New Calif. boat sales tax law..??

[new2cats]

Anyone know the "real & true" info on the out-of-state delivery, new boat Calif. sales tax exemption???
How does it work, what are the legalities, how do you accurately document the out-of-state usage, does California still get their property tax and luxury tax each year on the boat??
Any help from a professional is appreciated.
Here is one link I found:
http://www.goboating.com/tax_exempt/index.htm

[Boatcop]

What it means is that if you buy a boat/RV/Airplane, etc., it is delivered to you out of state, and you do not bring it into California for 90 days after date of sale, you don't have to show that you paid California Sales Tax (nor do you have to pay CA sales tax) to get it registered.
It was like this till 2004 when that period bumped up to 1 year. The new law drops it back down to 90 days.
However, you may have to pay sales tax in the state that you accept delivery.
Where you register it doesn't matter, and it won't affect CA Luxury Taxes.

[PHOTOGLOU]

What it means is that if you buy a boat/RV/Airplane, etc., it is delivered to you out of state, and you do not bring it into California for 90 days after date of sale, you don't have to show that you paid California Sales Tax (nor do you have to pay CA sales tax) to get it registered.
It was like this till 2004 when that period bumped up to 1 year. The new law drops it back down to 90 days.
However, you may have to pay sales tax in the state that you accept delivery.
Where you register it doesn't matter, and it won't affect CA Luxury Taxes.
Boatcop... I don't think Luxury tax exist any more.... I may be wrong. BUT Property taxes there are... If you bring the boat into Cal. and Property tax man finds out IE... ticket, Harbor patrol checking boat slips etc. you will be charged property tax unless YOU CAN PROVE it is normally used out of the state....

[ULTRA26 # 1]

What it means is that if you buy a boat/RV/Airplane, etc., it is delivered to you out of state, and you do not bring it into California for 90 days after date of sale, you don't have to show that you paid California Sales Tax (nor do you have to pay CA sales tax) to get it registered.
It was like this till 2004 when that period bumped up to 1 year. The new law drops it back down to 90 days.
However, you may have to pay sales tax in the state that you accept delivery.
Where you register it doesn't matter, and it won't affect CA Luxury Taxes.
Alan,
My boat was bought in CA but delvered in AZ . Paid AZ sales tax. The boat is garaged at my home in BHC. No CA sales or property tax is due. Not sure what CA Luxury tax you are referring to.
John

[riverbound]

What it means is that if you buy a boat/RV/Airplane, etc., it is delivered to you out of state, and you do not bring it into California for 90 days after date of sale, you don't have to show that you paid California Sales Tax (nor do you have to pay CA sales tax) to get it registered.
It was like this till 2004 when that period bumped up to 1 year. The new law drops it back down to 90 days.
However, you may have to pay sales tax in the state that you accept delivery.
Where you register it doesn't matter, and it won't affect CA Luxury Taxes.
What if you have to bring it back to the Mfg for warranty work, service etc..within the 90 days??

[ULTRA26 # 1]

What if you have to bring it back to the Mfg for warranty work, service etc..within the 90 days??
It is my understanding that it's all about where the boat is used, reg'd and stored. Warranty work, service etc isn't an issue.

[Keith E. Sayre]

Most California buyers that buy in Arizona will pay the Arizona sales tax and
then register the boat as a "nonresident" in Arizona. That's because most
of them keep the boats here in arizona. Every year you'll pay a couple hundred to renew your Arizona tags on the boat without paying any
annual property tax in California. I don't know how California feels about that
but my understanding is that if you take the boat home to california and
someone rats you out, they'll get you for not paying the taxes. Just what I've been told.
Also, as Ultra 26 said, if you buy from a dealer in California, you could have it
delivered to you outside of the state and then register it in Arizona after paying the Arizona sales tax.

[cruser]

When I bought my boat, I had it "shipped" to Oregon. I then registered the boat in Oregon. I lived in Oregon at the time. I paid no sales tax to any one, Oregon does not have a sales tax. The boat has been registered in Oregon for the last year or so and I expect that when I register it in Az, there will be no tax due, just as there should be no tax due for the cars I am bringing into the state either.

[Keith E. Sayre]

cruser: that's correct.

