Towing

Every vessel towing a person(s) on water skis, aquaplane or other device must have on board, in addition to the operator, an observer at least 12 years old and in a position to observe the person(s) being towed. Boats equipped with a wide-angle convex marine rear-view mirror in a position to observe the skiers being towed are exempt from this requirement; however PWCs may not substitute a mirror for an observer (that is, a PWC must use an observer at least 12 years old).
All persons being towed behind a motorboat or motorized device on water skis, aquaplane or other device must wear a USCG-approved personal flotation device.
It is illegal for vessels to tow a person(s) on water skis, an aquaplane or other device between the hours from one-half hour after sunset to one-half hour before sunrise. This restriction does not apply to night water-skiing or aquaplaning on controlled areas designated for those purposes where adequate lighting is provided.
It is illegal to operate or manipulate any towing vessel, tow rope or other device in such a way as to cause the towed device or towed person(s) to collide with or strike any object or person(s).
If towing a person on skis or other device with a PWC, the PWC must be rated to carry at least three people - the operator, the observer and the skier.

Boating