FL – Motor vehicle sales tax rates announced

Florida has announced the motor vehicle sales tax rates by state as of January 18, 2023. Florida law allows a partial sales and use tax exemption on a motor vehicle purchased by a resident of another state. The amount of Florida sales tax to be collected is the amount of sales tax that would be imposed by the purchaser’s home state if the vehicle were purchased in that state. If the rate imposed in the purchaser’s home state is greater than 6%, the rate of Florida tax to be collected is 6%. The tax collected is Florida tax and must be paid to the Florida Department of Revenue. Tax Information Publication, No. 23A01-01, Florida Department of Revenue, January 18, 2023