[Boatcop]

Alan,
My boat was bought in CA but delvered in AZ . Paid AZ sales tax. The boat is garaged at my home in BHC. No CA sales or property tax is due. Not sure what CA Luxury tax you are referring to.
John
I may have stated it wrong. Luxury tax, County Personal Property tax. It's all the same thing.
However, as far as the County's Property tax on boats, I've heard that some Counties in CA consider anything a California resident owns would be subject to the Property tax, regardless of WHERE you store it.
I do know that if a vehicle (or boat trailer) is owned by a California resident, it must be registered in CA, unless it NEVER is operated in California.

[new2cats]

Very helpful, thanks to all.

[John.]

what % is the Arizona sales tax?

[ULTRA26 # 1]

I may have stated it wrong. Luxury tax, County Personal Property tax. It's all the same thing.
However, as far as the County's Property tax on boats, I've heard that some Counties in CA consider anything a California resident owns would be subject to the Property tax, regardless of WHERE you store it.
I do know that if a vehicle (or boat trailer) is owned by a California resident, it must be registered in CA, unless it NEVER is operated in California.
AZ, as you know, AZ has non-resident boat reg. It costs more than for a resident. My boat stays in AZ. Before I had my house in BHC, my boats were reg'd in CA. I used to get a property tax bill from OC. Since I bought the house and keep the boat in AZ, I have never gotten a bill from the county.
Doesn't seem to be the case in OC.

[ULTRA26 # 1]

what % is the Arizona sales tax?
It goes by County. I think my sales tax was 7.25%
JM

[Boatcop]

It goes by County. I think my sales tax was 7.25%
JM
AZ Sales Tax is:
State & County (Mohave): 5.85%
Bulhead City: 2%
Havasu: 2%
Total: 7.85%
State & County: (La Paz) 6.60%
911: .2%
Parker(Town): 2%
CRIT (on the RES): 3%
Total (in town): 11.8%
Total (on RES/Out of town limits): 9.8%
Total (County): 8.6%

[ULTRA26 # 1]

AZ Sales Tax is:
State & County (Mohave): 5.85%
Bulhead City: 2%
Havasu: 2%
Total: 7.85%
State & County: (La Paz) 6.60%
911: .2%
Parker(Town): 2%
CRIT (on the RES): 3%
Total (in town): 11.8%
Total (on RES/Out of town limits): 9.8%
Total (County): 8.6%
Thanks Alan. It's a little higher than I remembered.

[C-2]

However, as far as the County's Property tax on boats, I've heard that some Counties in CA consider anything a California resident owns would be subject to the Property tax, regardless of WHERE you store it.
I think it falls under a USCG exemption or code, which would still supersede the State code?
The only reason Cali and other state residents can use the exemption is due to Havasu being USCG controlled. in other words, if you are a Cali resident and tell the LA County assessor to pound sand cuz you keep the boat at Lake Pleasant - it no worky since Pleasant is not under USCG/Federal control/code.
Or am I wrong on this?

[Patyacht]

Here is an article on the new change. http://www.thelog.com/news/newsview.asp?c=224733

[Boatcop]

I think it falls under a USCG exemption or code, which would still supersede the State code?
The only reason Cali and other state residents can use the exemption is due to Havasu being USCG controlled. in other words, if you are a Cali resident and tell the LA County assessor to pound sand cuz you keep the boat at Lake Pleasant - it no worky since Pleasant is not under USCG/Federal control/code.
Or am I wrong on this?
Yes.
Jurisdiction over a particular waterway has nothing to do with it. If that were the case, any boat on Lake Tahoe, any California Coastal Marina, or The Sac Delta would also be exempt.

[C-2]

I thought there was some type of habitual mooring exemption under USCG so you will not be ticketed on Cali waterways with AZ registration. Guess not ;)

[Boatcop]

I thought there was some type of habitual mooring exemption under USCG so you will not be ticketed on Cali waterways with AZ registration. Guess not ;)
What that applies to is the State and Federal requirement to register a boat in the "State of Principle Use." (A boat moored is still considered "in use") That means that if you use your boat on Lake Pleasant 51% of the time, then you must register it in AZ. If you use it on Lake Elsinore 51% of the time, then it must be rgistered in California. If you use it on Joint (Not Federal) waters, Like Lake Havasu you can register it in either State.
Although "Joint" waters are Federal by definition, the fact that they're Federal doesn't come into play. A boat used on Coastal Waters (Federal) of California, must register in California, unless Federally Documented.