Michael Adegoke

Kentucky boat tax is 6% statewide with no local add-on. A $30,000 dealer boat is $1,800. Private occasional sales may use Form 51A280 Code U1 at the clerk.

Louisiana boat tax is 5% state plus parish local, capped at $20,000 if paid within 90 days. Isolated private sales can be 0% state. Class I registration is $57.

Maine boat tax is 5.5% statewide with no local sales tax. A $50,000 resident purchase is $2,750. Towns still collect annual watercraft excise separately.

Maryland boat buyers pay a 5% DNR vessel excise, not retail sales tax. The cap is $16,100 as of July 1, 2026; title fee $20, two-year registration $70.

Massachusetts boats are taxed at 6.25% on Form ST-6, with no local add-on and no boat tax cap. Title is $27.50; an 18-foot two-year registration is $66.

Michigan watercraft tax is 6% statewide. Titled dealer trade-ins are uncapped. Title is $5; a 21-under-28-foot motorboat is $115 for three years at SOS.

Minnesota dealer boats are taxed at 6.875% plus local tax from DOR’s map. Private individual sales are generally $0; DNR can collect unpaid use tax too.

Mississippi boats are taxed at 7%, not the 5% car rate. Out-of-state first-use boats get no tax credit. An 18-foot MDWFP registration is $25.99 for three years.

Montana has no statewide boat sales tax. Motorboats pay one-time permanent registration by length: .50, .50, or .50, plus a title at the county treasurer.

Nebraska boat sales tax is 5.5% state plus city tax (often 5.5% to 7.5% combined). Pay with Form 6MB; the county treasurer collects at motorboat title.