Who is entitled to pay tax to the Clerks of Courts net of the allowable discount?
Prior to January 1, 1996, only those licensed with the Department of Taxation as a vendor selling watercraft and/or outboard motors. The vendor must provide a valid vendor’s license number (01-XXXXXX through 89-XXXXXX or 99-XXXXXX) when they are obtaining the title for the purchaser. Please note that the vendor does not have to be licensed as a watercraft dealer with the Department of Natural Resources, Watercraft Division to be entitled to the tax discount. b) On or after January 1, 1996, those licensed with the Department of Taxation as a vendor selling motor vehicles, watercraft and/or outboard motors. The vendor must provide a valid vendor’s license number (01-XXXXXX through 89-XXXXXX or 99-XXXXXX) when they are obtaining the title for the purchaser.
Dealers and sellers licensed with the Department of Taxation as a vendor selling motor vehicles, watercraft and/or outboard motors may pay the tax collected to the Clerks of Courts net of the allowable discount. The vendor must provide a valid vendor’s license number (01-XXXXXX through 89-XXXXXX or 99-XXXXXX) when they are obtaining the title for the purchaser.
