Sales tax and multi-state sales tax rules are often confusing. California can be a greedy state. Unfortunately, you failed to give one important piece of information needed to answer your question. Where to you reside ? Do you ordinarily spend any significant time each year in California ?
Best wishes, hope to hear from you soon.
Joel S. Weissler
Attorney at law
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The sale happened in FL, so the Board of Equalization couldn't charge you any sales tax. It could be that they are saying that you would be charged a use tax. If you are a California resident, they could charge you that use tax since the purpose of the use tax is to collect tax on property purchased out of state and brought into the state. If you stay in CA more than 120 days, you may have to register the boat with the DMV if the boat is primarily used on CA waterways during that period. You just wouldn't owe a use tax because you don't have a CA county of residence to calculate the tax rate.
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