Be Part of the Ultimate Safety & Compliance Community
Trending news, knowledge-building content, and more – all personalized to you!
A state sales tax is levied on the retail sale, rental, use, etc. 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 where the same is payable. In addition, counties are authorized to levy an additional sales surtax.
When a motor vehicle is purchased in another state but brought into Florida within six months of purchase and title application is made, Florida will charge a use tax on the difference between the sales tax paid in the other state and the Florida tax.
In the same manner, a vehicle purchased in Florida by a resident of another state is subject to sales tax in the amount levied by the state of residence of buyer, provided it does not 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.
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 20th day of that month.