Boat Repair and Winterization

The sale of services and property to repair and winterize boats might be taxable, depending on what the seller does to the boat.

  • Parts are taxable. Labor for repair and maintenance isn’t taxable if it’s separately stated on the invoice. Otherwise, everything is taxable.
  • The sale of boat covers is a taxable sale of tangible personal property. This includes the design and fabrication of custom boat covers (e.g., boat shrinkwrapping) for storage, transportation, or winterization.