Nebraska state Sen. Kent Rogert never paid sales tax on the 1996 boat he bought six years ago, and instead registered the vessel as a boat dealer, according to the Nebraska Watchdog Web site.
Rogert acknowledges registering the boat as a dealer and says the 28-foot 310-hp powerboat is for sale. Rogert said it may look like he was trying to avoid paying sales tax, but he does dabble in used boats, according to an article in the Journal Star newspaper.
Rogert, whose primary business is selling real estate, said he has not sold the boat in question, but he did buy and sell another boat this summer.
Unlike consumers, boat dealers do not have to pay sales tax on boats they buy. Boat dealers are not licensed or regulated in Nebraska. People can simply declare themselves dealers when they register boats, Beverly Neth, director of the Nebraska Department of Motor Vehicles, told the newspaper.