Boat sales tax by state
Several states tax boats differently from other purchases, and a few cap the tax at a fixed dollar amount. On a $600,000 boat, Florida’s 6% state rate would be $36,000, but the statute caps it at $18,000. North Carolina’s 3% stops at $1,500 and South Carolina’s 5% at $500. New Jersey taxes boats at half its 6.625% rate, up to $20,000.
The state tax is the price times the rate or the cap, whichever is smaller. Divide the cap by the rate to find where the cap starts to bite. In Florida that’s $300,000; in North Carolina, $50,000. The boat sales tax guide works through each state at $600,000.
The figures are state level only. County and city taxes are extra where they apply, and they aren’t in the table or in the calculator.
A few rows need a caveat. Maryland’s $16,100 cap is our arithmetic from the statute’s $100-a-year increases, New York’s $230,000 rule comes from a 2015 tax department memo, and Rhode Island’s exemption has an old conditional sunset clause in its text.
Where you live and keep the boat matters too. California applies a 12-month test to boats bought out of state, not a 90-day rule, and New Jersey residents owe use tax on boats bought from out-of-state dealers.
States not in the table weren’t confirmed from a primary source. The calculator applies the rate and cap for each state marked in its list. This is general information, not tax advice.
| State | Rate | Cap | How it works | Source and year |
|---|---|---|---|---|
| Alabama | 2% state on boats bought from a non-dealer, plus local | None stated | Casual sales tax applies when you buy a motorboat from someone who is not a licensed dealer. The rate on dealer sales of boats was not confirmed. | Ala. Code 40-23-100 to -111 Statute and agency page read Oct 24, 2026 |
| California | Use tax at the regular rate | None | A boat bought out of state and brought into California within 12 months is presumed bought for use here, and use tax is due, if you are a California resident, it is subject to California property tax in that year, or (for a nonresident) it is used or kept here more than half the time. Note it is a 12-month test, not the 90-day rule people repeat. | Cal. Rev. & Tax. Code 6248; CDTFA CDTFA 12-month test FAQ read Oct 24, 2026 |
| Connecticut | 2.99% | None | Reduced rate on vessels, motors and trailers. A vessel docked in Connecticut 60 or fewer days a year is exempt. | Conn. Gen. Stat. ch. 219 Current statute (2026), read Oct 24, 2026 |
| Florida | 6% state | $18,000 | State tax on a boat sale or use may not exceed $18,000 (repairs: $60,000). County surtax is not included here. | Fla. Stat. 212.05 2026 Florida Statutes, read Oct 24, 2026 |
| Maine | Regular rate | Partial exemption | Nonresidents who take the boat out of Maine within 30 days are exempt. A boat kept in Maine more than 30 days in the first 12 months is exempt on only 60% of the price. | 36 M.R.S. 1760(25) Current statute (2026), read Oct 24, 2026 |
| Maryland | 5% vessel excise tax on fair market value | $16,100 (our arithmetic) | The cap was $15,000 and the statute raises it $100 every July 1 starting in 2016. Eleven increases through July 1, 2026 give $16,100; Maryland DNR has not published that figure where we could see it. | Md. Nat. Res. 8-716 Cap for July 1, 2026 onward (our arithmetic); statute read Oct 24, 2026 |
| New Jersey | 3.3125% (half the 6.625% rate) | $20,000 | Boats and vessels are taxed at half the sales tax rate, up to $20,000. Residents who buy from an out-of-state dealer owe use tax at first use in New Jersey. | P.L. 2015, c. 170; N.J. Division of Taxation Law of 2015 (P.L. 2015, c. 170); agency page read Oct 24, 2026 |
| New York | Regular state and local rate | Tax on the first $230,000 only | The part of a vessel's price above $230,000 is exempt from state and local sales tax. Source is a 2015 tax department memo; we could not confirm the current statute text. | NY TSB-M-15(2)S 2015 tax department memo; current statute not confirmed |
| North Carolina | 3% | $1,500 | 3% of the sales price, including attached accessories, with a maximum of $1,500 per boat. | N.C.G.S. 105-164.4(a)(1b) Current statute (2026), read Oct 24, 2026 |
| Rhode Island | Exempt | n/a | Sales and use tax does not apply to new or used boats. The exemption carries an old conditional sunset clause; we could not confirm on a current tax division page that it is still treated as in force. | R.I.G.L. 44-18-30(48) Current statute (2026), read Oct 24, 2026; sunset clause flagged |
| South Carolina | 5% state | $500 | The maximum tax on each boat or watercraft motor is $500 for sales after June 30, 2017. | S.C. Code 12-36-910, 12-36-2110 Cap for sales after June 30, 2017; code read Oct 24, 2026 |
| Texas | 6.25% boat and motor tax | None | Applies to boats 115 feet or shorter. A new resident bringing a boat can pay a $15 new-resident tax instead. | Tex. Tax Code ch. 160 Comptroller page read Oct 24, 2026 |
| Virginia | 2% watercraft sales and use tax | $2,000 | 2% of the sale price with a maximum of $2,000. | Va. Code 58.1-1402 Current statute (2026), read Oct 24, 2026 |
| Washington | Annual 0.5% watercraft excise tax | $5 minimum | An annual excise tax of 0.5% of fair market value, due by June 30. How sales and use tax applies to the purchase itself was not confirmed. | RCW 82.49 Department of Revenue page read Oct 24, 2026 |
Run the numbers with your state's tax
The calculator applies the rate and the cap for you.