Offer on my boat, is it real or some kind of scam?

Hey guys, I could use a little help here. I just put my 2005 Sunscape 23 LSV up for sale last week. The ads are on Wakeworld, craigslist Norcal, and OnlyInboards.com . I've gotten an inquiry from someone in the United Arab Emirates. We've exchanged a few e mails, his English isn't great but perfectly understandable, and after answering all his questions about the boat today he offered to buy it. He is asking for the normal bank info. anyone would need to transfer money to me, and nothing that I can see which would allow me to get ripped off like some weird Nigerian deal with exchanging money or something.

So here are my questions. Is this for real? If so, how to I arrange payment so that I've got the money in my bank account and everything has cleared completely before I deliver the boat? Do I have to collect sales tax for the State of California and where does that go? Am I allowed to sell a wakeboard boat to a foreign country? I just have no experience with something like this. Thanks for any assistance.