Form Gt-800030 - Sales And Use Tax On Motor Vehicles (Page 2 of 4) in pdf

Credit for Tax Paid Outside Florida

A credit against any Florida sales and use tax or surtax due on a motor vehicle is allowed to any

purchaser who provides documentation that a like tax has been lawfully imposed and paid to another

state, territory of the United States, or District of Columbia.

Example: If you purchase a motor vehicle in a state that has a sales tax rate of four percent, you

must pay an additional two percent, plus any applicable discretionary sales surtax, when the

motor vehicle is brought into Florida and registered, licensed, or titled in Florida.

What is Exempt?

Here are examples of motor vehicle sales that are exempt from sales and use tax (exemption

documentation required to be maintained by the dealer):

•

A Florida registered motor vehicle dealer buys a motor vehicle for resale or lease.

•

The motor vehicle dealer delivers the vehicle to the purchaser outside of Florida.

•

The motor vehicle dealer delivers the vehicle to a common carrier, licensed exporter, or freight

forwarder for shipment outside of Florida.

•

An out-of-state dealer who does not have a Florida sales tax number buys a motor vehicle for

resale or lease.

•

An entity holding a current Florida Consumer’s Certificate of Exemption (Form

DR-14) buys a motor vehicle with the entity’s funds and the motor vehicle is titled in the

entity’s name.

Here are examples of motor vehicle sales that are partially exempt from sales and use tax:

•

Any portion of the sales price of a motor vehicle paid directly by the Veterans Administration to

the selling dealers. Any portion of the sales price paid by the purchaser is subject to tax.

•

When the sale of a motor vehicle to a resident of another state that imposes a sales tax of

less than six percent and the purchaser takes possession of the vehicle in Florida, the

purchaser’s home state tax rate is applied when:

 The purchaser provides the selling dealer a completed, notarized Affidavit for Partial

Exemption of Motor Vehicle Sold to a Resident of Another State (Form DR-123).

 The purchaser pays the appropriate amount of Florida sales and use tax. For more

information on tax rates on motor vehicles in other states, the Department provides an

annual Tax Information Publication (TIP) titled Motor Vehicle Sales Tax Rates by State

that is available on the Department’s website.

Example: Sale of $20,000 motor vehicle to a resident of another state where the sales tax

rate on motor vehicles is seven percent. Florida sales tax is due at the rate of six percent

on the $20,000 sales price of the vehicle. No discretionary sales surtax is due.

Example: Sale of $20,000 motor vehicle to a resident of another state where the sales tax

rate on motor vehicles is two percent. Florida sales tax is due at the rate of two percent on

the $20,000 sales price of the vehicle. No discretionary sales surtax is due.

 The vehicle is licensed in the purchaser’s home state within 45 days.

 This partial exemption does not apply to the purchase of a motor vehicle by a

nonresident corporation or partnership when:

An officer of the corporation is a Florida resident;

•

A stockholder who owns at least ten percent of the corporation is a Florida

•

resident; or

A partner who has at least a ten percent ownership in the partnership is a Florida

•

resident.

Florida Department of Revenue, Sales and Use Tax on Motor Vehicles, Page 2

Form Gt-800030 - Sales And Use Tax On Motor Vehicles Page 2

Related Articles

Related forms

Related Categories