic Intracoastal Waterway; the Atlantic Intracoastal Waterway, Miami to Key West; the Okeechobee Waterway, Stuart to Fort Myers; the St. Johns River, Jacksonville to Sanford; the Gulf Intracoastal Waterway, Anecdote to Fort Myers; the Gulf Intracoastal Waterway, Annabelle to Tampa Bay; Annabelle to Anecdote open bay section, using the Gulf of Mexico; the Gulf Intracoastal Waterway, Annabelle to the Alabama state line west of Pensacola; and the Apalachicola, Chattahoochee, and Flint Rivers in Florida. (16) “Homemade vessel means a vessel built after October 31, 1972, for which a federal hull identification number is not required to be assigned by the manufacturer pursuant to federal law, or a vessel constructed or assembled before November 1, 1972, by an entity other than a licensed manufacturer for its own use or the use of a specific person.

(17) “Houseboat” means a vessel that is used primarily as a residence for at least 21 days during any 30-day period in a county of this state if such residential use of the vessel is to the preclusion of its use as a means of transportation. (18) “Kite boarding” or “kite surfing” means an activity in which a kite board or surfboard is tethered to a kite to harness the power of the wind and propel the board across a body of water.

(20) “Lien” means a security interest that is reserved or created by a written agreement recorded with the Department of Highway Safety and Motor Vehicles pursuant to s. 328.15 and that secures payment or performance of an obligation and is generally valid against third parties. (21) “Lien holder” means a person holding a security interest in a vessel, which interest is recorded with the Department of Highway Safety and Motor Vehicles pursuant to s. 328.15.

(25) “Marina” means a licensed commercial facility that provides secured public moorings or dry storage for vessels on a leased basis. A commercial establishment authorized by a licensed vessel manufacturer as a dealership is considered a marina for nonjudicial sale purposes.

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(26) “Marine sanitation device” means equipment, other than a toilet, for installation on board a vessel which is designed to receive, retain, treat, or discharge sewage, and any process to treat such sewage. Marine sanitation device Types I, II, and III shall be defined as provided in 33 C.F.R.

(30) “Muffler” means an automotive-style sound-suppression device or system designed to effectively abate the sound of exhaust gases emitted from an internal combustion engine and prevent excessive sound when installed on such an engine. s. 1602, as amended, including the appendix and annexes thereto, through October 1, 2012.

(b) All waters not outside such established lines of demarcation, the Inland Navigational Rules Act of 1980, 33 C.F.R. (34) “Owner” means a person, other than a lien holder, having the property in or title to a vessel.

The term includes a person entitled to the use or possession of a vessel subject to an interest in another person which is reserved or created by agreement and securing payment of performance of an obligation. The term does not include a lessee under a lease not intended as security.

(35) “Person” means an individual, partnership, firm, corporation, association, or other entity. (36) “Personal watercraft” means a vessel less than 16 feet in length which uses an inboard motor powering a water jet pump as its primary source of motive power and which is designed to be operated by a person sitting, standing, or kneeling on the vessel, rather than in the conventional manner of sitting or standing inside the vessel.

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(37) “Portable toilet” means a device consisting of a lid, seat, containment vessel, and support structure which is specifically designed to receive, retain, and discharge human waste and which is capable of being removed from a vessel by hand. (43) “Sailboat” means a vessel whose sole source of propulsion is the wind.

(45) “Unclaimed vessel means an undocumented vessel, including its machinery, rigging, and accessories, which is in the physical possession of a marina, garage, or repair shop for repairs, improvements, or other work with the knowledge of the vessel owner and for which the costs of such services have been unpaid for more than 90 days after the date written notice of the completed work is given by the marina, garage, or repair shop to the vessel owner. VII of the State Constitution and includes every description of watercraft, barge, and airboat, other than a seaplane on the water, used or capable of being used as a means of transportation on water.

An additional $50 commercial vessel registration fee is required of all non- Florida residents unless specifically exempt. Upon receipt of the documented request and applicable service fees, the county will issue a replacement registration with the new classification of the vessel.

