Do boats purchased in an urban enterprise zone qualify for the reduced tax? I researched te issue and it specifically says no to motor vehicles, nothing about boats, but I'm wondering if a boat will fall into the definition of motor vehicle. I'm in NJ but I know that there are UEZ's throughout the country and I would assume that the same rules apply.

I purchased 2 boats from Trenton Marine in NJ and yes the sales tax I paid was 3%. If you're buying from a dealer, they should know what sales tax to charge. If you're buying privately, you may have to pay 6%. (not sure)

Toolman

Cool. The place I'm ordering from is in a 3% zone but another dealer who is not told me that boats were exempted from the reduced tax. Specifically, they told me that while the dealer charges you the reduced tax, the State of NJ then comes after you for the difference. I guess not if you bought 2 boats w/ no problem.