To be tax exempt, the burden of proof rests with the seller, who must retain the required documentation to support the exempt sale.

  • Sales at wholesale between dealers are exempt when the purchasing dealer extends a signed copy of their current Annual Resale Certificate to the selling dealer instead of paying tax on the transaction.
  • Sales at wholesale to rental or leasing companies should be supported by a signed copy of the current Annual Resale Certificate. When the vehicle is subsequently resold or leased, the purchasing dealer collects the sales tax from the ultimate consumer.
  • A non-registered out-of-state dealer may purchase a motor vehicle for resale without paying tax by providing the selling dealer with an affidavit. The affidavit must state that the nonresident dealer is registered to do business in his home state or country and that the vehicle will be transported outside Florida for resale and for no other purpose.
  • NOTE: If an out-of-state motor vehicle leasing company leases any vehicles to persons in Florida, they must register as a motor vehicle dealer and collect Florida sales and use tax and surtax due on the lease of the vehicle.

Florida Administrative Code, Department of Revenue, Sales & Use Tax, 12A

  • 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles
  • 12A-1.039 Sales for Resale

 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles

 (6) Sales of Aircraft, Boats, Mobile Homes, Motor Vehicles, or Other Vehicles to a Nonresident Dealer for Resale Outside Florida.

 (a) If delivery of any aircraft, boat, mobile home, motor vehicle, or other vehicle is made in Florida to a nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealer who does not hold a Florida certificate of registration as an aircraft, boat, mobile home, motor vehicle, or other vehicle dealer, it is taxable unless the nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealer furnishes the seller a notarized statement that the aircraft, boat, mobile home, motor vehicle, or other vehicle will be transported outside of Florida by the dealer for resale and no other purpose. The burden of obtaining this evidential matter rests with the seller, who must retain the documentation to support the exempt sale.

 (b) The following is a suggested statement to be used by nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealers when purchasing 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 which will be transported outside of Florida for resale and no other purpose.

 SUGGESTED AFFIDAVIT FORM: PURCHASE OF AIRCRAFT, BOAT, MOBILE HOME, MOTOR VEHICLE, OR OTHER VEHICLE BY NONRESIDENT DEALER FOR RESALE OUTSIDE FLORIDA

 DATE ______Florida Dealer: ____________

 Address: _______ (Street) _______ (City) _______ (State)

 Sales Tax No. _____

 Nonresident Dealer-buyer: _____

 Address: _____ (Street) _____ (City) _____ (State)

 Sales Tax No. _____

 License No. _____

 Passport or Visa Number: _____

 Description of each aircraft, boat, mobile home, motor vehicle, or other vehicle sold, including make, model, identification number, and selling price: ___________

 STATE OF FLORIDA

 County of __________

 Before me, the undersigned, personally appeared the individual whose name and address is shown below, who certified that he is authorized to execute this document for the nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealer named above; that the aircraft, boat, mobile home, motor vehicle, or other vehicle listed herein will be transported outside Florida for resale and for no other purpose; and that the purchaser is licensed and registered as an aircraft, boat, mobile home, motor vehicle, or other vehicle dealer in the state or country and at the address shown above.

 Sworn and subscribed to before me this ______ day of ______, 20___.

 _______________________

 Signature of Nonresident Dealer

_______________________

 Address of Nonresident Dealer

____________________________________

NOTARY PUBLIC, STATE OF FLORIDA NOTARY SEAL

 My commission expires: _______

Personally known [ ]

Produced Identification [ ] Type: _______

 12A-1.039 Sales for Resale

 1)(b) A sale for resale is exempt from the tax imposed by Chapter 212, F.S., only when the sale for resale is in strict compliance with the provisions of this rule. For purposes of this rule, a “sale for resale” includes the following sales, leases, or rentals when made to a person who is an active registered dealer. This is not intended to be an exhaustive list.

 2. The sale, lease, or rental of tangible personal property to a dealer when such property will be held exclusively for leasing or rental purposes, pursuant to paragraph 12A-1.071(2)(a), F.A.C.

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