Motor carrier taxes - Florida

Sales & use taxes

A state sales tax is imposed on the retail sale, rental, and use of vehicles, trucks, tractors, trailers, or semitrailers in the State of Florida. No certificate of title will be issued without proof of payment of the sales or use tax. In addition, counties are authorized to impose an additional sales surtax.

When a motor vehicle is purchased in another state but brought into Florida within six months of the vehicle purchase and title application, Florida will charge a use tax on the difference between the sales tax paid to another state and the Florida tax. If a resident of another state purchases a vehicle within Florida, the purchaser is subject to the sales tax in the amount imposed by the state of residence of the purchaser, provided it doesn't exceed the Florida tax liability.

Transportation of property for hire is considered a professional service in the State of Florida and is therefore not subject to sales tax in the state.

Other

Gross receipts from leases or rentals

Gross receipts from lease or rental of vehicles in Florida are subject to sales or use tax if the lease or rental is part of a regularly established business.

If rental charges on a vehicle leased in another state and driven to Florida are paid in Florida, the entire amount is subject to tax. On the other hand, if a vehicle is leased in Florida and driven to another state where the rental charge is paid, that charge is exempt from Florida sales tax (it may, however, be subject to sales tax in that jurisdiction).

A monthly sales and use tax return must be filed with the Department of Revenue, whether any tax is due. Returns are due on the first day of the month following the date of sale, and will be considered delinquent on the 20 day of that month.