A fishing vessel is a boat or ship used to catch fish in the sea, or on a lake or river. The Kudzu is a 34-foot Sport Fisherman boat and is currently one of the most respected fishing charters in Naples.

With the decreased travel time, this boat goes out much further where you will often find much bigger fish. Some of the most common catches on the Kudzu are Grouper, Snapper, Cobra and Mackerel.

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Common catches on this vessel are Grouper, Snapper, Cobra, Mackerel and many other biting fish. Due to the often times nature of the sport, these boats generally feature fishing chairs, depth finders, built-in insulated coolers and other tools for the best experience possible.

(b) The mileage of vessels from the territorial limit to port dockside and return into international waters, foreign or coast wise, in the continuous movement of persons or property in interstate or foreign commerce is not considered to be mileage in Florida. (c) “Commercial fishing vessels” include vessels designed, constructed, and used exclusively for the taking of fish, crayfish, oysters, shrimp, and sponges from the salt and fresh waters for sale.

(d) Vessels used in intrastate commerce exclusively within the territorial waters of Florida do not qualify for the partial exemption. (e) Vessels that are not operated to transport persons or property for hire in interstate or foreign commerce, even though such vessels may move persons or property across the Florida state line, do not qualify for the partial exemption.

For example, a dredge is operated by a company to transport its workmen and equipment between two states. (f) Vessels that are not engaged in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes are subject to tax, as provided in Section 212.05, F.S.

(3) COMPUTATION OF MILEAGE APPORTIONMENT FACTOR AND TAX DUE. (a) Vessel owners are required, at the end of each fiscal year of operation, to determine the ratio of Florida mileage to total mileage traveled by the owner's vessels operated to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that had at least some Florida mileage during the fiscal year.

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The ratio computed is the owner's mileage apportionment factor to be applied to purchases, leases, and rentals of vessels, and parts thereof, subject to the partial exemption under Section 212.08(8), F.S., during the following fiscal year. (b) Vessel owners are required to apply their mileage apportionment factor calculated at the end of the prior fiscal year to purchases and leases of vessels, and parts thereof, that will be operated exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes during the current fiscal year.

Vessel owners are required to calculate and report tax to the Department on a monthly basis. © During the owner's initial year of operation in Florida, the owner's mileage apportionment factor may be determined on the basis of the ratio of anticipated Florida mileage to anticipated total mileage for that year for the owner's vessels used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that are anticipated to have at least some Florida mileage.

The owner is required to pay any additional tax due based on the actual mileage ratio. The owner may take a credit or apply to the Department for a refund of tax paid, as provided in Rule 12A-1.014, F.A.C., when the tax paid based on the estimated mileage ratio exceeds the tax due based on the actual mileage ratio for the initial year of operation.

(a) To claim the exemption at the time of purchase of a vessel that will be used exclusively in non- Florida waters to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes, the vessel owner, or the owner's agent or representative purchasing the vessel, is required to issue an affidavit to the selling dealer. Hold a valid Sales and Use Tax Direct Pay Permit issued by the Department.

To obtain a direct pay permit, the purchaser of the vessel is required to file an Application for Self-Accrual Authority/Direct Pay Permit (Form DR-16A) with the Department, as provided in Rule 12A-1.0911, F.A.C. © Any owner who executes an affidavit to purchase a vessel used in both Florida and non- Florida waters for use in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes is required to remit the tax based on the owner's mileage apportionment factor to the Department.

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() The vessel will be used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. () The vessel will be used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non- Florida waters and in Florida territorial waters.

The Purchaser holds a valid Sales and Use Tax Direct Pay Permit issued by the Florida Department of Revenue and must pay tax imposed under Section 212.08(8), F.S., at the rate of ___% of the sales price of the vessel directly to the Florida Department of Revenue. Under the penalties of perjury, I swear or affirm that I have read the foregoing Affidavit and that the facts stated herein are true to the best of my knowledge and belief.

Sworn to and subscribed before me this _____ day of ______, 20_____ BY _______________(name of person making statement). (a) Vessel parts and other items purchased or leased in Florida that are appropriate to perform the purposes for which a vessel operated to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes is designed or equipped are subject to the partial exemption provided in Section 212.08(8), F.S.

