A state senator has never paid sales tax on the speedboat he bought six years ago because he said he was a dealer when he registered it.

State Sen. Kent Rogert of Tekamah is primarily a real estate agent, but he says he also occasionally buys and sells used boats. And Rogert says the 28-foot, 310-horsepower speedboat he's had since 2003 is for sale.

Boat dealers aren't required to pay sales tax on boats they buy, but anyone who buys a boat for their own use does.

State Department of Motor Vehicles Director Beverly Neth says boat dealers are not licensed or regulated in Nebraska. That means people can simply declare themselves boat dealers when they register a boat.