Form Gt-800030 - Sales And Use Tax On Motor Vehicles (Page 3 of 4) in pdf

However, the partial exemption is allowed for corporations or partnerships when the motor vehicle is

removed from Florida within 45 days after purchase and remains outside Florida for a minimum of

180 days, regardless of the residency of the owners or stockholders of the corporation or partnership.

Loaned Vehicles

Tax and surtax on a vehicle loaned at no charge by a motor vehicle dealer are not due when:

•

The vehicle is loaned to a person whose vehicle is being repaired, adjusted, or serviced by the

dealer providing the replacement vehicle.

•

The vehicle is loaned to a high school for use in its driver education and safety program.

•

The vehicle has a dealer’s license plate and is loaned for demonstration purposes.

Other loans of a motor vehicle at no charge by a motor vehicle dealer are subject to use tax and

surtax based on the annual lease value as determined by the Internal Revenue Service’s Automobile

Annual Lease Value Table.

Who Must Register to Collect Tax?

If you regularly sell or lease motor vehicles to someone else, you must register as a motor vehicle

dealer to collect and report Florida sales and use tax. If you sell more than two motor vehicles in any

12-month period, you are required to register with the Florida Department of Revenue and to be

licensed by the Florida Department of Highway Safety and Motor Vehicles.

If you lease motor vehicles from someone else for the purpose of leasing to a third party, you must

If you own an out-of-state motor vehicle leasing company and lease any vehicles to persons in

Florida, you must register as a motor vehicle dealer and collect Florida sales and use tax and surtax

due on the lease of the vehicle.

You can register to collect and report tax through our website at . The site will

guide you through an application interview that will help you determine your tax obligations. If you do

not have Internet access, you can complete a paper Florida Business Tax Application (Form DR-1).

After your registration is approved, you will receive a Certificate of Registration (Form DR-11) and a

Florida Annual Resale Certificate for Sales Tax (Form DR-13). If you are not filing electronically, we

will mail paper tax returns to you. The Florida Annual Resale Certificate for Sales Tax is used for tax-

exempt purchases or rentals of property or services you intend to resell or re-rent as part of your

business. If the goods bought for resale are later used (not resold), you must report and pay use tax

and surtax on those items. Florida law provides for criminal and civil penalties for fraudulent use of a

Florida Annual Resale Certificate for Sales Tax.

When is Tax Due?

Returns and payments are due on the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If

the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely if

they are postmarked on the first business day after the 20th. Florida law requires you to file a tax

return even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the option of

buying software from a software vendor. For more information on electronic filing and payment

options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales

and use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds transfer

(EFT) for the next calendar year to pay your taxes.

Florida Department of Revenue, Sales and Use Tax on Motor Vehicles, Page 3

Form Gt-800030 - Sales And Use Tax On Motor Vehicles Page 3

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