Sales and Use Tax
on Motor Vehicles
Motor vehicle – An automobile, motorcycle, truck, trailer, semi-trailer, truck tractor and semi-trailer
combination, or any other vehicle operated on the roads of Florida used to transport persons or
property, and propelled by power other than muscle power. This includes:
Recreational vehicles, such as a travel trailer, camping trailer, truck camper, motor home,
private motor coach, van conversion, park trailer, and fifth-wheel trailer; and
Any other vehicle that is of a class or type that is required to be titled, licensed, or registered in
Motor vehicle dealer – Any dealer registered with the Department of Revenue (Department) to sell
What is Taxable?
Florida sales and use tax, plus any applicable discretionary sales surtax, is due on all new or used
motor vehicles sold, leased, delivered into, imported into, or used in Florida, unless a specific
Florida sales and use tax is due on the sales price of the motor vehicle, including any separately
itemized charge or fee for items, such as:
any accessory sold with the vehicle;
preparation, settlement, or closing fees;
freight, handling, or delivery of the motor vehicle to the dealer;
any other expense or cost of the dealer that the dealer requires the purchaser to pay.
Any separately itemized fee or charge mandated by a state law for titling, licensing, or registering the
motor vehicle, or for recording a lien on the motor vehicle, is not subject to tax.
A registered motor vehicle dealer may deduct a trade-in allowance from the taxable sales price of a
motor vehicle when, in a single transaction, tangible personal property (not real property) is traded as
part of the motor vehicle sale. If the sale is between individuals (not registered with the Department),
the purchaser must, in a single transaction, trade an aircraft, boat, motor vehicle, or mobile home for
the motor vehicle being purchased.
Discretionary Sales Surtax
Most counties impose a local option discretionary sales surtax. Surtax is due when the purchaser’s
residing address on the registration or title to the motor vehicle is a location within a county imposing
a surtax. Discretionary sales surtax applies to the first $5,000 of the purchase price. Form
DR-15DSS, Discretionary Sales Surtax Information, provides a list of Florida counties and their surtax
rates. This form is available in the “Forms and Publications” section of the Department’s website at
Florida Department of Revenue, Sales and Use Tax on Motor Vehicles, Page 1