Terms used in this chapter mean:
(1)"Boat," every description of watercraft, other than a seaplane on the water, used or capable of being used as a means of transportation on water;
(2)"Boat dealer," any person or business who in the ordinary course of business sells new or used large boats or any person or business who in the ordinary course of business sells five or more large boats in a year;
(3)"Commission," the Game, Fish and Parks Commission of this state acting directly or through its authorized officers;
(4)"Department," the Department of Revenue;
(5)"Large boat," any boat over twelve feet in length or a motorboat, used or capable of being used as a means of transportation on water, except canoes, inflatable boats, kayaks, sailboards and seaplanes;
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Terms used in this chapter mean: (1) "Boat," every description of watercraft, other than a seaplane on the water, used or capable of being used as a means of transportation on water; (2) "Boat dealer," any person or business who in the ordinary course of business sells new or used large boats or any person or business who in the ordinary course of business sells five or more large boats in a year; (3) "Commission," the Game, Fish and Parks Commission of this state acting directly or through its authorized officers; (4) "Department," the Department of Revenue; (5) "Large boat," any boat over twelve feet in length or a motorboat, used or capable of being used as a means of transportation on water, except canoes, inflatable boats, kayaks, sailboards and seaplanes; (6) "Motorboat," any boat propelled by machinery, whether or not such machinery is the principal source of propulsion, but does not include a boat which has a valid marine document issued by the commissioner of customs of the United States government or any federal agency successor thereto; (7) "Operate," to navigate or otherwise use a boat; (8) "Owner," a person, other than a lien holder, having the property in or title to a boat. The term includes a person entitled to the use or possession of a boat subject to an interest in another person reserved or created by agreement and securing payment or performance of an obligation, but the term excludes a lessee under a lease not intended as security; (9) "Personal watercraft," any motorboat that has an inboard or outboard motor powering a water jet pump or caged propeller as its primary source of motive power and is designed to be operated by a person standing on, kneeling on, sitting astride, or being towed behind the watercraft, and has the probability that the operator and passengers may in the normal course of use, fall overboard; (10) "Racing boat," any boat designed and manufactured exclusively for racing; (11) "Sailboard," any single-hulled boat equipped with an articulating mast and designed to be operated by a person standing on the board, maneuvering through the trim of the hand-held sail and distributing his body weight on the board; and (12) "Waters of this state," any public waters within the territorial limits of this state and all waters which form a common boundary between this state and Minnesota, North Dakota, Montana, Wyoming, Iowa, or Nebraska.