12A-1.0071. Boats Temporarily Docked in Florida  

71(b)1. When a boat brought into Florida is placed in a facility that is registered as a dealer with the Department, for repairs, alterations, refitting, or modifications and such repairs, alterations, refitting, or modifications are supported by written documentation, the 20-day period is tolled during the time the boat is physically in the care, custody, and control of the repair facility.

1322. The 20-day time period may be tolled only once within a calendar year when a boat is placed for the first time that year in the physical care, custody, and control of a registered repair facility, including the time spent on sea trials conducted by the facility; however, the owner may request and the Department is authorized to grant an additional tolling of the 20-day period for purposes of repairs that arise from a written guarantee given by the registered repair facility, when the guarantee covers only those repairs or modifications made during the first tolled period. All requests for additional tolling must be addressed to the Florida Department of Revenue, General Tax Administration MS 1-2800, P.O. Box 6417, Tallahassee, Florida 32314-6417. All requests for the additional tolling period must be in writing, setting out the boat owner’s name; the boat’s description, which includes the name, make, model, year, serial number, and hull identification number of the boat; the trade name and mailing address of the registered repair facility; and the registered repair facility’s dealer’s certificate of registration number assigned by the Department. The Department will notify the dealer in writing of its determination of the request for the additional tolling period, and will grant the additional tolling, if the documentation provided is complete and guarantees to cover only the repairs or modifications made during the first tolled period. Additionally, a copy of the written guarantee required in this subsection shall be maintained as a part of the repair facility’s records for at least 5 years or until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 40695.091(3), F.S.

408(c)1. Upon completion of the repairs, alterations, refitting, or modifications, the registered repair facility must have in its possession, within 72 hours after the date of release, a copy of the release form which shows the date of release and a copy of the certification of any necessary sea trials performed by the repair facility, including the dates and time of the sea trial necessary to test the designated repairs, alterations, modifications, or seaworthiness of the boat, and the release of the boat. In addition, the repair facility shall maintain a log that documents all alterations, additions, repairs, and sea trials during the time the boat is under the care, custody, and control of the facility. The records required in this subsection shall be maintained as a part of the repair facility’s records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 55795.091(3), F.S.

5592. The following is a suggested format for an affidavit to be retained by the dealer and made a part of the dealer’s records when a boat is placed by a nonresident owner in a facility, registered with the Department of Revenue, for repairs, alterations, refitting, or modifications:

607AFFIDAVIT FOR BOATS PLACED IN A REGISTERED REPAIR FACILITY

616I, the undersigned, affirm that the hereinafter described boat is under the below repair facility’s care, custody, and control for repairs, alterations, refitting, or modifications, and that the owner does not use the boat while in this facility.

654NAME OF REPAIR FACILITY: _______________________________________________________________________________

659ADDRESS OF REPAIR FACILITY: _____________________________________________________________________ (Street)

665__________________________________________________ (City) ____________________________________________ (State)

669REPAIR FACILITY’S SALES & USE TAX REGISTRATION NUMBER: _____________________________________________

678DATE BOAT PLACED IN REPAIR FACILITY FOR REPAIRS, ALTERATIONS, REFITTING, OR

689MODIFICATIONS: _______________________________ (Month) (Day) (Year)

694NAME OF BOAT OWNER: __________________________________________________________________________________

699BOAT OWNER’S PERMANENT ADDRESS: __________________________________ (Street)

705__________________________________________________ (City) ____________________________________________ (State)

709DESCRIPTION OF BOAT

712Name of Boat ____________________________ Make ___________ Model _________ Year _____

722Serial Number ____________ Hull I.D. Number _______________________________

729DESCRIPTION OF REPAIRS, ALTERATIONS, REFITTING, OR MODIFICATIONS TO BE MADE

739__________________________________________________________________________________________________________

740Under penalties of perjury, I declare that I have read the foregoing affidavid and the facts stated are true to the best of my knowledge and belief.

