There are many ways to live on the water, including living in sailboats, yachts, cabin cruisers, houseboats and more conventional-looking homes built on floats.
The National Marine Manufacturers Association's Discover Boating website says that a vessel qualifies as a residence under tax rules if it has basic living accommodations that include a place to sleep, a toilet and a place to cook.
Here's a look at modern and traditional houseboats, as well as where they reside.