Section 12AER24-7 - Aircraft, Boats, Motor Vehicles, and Mobile Homes(1) SCOPE. This rule is intended to provide guidelines regarding the application of surtaxes imposed on the sale, purchase, or transfer of title of any aircraft, boat, mobile home, motor vehicle, or other vehicle subject to the discretionary sales surtax imposed under Sections 212.054 and 212.055, F.S.(2) TITLE CERTIFICATE, LICENSE, OR REGISTRATION.(a) No title certificate may be issued on any aircraft, boat, mobile home, motor vehicle, or other vehicle, or, if no title certificate is required by law, no license or registration may be issued for any aircraft, boat, mobile home, motor vehicle, or other vehicle by any state agency unless there is filed with the application for title certificate or license or registration a receipt evidencing the payment of the applicable surtax issued by:1. Any authorized aircraft, boat, mobile home, or motor vehicle dealer;2. Any County Tax Collector;3. Any licensed Private Tag Agency;4. The Department of Highway Safety and Motor Vehicles; or5. The Department of Revenue or its designated agents.(b) Sales, purchases, and transfers of title submitted by persons who are not required to be registered as a dealer to any County Tax Collector, licensed Private Tag Agency, or the Department of Highway Safety and Motor Vehicles are subject to the surtax on the first $5,000 on all transfers submitted on or after the effective date of a county imposed surtax.(3) DEFINITIONS. For purposes of this rule, the following definitions will be used: (a) "Aircraft or boat" means an aircraft or boat of a class or type that is required to be registered, licensed, titled, or documented in this state or by the United States government.(b) "Mobile home, motor vehicle, or other vehicle" means a mobile home, motor vehicle, or other vehicle of a class or type that is required to be registered in this state or in any other state.(c) "Surtax county" means a county whose governing body levies a discretionary sales surtax pursuant to Sections 212.054 and 212.055, F.S.(4) AIRCRAFT AND BOATS. (a)1. A registered aircraft or boat dealer who makes a sale of an aircraft or boat is required to collect surtax when the aircraft or boat is delivered to a location within a surtax county. The dealer is required to collect surtax at the rate imposed by the county where the delivery occurs. When the aircraft or boat is delivered within a county not imposing a surtax, the selling dealer is not required to collect surtax.2. The sale of a boat and the corresponding boat trailer identified as a motor vehicle, as defined in Section 320.01(1), F.S., to the same purchaser, at the same time, and included in the same invoice, is deemed to occur in the county where the purchaser resides, as identified on the registration or title documents for the boat and the boat trailer. The dealer is required to collect surtax at the rate imposed by the county where the residence address of the purchaser is located.(b)1. When the owner imports an aircraft or boat into a surtax county for use, consumption, distribution, or storage in that county, the aircraft or boat is subject to the surtax imposed by that county. The surtax shall be collected from the owner at the time of titling, registration, licensing, or documenting of the aircraft or boat, irrespective of whether such titling, registration, licensing, or documenting occurs in that surtax county.2.a. A credit against any Florida use tax and surtax due on the use of an aircraft or boat is allowed to any purchaser who provides documentary evidence that a like tax has been lawfully imposed on the sale or use of the aircraft or boat and has been paid to another state, territory of the United States, or the District of Columbia. The credit allowed shall be the amount of legally imposed like tax paid to the other state, territory of the United States, or the District of Columbia. When the applicable tax credit is equal to or greater than the amount of tax or surtax due on the use of the aircraft or boat in a surtax county, no additional surtax is due. When the tax is paid to another state, territory of the United States, or District of Columbia is greater than the Florida sales tax and surtax due, no refund is due from the State of Florida.b. No credit is allowed for any taxes paid to a foreign country.3.a. No additional surtax is due on any aircraft or boat, except as provided in subparagraph b., used outside a surtax county for 6 months or longer before being imported into that surtax county. It is presumed that the aircraft or boat was not purchased for use in that surtax county, when the aircraft or boat is used outside that county for 6 months or longer before being imported into that county.b. Any boat imported into Florida for which a saltwater fishing license fee is required to be paid pursuant to Section 372.57(7), F.S., for the boat or the captain, for the purpose of taking, attempting to take, or possessing any marine fish for noncommercial purposes, such as sport or pleasure fishing, is subject to use tax on an amount of the purchase price of the boat, based on a percentage provided in Section 212.06(8)(b), F.S. When the boat is licensed within a surtax county, the taxable amount of the purchase price is subject to surtax at the rate imposed by that surtax county.(c)1. Example: A dealer located in County A (a county imposing a 1% surtax) sells a boat to a purchaser who resides in County B (a county imposing a 1/2% surtax). The purchaser takes possession of the boat at the dealer's location in County A. The dealer is required to collect sales tax and surtax at the rate of 7% (6% state tax and 1% surtax). The purchaser immediately takes the boat to County B for storage and use in County B. No additional surtax is required to be paid when the boat is registered for use in County B, because a surtax greater than the rate imposed in County B has been paid.2. Example: A purchaser who resides in County A (a county not imposing the surtax) purchases a boat in County A from an individual who is not a registered boat dealer. The purchaser takes possession of the boat in County A. The purchaser immediately takes the boat to County B (a county imposing a 1/2% surtax) to be used in County B. A use transaction occurs in County B. The purchaser is required to pay sales tax and surtax at the rate of 6 1/2% (6% state tax and 1/2% surtax) to any County Tax Collector or Licensed Private Tag Agent.3. Example: A purchaser who resides in County A (a county imposing a 1/2% surtax) purchases a boat and uses the boat in County A. Nine months after the date of purchase, the purchaser moves the boat to County B (a county imposing a 1% surtax) for storage and to be used in County B. No additional surtax is due, because the boat was used in County A for 6 months or longer before being imported for use in County B.