Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12AER24 - Emergency Rule for Year 2024 › Section 12AER24-5 - Aircraft, Boats, Mobile Homes, and Motor Vehicles

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				sale, including occasional or isolated sales, the use, consumption, or storage
				for use in this state of any aircraft, boat, mobile home, motor vehicle, or
				other vehicle of a class or type required to be registered, licensed, titled,
				or documented in this state or by the United States Government is taxable on
				the full sales price without any deduction for freight, handling, delivery,
				commission, repossessions, advertising, future free service, or any other
				expense or cost whatsoever. Separately stated fees or charges as a requisite to
				the titling, licensing, registration, transfer of ownership, or recording of
				lien, or operation of any automobile in this state, mandated by the state, its
				subdivisions, or any state or licensed tag agency or office, shall not be
				included in the sales price, and as a result are not subject to tax.
(b)
1. Any
				trade-in allowance for tangible personal property, if the sale and trade-in are
				one transaction, accepted by any person registered with the Department of
				Revenue as a dealer to engage in the business of selling aircraft, boats,
				mobile homes, motor vehicles, or other vehicles of a class or type required to
				be registered, licensed, titled, or documented in this state or by the United
				States Government and intended for resale by such dealer shall be excluded
				(deducted) from the gross sales price, and only the net sales price shall be
				subject to tax.
2. A separate or
				independent sale of an aircraft, boat, mobile home, motor vehicle, or other
				vehicle of a class or type required to be registered, licensed, titled, or
				documented in this state or by the United States Government by either the buyer
				or seller of another aircraft, boat, mobile home, motor vehicle, or other
				vehicle is not a trade-in, even if the proceeds from the sale are immediately
				applied by the seller to a purchase of another aircraft, boat, mobile home,
				motor vehicle, or other vehicle.
3.
a. When any person who is not registered with
				the Department of Revenue as a dealer to engage in the business of selling
				aircraft, boats, mobile homes, motor vehicles, or other vehicles sells an
				aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type
				required to be registered, licensed, titled, or documented in this state or by
				the United States Government and accepts in part payment or full payment as
				trade-in or exchange an aircraft, boat, mobile home, motor vehicle, or other
				vehicle of a class or type required to be registered, licensed, titled, or
				documented in this state or by the United States Government, the trade-in or
				exchange may be deducted from the sales price.
b. When any person who is not registered with
				the Department of Revenue as a dealer to engage in the business of selling
				aircraft, boats, mobile homes, motor vehicles, or other vehicles of a class or
				type required to be registered, licensed, titled, or documented in this state
				or by the United States Government, sells an aircraft, boat, mobile home, motor
				vehicle, or other vehicle and accepts in part payment or full payment as
				trade-in or exchange tangible personal property other than an aircraft, boat,
				mobile home, motor vehicle, or other vehicle of a class or type required to be
				registered, licensed, titled, or documented in this state or by the United
				States Government, the trade-in or exchange may not be deducted from the sales
				price. The tax shall be computed on the total selling price of each aircraft,
				boat, mobile home, or motor vehicle.
(c) No title certificate may be issued on any
				aircraft, boat, mobile home, motor vehicle, or any other vehicle, or if no
				title certificate is required by law, no license or registration shall be
				issued by any state agency for any aircraft, boat, mobile home, motor vehicle,
				or other vehicle unless there is filed with the application for title
				certificate, license, or registration a receipt issued by an authorized
				aircraft, boat, mobile home, or motor vehicle dealer, or by the Department of
				Revenue or its designated agent, evidencing the payment of such tax where the
				same is payable.