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Provided you bought the boat and outboard motor together in a "casual sale" (i.e., a non-dealer sale), 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 form that includes a perjury clause or notarization and which breaks down the purchase price of the boat and the 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.