To sell boats commercially in Florida, you need a license: either a vessel dealer registration under Chapter 328 of the Florida Statutes or a yacht and ship broker license under Chapter 326, and some businesses need both. Which one applies depends on what you’re selling and how. Selling your own personal boat does not require either.
When You Need a Vessel Dealer Registration
If you buy and sell boats as a business, Chapter 328 requires you to register as a vessel dealer before conducting any transactions. Registration runs through the county tax collector’s office. You’ll need to provide a copy of your current sales tax certificate from the Florida Department of Revenue and a copy of any local commercial or occupational business license required by the municipality where you operate.1Florida Senate. Florida Code 328.52 – Special Manufacturers and Dealers Number
Once registered, you face restrictions on how you use inventory. Vessels registered under a dealer number can only be used for demonstration, sales promotion, or testing. Running a dealer-registered boat as a personal recreation vessel, a charter, or for any other commercial purpose violates the statute.1Florida Senate. Florida Code 328.52 – Special Manufacturers and Dealers Number
Dealers must keep accurate records of every transaction, including buyer and seller details, vessel identification numbers, and sale prices. Those records are subject to inspection by the Florida Department of Highway Safety and Motor Vehicles.
When You Need a Yacht and Ship Broker License
Selling larger vessels or brokering deals on behalf of others triggers a separate licensing requirement under Chapter 326. The Department of Business and Professional Regulation oversees three license categories: yacht salesperson, yacht broker, and employing broker. These licenses cover anyone who negotiates or arranges the sale of yachts and ships for compensation.
The application fee for any of these license types is $500. Applicants must submit fingerprints along with a $51 criminal background processing fee. Renewal also costs $500.2MyFloridaLicense.com. Yacht and Ships – Licensing
The line between the two regimes trips up newcomers. A small dealership selling fishing boats and pontoons operates under Chapter 328’s dealer registration. A broker arranging the sale of a 60-foot sportfisher for a commission operates under Chapter 326’s broker licensing. Some businesses need both.
Who Does Not Need a License
Florida law separates commercial operations from occasional private transactions. A few categories fall outside the licensing requirements:
- Private sellers. If you own a boat personally and sell it, you don’t need a dealer registration. The licensing rules target people in the business of buying and selling vessels, not someone offloading a boat they’ve outgrown.
- Nonprofits. Charitable organizations selling boats as part of their mission are generally exempt from dealer registration, though they still must handle documentation and tax remittance properly.
- Financial institutions. Banks and credit unions disposing of repossessed vessels don’t need a dealer registration when those sales are incidental to their lending operations rather than a regular commercial activity.
Private sales still carry obligations. The seller should provide a signed bill of sale, and the buyer is responsible for titling and registering the vessel with the DHSMV. Sales tax applies to private transactions too, though the buyer typically pays it at the tax collector’s office when applying for the title transfer rather than at the point of sale.
Penalties for Selling Without a License
Operating as a vessel dealer without proper registration is a serious offense under Florida law. Enforcement can come from the DHSMV, the Department of Business and Professional Regulation, or local law enforcement, depending on the nature of the activity.
Penalties escalate with the severity and frequency of violations. Initial offenses can result in significant fines. Repeat violations or large-scale unlicensed operations may lead to misdemeanor charges carrying potential jail time. Authorities can also issue cease-and-desist orders forcing immediate shutdown of sales activities, and violators may face administrative hearings that impose additional sanctions. Unlicensed sellers also have no legal standing to claim the protections and privileges that come with dealer registration.
Sales Tax the License Requires You to Collect
Every boat sold, delivered, used, or stored in Florida is subject to the state’s 6 percent sales and use tax, plus any applicable county discretionary surtax.3Florida Senate. Florida Code 212.06 – Sales, Storage, Use Tax; Collectible From Dealers Dealers and brokers must collect this tax from the buyer at the time of sale or delivery.4Florida Department of Revenue. Sales and Use Tax on Boats – Information for Dealers and Brokers
Florida caps the total tax on a single boat sale at $18,000, which includes both state sales tax and any local discretionary surtax. The county discretionary surtax only applies to the first $5,000 of the purchase price, with the applicable rate depending on the county where the buyer resides.4Florida Department of Revenue. Sales and Use Tax on Boats – Information for Dealers and Brokers
Tax returns and payments are due on the first day of each month and become late after the 20th of the month following the reporting period. Florida law requires dealers to file a return even during months with zero sales.4Florida Department of Revenue. Sales and Use Tax on Boats – Information for Dealers and Brokers