Boat Tax Deduction

i want to start a boat repainting and rebuilding business. what do i need to start a business like that? do i need a special license and what kind of equipment do i need?

I want to provide a service to consumers who can not move their boat with their own vehicle. Nationwide travel OK. Must be on their own trailer. Truck and driver provided. What do I need to start this business?

Everything is brand new. Boats been repainted inside and out and all holes have been patched. Trailer: All new wiring done and its been tested and works, also has been repainted. Is there a business around that buys boats or is anyone interested?