(5) MOBILE HOME, MOTOR VEHICLE, OR OTHER VEHICLE.(a) A registered mobile home, motor vehicle, or other vehicle dealer who makes sales of any mobile home or vehicle is required to collect surtax when the residence address of the purchaser identified on the registration or title document for the mobile home or vehicle is located within a surtax county. The dealer is required to collect surtax at the rate imposed by the county where the residence address of the purchaser is located. When the residence address of the purchaser is located within a county not imposing a surtax, the dealer is not required to collect a surtax.(b) When the purchaser of any mobile home, motor vehicle, or other vehicle is a resident of a surtax county, surtax is due on the purchase at the rate imposed by the county of residence. The address appearing on, or to be recorded on, the registration document will determine the residence address of the purchaser. The surtax is required to be collected from the purchaser incident to the titling, registration, or documenting of the mobile home or vehicle, irrespective of whether such titling, registration, or documenting occurs in the surtax county.(c)1. When mobile home, motor vehicle, or other vehicle that is required to be registered in this state is imported from another state into a surtax county for use, consumption, distribution, or storage within the surtax county, the mobile home or vehicle is subject to surtax when the user resides within the surtax county. The surtax is required to be collected from the user incident to the titling, registration, or documenting of the mobile home or vehicle, irrespective of whether such titling, registration, or documenting occurs in the surtax county.2.a. A credit against any Florida use tax and surtax due on the use of any mobile home, motor vehicle, or other vehicle is allowed to any purchaser who provides documentary evidence that a lawfully imposed tax on the sale or use of the mobile home or vehicle has been paid to another state, territory of the United States, or the District of Columbia. The credit allowed shall be the amount of legally imposed tax paid to the other state, territory of the United States, or the District of Columbia. When the applicable tax credit is equal to or greater than the amount of tax or surtax due on the use of the mobile home or vehicle in a surtax county, no additional surtax is due. When the tax paid to another state, territory of the United States, or District of Columbia is greater than the Florida sales tax and surtax due, no refund is due from the State of Florida.b. No credit is allowed for any taxes paid to a foreign country.3. No additional surtax is due on any mobile home, motor vehicle, or other vehicle used outside a surtax county for 6 months or longer before being imported into that county. It is presumed that the mobile home or vehicle was not purchased for use in that surtax county, when the mobile home or vehicle is used outside that county for 6 months or longer before being imported into that county.(d)1. Example: A mobile home dealer in County A (a county not imposing a surtax), sells a mobile home for $12,599. The residence address of the purchaser on the title document is in County B (a county imposing a 1/2% surtax). The transaction occurs in County B. The selling dealer is required to collect sales tax and surtax at the rate of 6 1/2% (6% state tax and 1/2% surtax) on the first $5,000 of the sales price and sales tax at the rate of 6% on the amount of the sales price in excess of $5000.2. Example: A person purchases a motor vehicle in Alabama for $7,500, and pays $150 state sales tax and $75 local sales tax for a total tax of $225 to the State of Alabama. Within 6 months from the date of purchase, the purchaser imports the vehicle into Florida for use in County A (a county imposing a 1/2% surtax). The purchaser's residential address on the registration document is located in County A. The use transaction occurs in County A. The amount of tax due prior to deducting the like tax paid in Alabama is $475 [($7,500 x .06) + ($5,000 x .005)]. Even though the local tax paid in Alabama exceeds the surtax due in County A, the total amount of like tax paid in Alabama will be allowed as a credit against the Florida use tax and surtax due in County A. A credit of $225 tax paid in Alabama will be allowed. The purchaser is required to pay $250 in tax and surtax due [$475 Florida tax and surtax due - $225] to any County Tax Collector or licensed Private Tag Agent when registering the vehicle in this state.3. Example: A person purchases, titles, and registers a motor vehicle in Great Britain and pays the appropriate taxes imposed in Great Britain. One year later, the purchaser imports the vehicle into Florida for use in County A (a county imposing a 1% surtax). The purchaser's address on the registration document is located within County A. The use transaction occurs in County A. The purchaser must pay Florida use tax and surtax due on the first $5,000 of the taxable amount and use tax at the rate of 6% on the taxable amount in excess of $5000.Fla. Admin. Code Ann. R. 12AER24-7
Rulemaking Authority 212.18(2), 213.06(1) FS., s. 61, Ch. 2024-158, LOF. Law Implemented 212.02(19), 212.05(1), 212.054, 212.055, 212.06(1), (4), (6), (7), (8), (10), 212.07(8), 212.18(3) FS., s. 29, Ch. 2024-158, LOF.
New 4-17-03, Adopted by Florida Register Volume 50, Number 129, July 2, 2024 effective 7/1/2024 (EMERGENCY).