Florida statutes allow for partial sales tax exemptions when vessels engage in intrastate and interstate or foreign commerce. The tax is prorated based on total miles traveled and the amount of miles traveled within Florida’s taxing jurisdiction. The distance at which a vessel must travel from shore in order to be out of Florida’s taxing jurisdiction has not been clearly defined. This issue will soon be resolved by the Supreme Court which has granted a review of this issue. (Deerbrooke Investments, Inc. v. Department of Revenue, Florida Court of Appeal, September 10, 2003)