State Sen. Kent Rogert never paid sales tax on the 1996 speed boat he bought six years ago but instead registered the boat as a boat dealer, according to the Internet site Nebraska Watchdog.

Rogert of Tekamah acknowledges he did register the boat as a dealer and says the 28-foot, 310-horsepower speedboat is for sale.

In a phone interview Monday, Rogert said it may look like he was just trying to avoid paying sales tax, but he does dabble in used boats.

Rogert, whose primary business is selling real estate, said he has not sold that particular boat, but he did buy and sell another boat this summer.

Boat dealers do not have to pay sales tax on boats they buy, but people who buy boats for their own use do.

Boat dealers are not licensed or regulated in Nebraska. People simply declare themselves dealers when they register, said Beverly Neth, director of the Nebraska Department of Motor Vehicles.

Said Brett Manire, manager of Premier Boating Center in Lincoln: "There are really not a lot of rules (governing boat dealers). I'm really surprised a lot more people don't do it (to avoid paying sales tax). It's kind of an honor system."

Still, most people who buy boats are "playing with discretionary income and prefer to be legal," Manire said.

"We are one of the most lenient states around, for the simple fact that we don't have a dealer's license," he said.

Rogert said the Nebraska Watchdog report contains errors, including when he bought the boat and its estimated potential price.

Rogert said he got his dealer registration in 2002, anticipating he would become a used boat dealer. He bought the boat in 2003, he said, but did not pay the $40,000 estimate of its value provided in the online story.

Rogert would not provide the purchase price.

"I found it online, bought it out of state and I found a good deal on it.

"That's what you are supposed to do -- find good deals and make a good profit," Rogert said.

He said he did not include being a boat dealer in his statement of financial interest (the report on senators' annual income sources) because he did not make enough money from boat sales.

Senators must report sources of more than $1,000 in income each year.

Rogert was elected to the Legislature in 2006 and has said he will run for a second term next year.

Reach Nancy Hicks at 473-7250 or nhicks@journalstar.com.