*UPDATED* Florida Sales Taxability of EV Tax Credit
FADA reached out to DOR regarding its position on the proper treatment of the EV credit. When the buyer transfers the credit to you, the dealer, you have two choices according to the federal government: You can treat the credit as a down payment or apply it to the deal as a reduction in the sales price. FADA received a Letter of Technical Advisement (LTA) from Florida’s DOR that states dealers are to treat the credit as a down payment and NOT as a reduction in sales price.
You can find additional guidelines in this IRS guide.