Frequently Asked Questions

When a sales tax payment is due on the purchase of a boat, the form is due no later than the 20th of the month following month in which the boat was purchased. A sales tax liability becomes delinquent on the day after the due date. Late fees and penalties will be assessed if the form and payment are received after the due date. When the 20th falls on a weekend or state holiday, the due date is the next business day.

Example:

• For a purchase date of February 1, Form R-1331 and any applicable payment are due no later than March 20.
• For a purchase date of February 28, Form R-1331 and any applicable payment are due no later than March 20.

(Question & answer last reviewed July 9, 2024)