When purchased from a dealer, the dealer will normally collect sales tax on the boat and motor. Sales tax on the trailer will have to be paid at the time the boat trailer is licensed, and is collected by the Treasurer's Office.

If the boat is purchased from an individual, or the dealer does not collect the sales tax, it may also be paid to the Treasurer's Office at the time the boat trailer is licensed. The Treasurer's Office will then issue a receipt showing sales tax has been paid.

The sales tax rate on a boat is the same for other vehicles or trailers.

Important: The Game & Fish Department requires proof that sales tax has been paid on a boat before they will issue a boat registration. Therefore, it is important to keep any receipt that shows sales tax has been paid.

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How much sales tax do I pay?
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Sales Tax Example
Where does the sales tax money go?
What if I won the vehicle or it was a gift?