Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-13 - FEE ON THE SALE OR LEASE OF MOTOR VEHICLES
Section 12A-13.002 - Collection and Remittance of Fee

Universal Citation: FL Admin Code R 12A-13.002

Current through Reg. 50, No. 187; September 24, 2024

(1) Each motor vehicle dealer licensed under Section 320.27, F.S., and each person engaged in the business of leasing motor vehicles, is required to collect a $2 fee from the consumer at the consummation of the sale of a motor vehicle or at the time of entry into a lease agreement for a motor vehicle. The term "motor vehicle" means those motor vehicles as defined in Section 681.102(14), F.S.

(2) All fees collected for motor vehicles that are titled and registered in this state must be remitted to the county tax collector or private tag agency.

(a) Each county tax collector is required to file a Motor Vehicle Warranty Remittance Fee Report (Form DR-35) and remit such fees to the Department at or within the time or times prescribed in Section 219.07, F.S.

(b) Each private tag agent is required to file a Motor Vehicle Warranty Remittance Fee Report (Form DR-35) and remit such fees to the Department at or within the times the private tag agent's sales and use tax and return is due. See Rule 12A-1.056, F.A.C.

(3) All fees collected for motor vehicles sold or leased by motor vehicle dealers in this state for titling and registering outside this state must be remitted directly to the Department. Dealers are required to file a Motor Vehicle Warranty Remittance Fee Report with the Department and remit the collected fees monthly. Dealers who have not sold or leased a motor vehicle for titling and registering outside this state during the monthly reporting period are not required to file a report for that reporting period.

(4) Form DR-35, Motor Vehicle Warranty Fee Return (R. 01/17 Effective 01/17) (http://www.flrules.org/Gateway/reference.asp?No=Ref-07751) is hereby incorporated by reference in this rule. Form DR-35 is available, without cost, by one or more of the following methods:

1) downloading the form from the Department's website at www.floridarevenue.com/forms; or,

2) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or,

3) visiting any local Department of Revenue Service Center; or,

4) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

Rulemaking Authority 213.06(1) FS. Law Implemented 219.07, 320.27(1)(c), 681.102(14), 681.117 FS.

New 4-5-89, Amended 5-4-03, 9-28-04, 1-11-10, 5-9-13, 1-10-17.

Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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