767Signature of Dealer: _________________________________________________________________________________________

771Under penalties of perjury, I declare that I have not used the above described boat while it was in the care, custody, and control of the repair facility.

799_________________________                                          800____________

801Signature of Boat Owner                                                        805Date

806The repairs, alterations, refitting, or modifications to the above described boat are completed and the boat was released:

824_______ ____ _____

827(Month) (Day) (Year)

830_________________________                                          831____________

832Signature of Dealer                                                        835Date

8363. The following is a suggested format for a certification to be retained by the dealer and made a part of the dealer’s records when a sea trial is conducted by the facility on a boat, placed by a nonresident owner in a facility, registered with the Department of Revenue, for repairs, alterations, refitting, or modifications:

892SEA TRIALS OF BOATS PLACED IN A REGISTERED REPAIR FACILITY

902NAME OF THE REPAIR FACILITY:___________________________________________________________________________

907ADDRESS OF REPAIR FACILITY: __________________________________________ (Street)

913__________________________________________________ (City) ____________________________________________ (State)

917REPAIR FACILITY’S SALES & USE TAX REGISTRATION NUMBER: _____________________________________________

926DATE BOAT PLACED IN REPAIR FACILITY FOR REPAIRS, ALTERATIONS, REFITTING, OR

937MODIFICATIONS: ______________________________ (Month) (Day) (Year)

942NAME OF BOAT OWNER: __________________________________________________________________________________

947BOAT OWNER’S PERMANENT ADDRESS: ____________________________________ (Street)

953__________________________________________________ (City) ____________________________________________ (State)

957DESCRIPTION OF BOAT

960Name of Boat __________________________________ Make ______ Model _____ Year ______

970Serial Number ______________ Hull I.D. Number _______________________

977DESCRIPTION OF REPAIRS, ALTERATIONS, REFITTING, MODIFICATIONS, OR SEAWORTHINESS TO BE TESTED, INCLUDING THE TIME REQUIRED TO PERFORM SEA TRIAL:

996__________________________________________________________________________________________________________

997Under penalties of perjury, I declare that the sea trial, as specified above, is necessary to test the repairs, alterations, refitting, modifications, or seaworthiness of the vessel specified, and that I have not used or permitted any use of the above described vessel for purposes other than those specified above.

1047__________________________                            1048________________________________              1049______________________

1050(Signature of Boat Owner)                            1054(Title)              1055(Date)

1056__________________________                            1057________________________________              1058______________________

1059(Signature of Dealer)                            1062(Title)              1063(Date)

1064The testing of the repairs, alterations, refitting, modifications, or seaworthiness of the above described vessel was performed during the following time period and we affirm the length and scope of the voyage were reasonably necessary to test the repairs or modifications:

1105Beginning:              1106___________________________              1107/              1108______________

              1109(Month)                            1110(Day)

              1111___________________________              1112/              1113______________

              1114(Year)                            1115(Time)

1116Ending:              1117___________________________              1118/              1119______________

              1120(Month)                            1121(Day)

              1122___________________________              1123/              1124______________

              1125(Year)                            1126(Time)

1127___________________________              1128_______________                           

1129(Signature of Boat Owner)              1133(Date)                           

1134___________________________              1135_______________                           

1136(Signature of Dealer)              1139(Date)                           

12761. Registered as a dealer with the Department of Revenue;

12862. Is located on a navigable body of water;

12953. Has haulout capability such as a dry dock, travel lift, railway, or similar equipment to service craft under the care, custody, and control of the facility;

13224. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,

13425. Has necessary shops and equipment to provide repair or warranty work on vessels under the care, custody, and control of the facility;

13691. Registered as a dealer with the Department of Revenue;

13792. Is located on a navigable body of water;

13883. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,

14084. Has necessary shops and equipment to provide repairs or warranty work on vessels; or

14281. Registered as a dealer with the Department of Revenue;

14382. Is located on a navigable body of water;

14473. Has adequate piers and storage facilities to provide safe berthing of vessels in its care, custody, and control; and,

14674. Has necessary shops and equipment to provide repairs or warranty work.