Form Dr-35 - Motor Vehicle Warranty Fee Remittance Report
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1DR-35
Form DR-35 Instructions
R. 08/09
Rule 12A-13.002
Florida Administrative Code
Effective 01/10
Motor vehicle warranty fee: Motor vehicle dealers and
When is the fee due:
other persons in the business of selling or leasing motor
•
County Tax Collectors – Each county tax collector
vehicles must collect this $2.00 fee, also called the “lemon
must use the Tax Collector Revenue Remittance
law” fee, from the purchaser or lessee as follows:
System to remit and report these fees to the
•
At the time of sale or lease of a new motor vehicle
Department of Revenue as prescribed in section
(including recreational vehicles and demonstrator
219.07, Florida Statutes.
vehicles) for which a manufacturer’s warranty is issued.
•
Private Tag Agencies – Each private tag agency
•
At the time of sale of a new motor vehicle for which, as
must file this report (Form DR-35) and send the fees
a condition of the sale, the dealer is not authorized to
to the Department at the same time they file their
issue a manufacturer’s warranty.
monthly sales tax return (Form DR-15).
•
At the time of lease of a new motor vehicle if the lessee
•
Motor Vehicle Dealers – When applicable, each
is responsible for making repairs to the vehicle.
motor vehicle dealer or lessor must file this report
Vehicles that are not subject to the fee are: motorcycles;
(Form DR-35) and send in the fees at the same time
mopeds; off-road vehicles; trucks over 10,000 pounds
they file their monthly sales and use tax return (Form
gross vehicle weight; sales or leases to city, county, or state
DR-15). This payment method can only be used by
agencies; and used motor vehicles.
motor vehicle dealers when the sale or lease of a
Who must file this form: For vehicles sold or leased to
motor vehicle occurs in Florida and the purchaser or
be titled in Florida, the fee is submitted by the seller or
lessee removes the motor vehicle from Florida to be
lessor to the county tax collector or private tag agency at
titled and registered in another state.
the time of application for certificate of title. The county
General Instructions: Enter your sales tax certificate
tax collector or private tag agency must send the total fees
number, collection period, name, address, county, and the
collected to the Department of Revenue.
beginning and ending dates of the period covered by this
For vehicles sold or leased and removed from Florida for
report.
titling or registration in another state, the selling dealer or
Line 1: Enter the number of vehicles purchased or leased
lessor must send the “lemon law” fee collected directly to
during this period for which a fee was received or
the Department of Revenue using this form.
due.
Line 2: Enter total amount due with this form ($2.00 times the
number on Line 1).
Detach Here
DR-35
Motor Vehicle Warranty Fee Remittance Report
R. 08/09
Warranty fees collected and remitted from motor vehicle dealers on sales/leases of specified motor vehicles.
Mail to:
Certificate Number
Collection Period
DOR USE ONLY
DEPARTMENT OF REVENUE
5050 W TENNESSEE ST
postmark or hand-delivery date
TALLAHASSEE FL 32399-0125
Name:
,
,
Address:
Line 1
Number of vehicles purchased/
leased during this period
Address:
Multiply the total from Line 1
2
0 0
City:
State:
ZIP:
by $2.00/vehicle
,
,
Line 2
Warranty fee
Warranty fees collected in
County
(Total amount due
with this form.)
collected during
through
.
9100 0 99999999 0047047031 6 9999999999 9999 2
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