We have had a similar question, with a differnt sate, in the past. Remeber sales and use taxes are run by the states.
I went looking an found: Sales and Use Tax on Boats: Information for Owners and Purchasers
What is Taxable?
Sales and Use Tax
All boats sold, delivered, used, or
stored in Florida are subject to Florida’s sales and use tax, plus any
applicable discretionary sales surtax, unless exempt. Florida boat
dealers and brokers are required to collect tax from the purchaser at
the time of sale or delivery.
So what exemptions are there?
Boats Sold to Nonresidents
A boat sold by or
through a registered dealer or broker to a purchaser who is a
nonresident of Florida at the time of taking delivery of the boat in
Florida is exempt. This exemption applies to the sale of a boat,
including any accessories, but does not apply to the sale of a boat
There are rules regarding how quickly the boat has to leave the state, if the purchaser is a non-resident.
But if you are resident, you are out of luck.
This exemption does not apply to a Florida resident, an entity in
which the controlling person is a Florida resident, or a corporation
in which any officers or directors are Florida residents