Solid Waste Fees, Motor Vehicle
GT-800037
R. 12/17
Fees, and Gross Receipts Tax
on Dry Cleaning
Solid Waste
Lead-acid Battery Fee
The Lead-acid Battery Fee is $1.50 per battery sold for use in motor vehicles, vessels, or aircraft.
This fee is imposed on retail dealers that sell new or remanufactured batteries designed for use in motor
vehicles (on-road or off-road), vessels (boats and yachts), or aircraft. The fee is due whether the battery
is sold separately or as part of the vehicle, vessel, or aircraft. The fee is due on sales of new or
remanufactured batteries sold to governmental entities or nonprofit organizations.
Retail dealers are not required to separately state the fee on the sales invoice; however, if the fee is
separately stated, the fee must be included in the amount subject to sales tax.
The fee is not imposed on the sale of a battery for resale.
New Tire Fee
The New Tire Fee is $1 per new tire sold for use on a motor vehicle.
This fee is imposed on retail dealers that sell new motor vehicle tires. The fee is due whether the new
motor vehicle tire is sold separately or as a component part of a vehicle. The fee is due on sales of new
motor vehicle tires sold to governmental entities or nonprofit organizations.
Retail dealers are required to separately state the fee on the sales invoice and include the fee in the
amount subject to sales tax.
A “new tire” is one that has never been used on or off the roads of Florida. This does not include
recaps. A “motor vehicle” is one that transports people or cargo such as:
•
automobiles
•
motorcycles
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trucks
•
trailers
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semi-trailers
•
truck tractors
It also includes vehicles that operate on and off the roads of Florida, such as:
•
golf carts
•
all-terrain vehicles
•
travel trailers
The fee is not imposed on:
•
New tires sold for resale. The selling dealer must obtain a copy of the purchaser’s Florida Annual
Resale Certificate or a resale authorization number issued by the Department.
•
New tires for use on vehicles that are muscle driven, track driven, or used on a farm,
including bicycles, mopeds, and farm trailers. When new tires are sold to a farmer, the
selling dealer must obtain an exemption certificate from the farmer. Refer to the following
suggested Exemption Certificate - Tire Fee.
When a tire is returned for a “full credit,” the dealer may take a credit for the fee paid. If a new tire is
“swapped” at no charge, no fee is due on the new tire. If a partial refund is given on the purchase of a
new tire, the entire fee is due on the new tire sold.
Florida Department of Revenue, Solid Waste Fees, Motor Vehicle Fees,
and Gross Receipts Tax on Dry Cleaning, Page 1
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