NEWLY ELECTED OFFICIAL ORIENTATION Florida Property Appraisers Florida Tax Collectors February 7-10, 2017

Tax Collector’s Role Tax Collectors: Collect sales and use tax and discretionary sales surtax on motor vehicle, mobile home, and vessel transactions; Collect the motor vehicle warranty (Lemon Law) fee on sales of new motor vehicles for which a manufacturer’s warranty is issued; May collect tourist development tax; and May participate in RISE Program.

Tourist Development Tax (TDT) Counties may impose local option transient rental taxes (i.e., bed tax) on rentals or leases of living accommodations for periods of six (6) months or less. Living accommodations include hotels, motels, vacation houses, condos, mobile homes and RV parks, and related rental facilities. (s. 125.0104, F.S.) TDT may be administered locally by the county. TDT may be administered by the Department of Revenue (DOR).

Administration of Tourist Development Tax Currently: 40 counties are administered locally by the county. 23 counties are administered by DOR. 4 counties do not levy a local option transient rental tax. If tax administered by DOR, businesses remit tax directly to the Department. DOR distributes the tax proceeds to the county on a monthly basis.

Locally Administered Tourist Development Tax County must adopt an ordinance providing for the local collection and administration of the tax. County may use DOR’s statutory authority to determine the amount of tax, penalties, and interest. County is bound by DOR rules pertaining to the sales and use tax on transient rentals. (s. 212.03, F.S.) Businesses remit the tax directly to the county.

For More Information Visit our website at: www.floridarevenue.com Tax Information and Assistance 800-352-3671

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Sales and Use Tax on Motor Vehicles A title certificate, license or registration may not be issued without evidence of tax paid. (s. 212.06(10), F.S.) Tax is due on each transaction, unless specifically exempt. Tax due = sales price x tax rate (rate = 6% + local discretionary sales surtax). Local discretionary sales surtax rate is based on county of residence, regardless of purchase location, and only applies to the first $5,000 of sales price.

Sales to Non-Residents A partial exemption is allowed for motor vehicles purchased by a resident of another state. (s. 212.08(10), F.S.) With signed affidavit, Florida tax is based on tax rate of state where the vehicle will be registered, not to exceed 6%. Tax collected is Florida tax and must be paid to DOR. Full amount of Florida sales tax is due on motor vehicles being exported to foreign countries when the buyer or representative takes possession of the vehicle in Florida.

Partial Exemption for Non-Resident Purchasers If the buyer agrees to register the vehicle in his or her home state within 45 days: Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold for Licensing in Another State, is required from the non-resident buyer. Non-resident buyer must pay the sales tax rate of the buyer’s state of residence, not to exceed 6%. The buyer is not required to remove the motor vehicle from this state, if licensed in the buyer’s home state within 45 days. Refer to annual TIP, Motor Vehicle Sales Tax Rates by State, posted to the Revenue Law Library or TIPs webpage.

Partial Exemption for Non-Resident Purchasers If non-resident purchaser is a corporation or partnership, exemption does not apply when: an officer of the corporation is a Florida resident; or, a stockholder who owns at least 10% of the corporation is a Florida resident; or, a partner who has at least a 10% ownership in the partnership is a Florida resident. Partial exemption may be allowed if vehicle is removed from Florida within 45 days after purchase and remains outside the state for a minimum of six (6) months, regardless of residency of owners or stockholders.

Motor Vehicles Purchased in Another State and Brought into Florida Florida’s 6% use tax is due on motor vehicles purchased in another state and subsequently titled, registered, or licensed in Florida. A non-refundable credit is allowed for like tax paid in another state. (s. 212.06(7), F.S.)

Motor Vehicles Purchased in Another State and Brought into Florida Tax is not due on motor vehicles used in another state for six (6) months or longer before being brought into Florida. Credit is not given on vehicles purchased in foreign countries, regardless of whether six months have elapsed, with the exception of active members of the military and his or her spouse.

Exemption for Active Military Members Motor vehicles imported from a foreign country by an active member of the United States Armed Forces, or his or her spouse, are exempt from use tax when each of the following conditions are met: Vehicle purchased and used in foreign country for six months or longer before imported into Florida; Vehicle registered or titled in Florida for personal use by active member or his or her spouse; and Proof provided of the member's active status in the armed forces, and if vehicle registered by or to include the name of a spouse, verification of the spouse's relationship to the active member. Exemption does not apply to state or locally mandated fees or charges required for the registration or titling of the vehicle.

Motor Vehicle Warranty Fee Also known as the “Lemon Law” fee. $2 fee on sales of new motor vehicles for which a manufacturer’s warranty is issued. The fee does not apply to: Motorcycles, mopeds, off-road vehicles, trucks over 10,000 pounds. Used motor vehicles. Cities, counties, or state agencies.

Paying Taxes and Fees Tax collectors are required to distribute state funds not later than seven (7) working days from the close of the week in which they were collected. Tax collectors remit sales and use tax, discretionary sales surtax, and motor vehicle warranty fees electronically to the Department.

Paying Taxes and Fees Web Address: https://taxapps.floridarevenue.com/TaxCollector/

For Department of Revenue Information Visit our website at: www.floridarevenue.com Forms: Go to Forms and Publications page (Quick Links) For form DR-123, select Sales and Use Tax TIPs: Go to Taxes page (tab), select Tax Information Publications (TIPs) under Taxes Quick Links Tax Information and Assistance 800-352-3671

For Highway Safety and Motor Vehicle Information Florida Department of Highway Safety and Motor Vehicles Motor Vehicle Procedures Manual – Section 1 – Title and Lien – Procedure TL-08, Sales and Use Tax – Transfer of Motor Vehicles Go to Highway Safety and Motor Vehicles website at: www.flhsmv.gov Use search box and enter Motor Vehicle Procedures Manual or this link: http://www3.flhsmv.gov/dmv/Proc/

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