How Does Florida’s Sojourner’s Permit Work?
Florida has a unique form of short-term registration of a vessel called a Sojourner Permit. This is a temporary registration that is most applicable to those non-residents who leave their boats in a marina for the entire winter season.
When is a Permit Needed?
The permit is required for any vessel owned by a non-Florida resident that is registered in another state or federally documented and that stays in Florida waters for more than 90 days or is used in Florida waters more than 183 days in a 12-month period.
U.S. Coast Guard documented vessels from another state may also apply for a Sojourner Permit and will be granted an additional one year of use in Florida waters.
Collecting Tax Revenue
The intent is to ensure that boats used in Florida are registered in Florida, thus making them taxable under Florida’s law regarding items purchased out of state but stored or used in Florida. However, under the Sojourner permit, your stay is deemed temporary, and no tax is collected if you meet all of the following conditions:
- You are a legal resident of another state
- You have owned the boat 6 months or longer
- You have shown no intent to use the boat in Florida at or before the time of purchase
- The boat has been in use 6 months or longer within the taxing jurisdiction of another state.
Florida law requires that a vessel be registered in a U.S. jurisdiction at the time the boat enters Florida waters so as to be eligible for the initial 90-day grace period.
Individual county tax offices issue the Sojourner Permit. State law is subject to local interpretation, depending on the tax district. Therefore, if you are going to keep a boat in Florida longer than the allotted 90 days, you will want to educate yourself in advance.
Note that this is related to the use tax and not the sales tax on a vessel purchased in the State of Florida. Also, the Sojourner Permit applies only to Florida, and does not supersede, cancel or impair the home-state registration of the vessel.