Application with a Manufacturer's Statement of Origin
The selling dealer, for all new boats must complete the manufacturer's statement of origin (MSO), when applicable. Proof of sales tax paid or proof of exemption must be provided, or sales tax must be collected.
Application with a Florida Title
To transfer a Florida title of a used boat to the new owner, form #1 and form #2 on the title must be completed. If the vessel is purchased through a dealer, the dealer reassignment also must be completed. Sales tax will be collected if applicable. Boat registration must be transferred at the time of title transfer.
Application with an Out-of-State Title or Registration
Many states do not require boats to be titled. Proof of ownership on a used boat from a non-title state is the vessel registration. A notarized bill of sale is required with the registration to transfer ownership. If a title is available, it and Department of Highway Safety Motor Vehicle (DHSMV) form 82040 (title application form) must be completed for processing. Sales tax will be collected if applicable.
Sojourners
A non-resident boater with a valid out-of-state registration certificate may use his/her vessel in Florida waters for 90 days without applying for a Florida registration. This applies to pleasure boats only. If the non-resident intends to use the craft in Florida longer that 90 days, the boat must be registered with the Department of Environmental Protection, which is processed at the Tax Collectors' Office.
Helpful Tips 
Florida Vessels Owners - The Facts
www.hsmv.state.fl.us/dmv/vslfacts.html
Boater Saftey Courses are required for anyone born after September 30, 1980. You may call 850-488-5600 or take a course online at www.boatsafe.com/