Gil, You are getting close. However, the part about being able to register without paying use tax is incorrect. If you register in Florida and have owned the boat over 180 days you don't have to pay sales or use tax. You have complied with Florida law. R. Lee **************************************See AOL's top rated recipes (http://food.aol.com/top-rated-recipes?NCID=aoltop00030000000004)