Examples of these items are: ice, bait, charts, foul weather gear, ropes, fishing tackle, logs, cooking utensils, and paper supplies. (b) Charges for repairs or the maintenance of vessels to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that are performed in Florida are subject to the partial exemption.

Items purchased or leased in Florida that are not appropriate to perform the purposes for which a vessel is operated, designed, or equipped are subject to tax at the rate imposed by Section 212.05(1), F.S. Tools and materials and supplies, such as sandpaper, blasting sand, sanding discs, masking tape, rags, and mineral spirits, used in the repair and maintenance of a vessel while the vessel is within Florida are subject to tax at the rate imposed by Section212.05(1), F.S.

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A suggested format of an exemption certificate is provided in Rule 12A-1.087, F.A.C. (e) The vessel owner, operator, or the owner's agent or representative is required to execute an affidavit to the selling dealer to purchase, lease, or rent vessel parts and other items subject to the partial exemption tax-exempt at the time of purchase.

The owner is required to pay tax on vessel parts and other qualified items based on the owner's mileage apportionment factor directly to the Department. I hereby swear or affirm that the named vessel is used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes and the items purchased from the Seller listed on INVOICE NO(S).

I hereby swear or affirm that: (The option checked below applies to this purchase.) () The items purchased will be used exclusively on the named vessel in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters.

The vessel will not be operated in or on the canals or waterways, or within the territorial waters, of Florida. The Owner holds a valid Sales and Use Tax Direct Pay Permit issued by the Florida Department of Revenue and must pay tax imposed under Section 212.08(8), F.S., at the rate of __________% of the sales price of the vessel parts and items directly to the Florida Department of Revenue.

Under the penalties of perjury, I swear or affirm that I have read the foregoing Affidavit and that the facts stated herein are true to the best of my knowledge and belief. Sworn to and subscribed before me this _____ day of __________, 20___ BY______________(name of person making statement).

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(6) DYED DIESEL FUEL USED IN INTERSTATE OR FOREIGN COMMERCE OR FOR COMMERCIAL FISHING PURPOSES. The sale of dyed diesel fuel placed into the storage tank of a vessel or equipment used exclusively for commercial fishing and aqua cultural purposes is exempt.

To purchase dyed diesel fuel exempt from sales tax at the time of purchase, the purchaser is required to provide an exemption certificate to the selling dealer declaring that the fuel will be used exclusively in equipment or a vessel for commercial fishing or aqua cultural purposes. I certify that dyed diesel fuel placed in the storage tank of a vessel or equipment on or after_________________________(Date) from___________________________(Selling Vendor's Name) will be used exclusively in equipment or a vessel for commercial fishing or aqua cultural purposes.

I understand that if I use the purchased dyed diesel fuel for any nonexempt purpose, I must pay tax on the purchase price of the dyed diesel fuel directly to the Florida Department of Revenue. Under the penalties of perjury, I declare that I have read the foregoing Certificate and the facts stated herein are true.

The sale of dyed diesel fuel to the owner, operator, or the owner's agent or representative of vessels operated to transport persons or property for hire in interstate or foreign commerce is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. Tax imposed is based on the vessel owner's mileage apportionment factor.

To purchase dyed diesel fuel exempt from sales tax at the time of purchase, the owner, operator, or the owner's agent or representative is required to execute an affidavit to the selling dealer declaring that the fuel will be used in a vessel operated to transport persons or property for hire in interstate or foreign commerce. () The named vessel is used to transport persons or property for hire in interstate or foreign commerce in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters.

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The fuel will be used to operate vessels in interstate or foreign commerce and is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. The Owner holds a valid sales and use tax certificate of registration issued by the Florida Department of Revenue and must pay tax due on the fuel directly to the Florida Department of Revenue.

Under the penalties of perjury, I declare that I have read the foregoing Affidavit and the facts stated herein are true and correct to the best of my knowledge and belief. (a) Persons who are entitled to the partial exemption provided in Section 212.08(4)(a)2. Or 212.08(8), F.S., may obtain a refund of tax paid at the time of purchase or lease, less the amount of tax due under the partial exemption, directly from the Department.

