Not a Manatee County resident? Effective 7/24/17, Out-of-County residents needing to process title and/or registration transactions for vehicles, boats, and mobile homes can only be served at First Manatee South County Tag Agency, located at 5756 14th St W, Bradenton.
Provided you bought the boat and outboard motor together in a "casual sale" (non-dealer), you may be exempt from the payment of sales tax on the purchase price of the outboard motor only.
You will need to provide an itemized bill of sale with perjury clause or notarization, which breaks down the purchase price of each component (boat and outboard motor). Sales tax will then be calculated on the purchase price of the boat minus the outboard motor.
This exemption does not apply to any other type of motor (e.g. inboard) or trailer purchased from the same seller.