Sport Fish Restoration and Boating Enhancement Act of 1983

Sport Fish Restoration and Boating Enhancement Act of 1983 - Title I: Fish Restoration Program - Amends the Federal Aid in Fish Restoration Act to direct coastal States to equitably allocate apportioned revenues under the Fish Restoration Act of 1983 between marine and freshwater fish projects. Defines "coastal State" for purposes of this Act.

Authorizes appropriations equal to revenues accruing under: (1) the Internal Revenue Code of 1954 with respect to taxes on special motor fuels and gasoline used as fuel in motor boats and the tax imposed on sport fishing equipment; and (2) the Tariff Schedules of the United States for import duties on fishing tackle, yachts, and pleasure craft. Makes certain amounts of such revenues available to: (1) the Secretary of Transportation for boating safety programs and boating facilities improvement programs under the Federal Boat Safety Act of 1971; and (2) the Secretary of the Interior for sport fish restoration under this Act. Reduces the percentage of annual appropriations available to the Secretary of the Interior for the expenses of investigations and administration. Eliminates notification requirements of States of intent to accept apportioned funds.

Authorizes the Secretary to enter into agreements to finance up to 75 percent of the costs of land acquisition and construction of facilities.

Permits each State to use up to ten percent of apportioned funds for an aquatic resource education program and an angler and aquatic safety education program.

Amends the Federal Boat Safety Act of 1971, the Recreational Boating Safety and Facilities Improvement Act of 1980, and the Highway Revenue Act of 1956 to conform to provisions of this Act.

Title II: Tax on Sale of Sport Fishing Equipment - Amends the Internal Revenue Code to impose a tax on the sale by the manufacturer, producer, or importer of any article of sport fishing equipment, electric trolling motors, and fish finders.