When seeking a refund of tax paid in excess of the tax due on vessels in excess of the tax due under the partial exemption, execute an affidavit affirming that the designated vessel or designated vessel parts are subject to the partial exemption and the extent of that partial exemption. When seeking a refund of sales tax paid on diesel fuel purchased in excess of the tax due under the partial exemption, execute a statement that the fuel purchased qualified for the exemption.

() The vessel is used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. () The vessel is used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non- Florida waters and in Florida territorial waters.

Under the penalties of perjury, I swear or affirm that I have read the foregoing Affidavit and that the facts stated herein are true to the best of my knowledge and belief. Sworn to and subscribed before me this _____ day of ________, 20___ BY _______________ (name of person making statement).

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I, the undersigned individual, as the Owner, the Operator, or the Owner's agent or representative of the vessel, ____________________, Home Port of _____________________, hereby swear or affirm that the items purchased from the Seller listed on INVOICE NO(S). __________ are used exclusively on the named vessel and are appropriate to carry out the purpose for which the vessel is designed, equipped, and used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes.

() The items purchased are used on the named vessel that is used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. I have paid Florida sales tax to the Seller and am I applying directly to the Florida Department of Revenue to obtain a refund of sales tax paid to the Seller.

() The items purchased are used on the named vessel that is used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non- Florida waters and in Florida territorial waters. I understand, that as the Owner or Operator of the vessel, that I must pay tax imposed under Section 212.08(8), F.S., at the rate of _____ % of the sales price of the vessel parts and items and am I requesting a refund of tax paid in the amount of $ ________ directly from the Florida Department of Revenue.

Under the penalties of perjury, I swear or affirm that I have read the foregoing Affidavit and that the facts stated herein are true to the best of my knowledge and belief. Sworn to and subscribed before me this ________ day of ________, 20______ BY ________ (name of person making statement).

I, the undersigned individual, as the Owner, the Operator, or the Owner's agent or representative of the vessel, _______________________, Home Port of __________________, hereby certify that the fuel purchased from the Seller listed on INVOICE NO(S). () The fuel was used in the named vessel used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters.

I am requesting a refund of tax paid in the amount of $__________ directly from the Florida Department of Revenue. () The fuel was used in the named vessel used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non- Florida waters and in Florida territorial waters.

I understand that, as the Purchaser, I must pay tax imposed under Section 212.08(4)(a)2., F.S., at the rate of _______ % of the sales price of the fuel and am I requesting a refund of tax paid in the amount of $ ________ directly from the Florida Department of Revenue. Under the penalties of perjury, I declare that I have read the foregoing Certificate and that the facts stated herein are true to the best of my knowledge and belief.

(a) The payment of a damage claim by a vessel owner or operator to any person for damage suffered by merchandise in transit is not a sale of tangible personal property and is not subject to tax, even when the carrier retains the damaged property under settlement of the claim. (b) The charge for repairs of the damaged property to the vessel owner or operator is subject to tax.

(d) Demurrage charges for delays due to loading or unloading cargo beyond the stipulated time are not for the rental or lease of property and are not subject to tax. Example: The charge made to a shipper for the retention of a marine-cargo container beyond the scheduled time allowed, due to the delay of loading or unloading goods, is not taxable, irrespective of how the charge is designated.

(a) Dealers must maintain copies of affidavits, direct pay permits, certificates, and any other documentation required under the provisions of this rule until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S. (b) Electronic storage by the selling dealer of the required affidavits, certificates, and other documentation through use of imaging, microfiche, or other electronic storage media will be sufficient compliance with the provisions of this subsection.

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9 066b40b5535506586917-68298049b65edbd7ec9f493f0b1c8eb3.ssl.cf2.rackcdn.com - https://066b40b5535506586917-68298049b65edbd7ec9f493f0b1c8eb3.ssl.cf2.rackcdn.com/ahca_9cacdcaca13591edcfba1ea3a9cd59ad.pdf