What is included in the price of a vessel and therefore subject to sales tax? ?
If a dealer makes the sale, then tax is due on the cost of the trailer, motor (outboard and inboard), vessel, and accessories. If a non-dealer makes the sale, then the outboard motor, equipment, devices, and accessories included with the vessel are not subject to tax when the outboard motor, equipment, devices, or accessories are separately itemized and separately priced on the invoice.
