The Motor Vehicle Sales Tax Rates by State (reciprocity list) is an annual Tax Information Publication (TIP) published by the Florida Department of Revenue (most recently issued January 18, 2023).
Even if you deliver a car to an out-of-state customer in Florida — it is more than likely to be eligible for a partial exemption on the 6% sales tax rate. Florida allows for a partial exemption on the rate depending on the customer’s home state. The state where the sale takes place has the right to the sales tax, so make sure any tax you collect is remitted to the Florida DOR. For more information, read FADA’s article on Sales and Use Tax for Out-of-State Residents .