The Tennessee Department of Revenue is threatening court action against a Murfreesboro man who built a small wooden boat in his garage with his 7-year-old son.
The state said that makes him a boat dealer and subject to paying extra taxes, WSMV.com reported.
The boat is 14 feet long and made of wood. The family ordered the plans over the Internet because 7-year-old Carter King loves to fish with his father, Johnathan. But when the Kings registered their boat and paid the registration fees, the problems began.
Letters from the Tennessee Department of Revenue say that because the Kings are boat dealers and builders, they have to pay $539 in taxes on the boat, according to the TV station.
“I explained to them that this is just a wooden craft built in the garage and they indicated that they knew that that was what this was," King said. "If we don't [pay the taxes], they could file liens and levies against the craft.”
Officials at the revenue department told the TV station that they couldn't discuss the cases of individual taxpayers.