Is using a boat ramp in Florida taxable with sales tax?

In Florida, the use of a boat ramp is generally not subject to sales tax if it is provided by a public entity or is part of a public recreational facility. However, if the ramp is part of a privately owned facility that charges a fee for access, that fee may be subject to sales tax. It's always best to consult with a tax professional or the Florida Department of Revenue for specific situations.