Form Dr-35 - Motor Vehicle Warranty Fee Return
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1DR-35
Motor Vehicle Warranty Fee Return
R. 01/17
Rule 12A-13.002
Florida Administrative Code
Effective 01/17
Instructions
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 must
vehicles must collect this $2.00 fee, also called the “lemon
use the Tax Collector Revenue Remittance System
law” fee, from the purchaser or lessee as follows:
to remit and report these fees to the Department of
Revenue as prescribed in section 219.07, Florida
• At the time of sale or lease of a new motor vehicle
Statutes.
(including recreational vehicles and demonstrator
vehicles) for which a manufacturer’s warranty is issued.
• Private Tag Agencies – Each private tag agency must
• At the time of sale of a new motor vehicle for which, as
file this report (Form DR-35) and send the fees to the
a condition of the sale, the dealer is not authorized to
Department at the same time they file their monthly sales
issue a manufacturer’s warranty.
tax return (Form DR-15).
• At the time of lease of a new motor vehicle if the lessee
• Motor Vehicle Dealers – When applicable, each motor
is responsible for making repairs to the vehicle.
vehicle dealer or lessor must file this report (Form DR-35)
Vehicles that are not subject to the fee are: motorcycles;
and send in the fees at the same time they file their monthly
mopeds; off-road vehicles; trucks over 10,000 pounds
Sales and Use Tax Return (Form DR-15). This payment
gross vehicle weight; sales or leases to city, county, or state
method can only be used by motor vehicle dealers when
agencies; and used motor vehicles.
the sale or lease of a motor vehicle occurs in Florida and
the purchaser or lessee removes the motor vehicle from
Who must file this form: For vehicles sold or leased to
Florida to be titled and registered in another state.
be titled in Florida, the fee is submitted by the seller or
lessor to the county tax collector or private tag agency at
General Instructions: Enter your sales tax certificate number,
the time of application for certificate of title. The county
collection period, name, address, county, and the beginning
tax collector or private tag agency must send the total fees
and ending dates of the period covered by this report.
collected to the Department of Revenue.
Line 1: Enter the number of vehicles purchased or leased
For vehicles sold or leased and removed from Florida for
during this period for which a fee was received or
titling or registration in another state, the selling dealer or
due.
lessor must report and pay the fees collected for those
Line 2: Enter total amount due with this form ($2.00 times the
vehicles directly to the Department of Revenue using this
number on Line 1).
form.
Detach Here
DR-35
Motor Vehicle Warranty Fee Return
R. 01/17
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
Tallahassee FL 32399-0125
postmark or hand-delivery date
Name:
,
,
Address:
Number of vehicles purchased/
Line 1
leased during this period
Address:
Multiply the total from Line 1
2
0 0
City: State: ZIP:
by $2.00/vehicle
,
,
W arranty fee
Line 2
Warranty fees collected in
County
(Total amount due
with this form.)
Collected during
through
9200 0 99999999 0047047031 6 9999999999 9999 2
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