Watercraft? What are examples of types of watercraft that get the cap?
“Watercraft” means boats, canoes, kayaks, sailboats, party barges, rafts, jet skis, houseboats, and amphibious vehicles. Sellers will apply the local tax cap when selling these items and collect the local city and county tax on the maximum of $2,500.00. State sales tax continues to apply to the total invoice amount for watercraft. The seller does not apply the local tax cap to sales of boat trailers or boat motors.
