What tackle to use
Depends on the size of fish being targeted - they grow extremely large so 9 - 14wt outfits will cover all situations and make sure you have a reel with a strong drag with plenty of backing.
What flies to use
Deceivers; Clousers; Whistlers; Pink Things; Profile flies
Anything really, Large is good!!! They like to hang around Manata Rays, but otherwise deep on structures such as channel markers.
Sinking lines will get flies down to the required depths for fish that hang under mantas and down around markers or structure. Occasionally they are found on the surface but a sinking line should be first choice.