Florida Department of Revenue

Tax Information Publication
TIP 03A01-11
Date Issued: Oct 06, 2003


Motor Vehicle Sales Tax Rates by State
As Of October 1, 2003, and Tax Credit Application


Section 212.08(10), F.S., allows a partial exemption for a motor
vehicle purchased by a resident of another state. The tax
imposed is the amount of sales tax that would be imposed by the
purchasers home state if the vehicle were purchased in that
state. The tax collected is Florida tax and is to be remitted
to the Florida Department of Revenue. The nonresident purchaser
is required to complete Form DR-123, Affidavit for Partial
Exemption of Motor Vehicle Sold for Licensing in Another State,
declaring his/her intent to license the vehicle in his/her home
state within 45 days of the date of sale.

Currently, the states of Arkansas and Mississippi impose a sales
tax on motor vehicles, but they DO NOT allow a credit for taxes
paid to Florida. Residents of these states should be made aware
that they are required to pay sales tax at the rate imposed by
their home state to Florida when they purchase a vehicle in
Florida and will also be required to pay tax to their home state
when the vehicle is licensed in their home state.

ALABAMA

2% sales tax rate.
Credit is allowed by Florida for tax paid in Alabama.
Credit is allowed by Alabama for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Boats without motors are taxed at 4%.
Occasional or isolated sales are NOT exempt. Local taxes
authorized.

ALASKA

No sales tax.
No credit is allowed by Florida for tax paid in Alaska.
No credit is allowed by Alaska for tax paid in Florida.

Local taxes authorized.

ARIZONA

5.6% sales tax rate. (Effective June 1, 2001.)
Credit is allowed by Florida for tax paid in Arizona.
Credit is allowed by Arizona for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales ARE exempt.
Local taxes authorized.

ARKANSAS

5.125% sales tax rate.
Credit is allowed by Florida for tax paid in Arkansas.
No credit is allowed by Arkansas for tax paid in Florida.

Sales tax imposed on new motor vehicles. Credit for trade-in
allowed. Occasional or isolated sales are NOT exempt. Local
taxes authorized.

CALIFORNIA

7.25% sales tax rate. (Effective January 1, 2002.)
Credit is allowed by Florida for tax paid in California.
Credit is allowed by California for tax paid in Florida.

Tax calculated on sales price of new and used vehicles. No
credit for trade-in. Occasional or isolated sales are NOT
exempt. Local taxes authorized.

COLORADO

2.9% sales tax rate.
Credit is allowed by Florida for tax paid in Colorado.
Credit is allowed by Colorado for tax paid in Florida.


Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt.

CONNECTICUT

6% sales tax rate.
Credit is allowed by Florida for tax paid in Connecticut.
Credit is allowed by Connecticut for tax paid in Florida.

Tax calculated on sales price of motor vehicle, less credit for
trade-in when purchased from a licensed motor vehicle dealer.
Occasional or isolated sales are NOT exempt. Commercial trucks,
truck tractors, tractors, semi-trailers and vehicles used in
combination therewith are exempt if the gross vehicle weight
rating is in excess of 26,000 lbs. and the vehicle is used
exclusively in interstate commerce.

DELAWARE

No sales tax.
Credit is allowed by Florida for tax paid in Delaware.
Credit is allowed by Delaware for tax paid in Florida if vehicle
was titled in Florida and retitled in Delaware within 90 days
from date of the Florida title.

A motor vehicle document fee of 2.75% is imposed. Fee
calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt.

DISTRICT OF COLUMBIA

No sales tax (on motor vehicles).
No credit is allowed by Florida for tax paid in the District of
Columbia.
No credit is allowed by the District of Columbia for tax paid in
Florida.

A motor vehicle excise tax is imposed. No credit for trade-in;
6% of fair market value of new & used 3,499 lb. or less; 7% on
fair market value of new & used 3,500 lb. or more.

FLORIDA

6% sales tax rate.
[REFER to this document (under other states) for tax credit
provisions.]

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt. Local taxes authorized.

GEORGIA

4% sales tax rate.
Credit is allowed by Florida for tax paid in Georgia.
Credit is allowed by Georgia for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales ARE exempt.
Local taxes authorized. Please Note: Georgia does not allow

credit for taxes paid in excess of 4% to apply against Georgia

local taxes.

HAWAII

No sales tax
No credit is allowed by Florida for tax paid in Hawaii.
Credit is allowed by Hawaii for tax paid in Florida.

4% general excise tax calculated on sales price of new or used
motor vehicle, less credit for trade-in. Occasional or isolated
sales ARE exempt. Local taxes authorized.

IDAHO

6% sales tax rate. (Effective May 1, 2003)
Credit is allowed by Florida for tax paid in Idaho.
Credit is allowed by Idaho for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt, except for trailers.

ILLINOIS

6.25% sales tax rate.
Credit is allowed by Florida for tax paid in Illinois.
Credit is allowed by Illinois for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt; however, the tax is determined by the purchase price or
fair market value of the vehicle and the age of the vehicle (See
Table A and Table B listed below). Local taxes authorized.

Table A Table B
Vehicles purchased for Vehicles purchased for
less than $15,000: $15,000 or more:

Vehicle Age Tax Purchase Price Tax
1 or newer $390 $15,000-$19,999 $ 750
2 $290 $20,000-$24,999 $1,000
3 $215 $25,000-$29,999 $1,250
4 $165 $30,000 or more $1,500
5 $115
6 $ 90
7 $ 80
8 $ 65
9 $ 50
10 $ 40
11 or older $ 25


INDIANA

6% sales tax rate. (Effective December 1, 2002.)
Credit is allowed by Florida for tax paid in Indiana.
Credit is allowed by Indiana for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt.

IOWA

5% sales tax rate.
Credit is allowed by Florida for tax paid in Iowa.
Credit is allowed by Iowa for tax paid in Florida.
Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt. Trucks, trailers, and semi-trailers registered for a
gross weight of 13 tons or more and are used in interstate
commerce are exempt.

KANSAS

5.3% sales tax rate. (Effective July 1, 2002.)
Credit is allowed by Florida for tax paid in Kansas.
Credit is allowed by Kansas for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt. Local taxes authorized.

KENTUCKY

No sales tax (on motor vehicles).
Credit is allowed by Florida for tax paid in Kentucky.
Credit is allowed by Kentucky for tax paid in Florida.

There is a 6% motor vehicle usage tax on the total selling price
of new vehicles with no credit for trade-in and on used motor
vehicles with credit for trade-in, if the trade-in was
previously registered in Kentucky. The tax is based on the
total selling price, provided the buyer and seller complete a
notarized affidavit attesting to the total consideration. NOTE:
Mobile homes, trailers, and boats are subject to 6% sales tax.
Credit is allowed by Florida on mobile homes, trailers, and
boats.

LOUISIANA

4% sales tax rate.
Credit is allowed by Florida for tax paid in Louisiana.
Credit is allowed by Louisiana for tax paid in Florida.

Tax calculated on the sales price of new or used motor vehicles,
less credit for trade-in. Trucks and trailers over 26,000 lbs.
used 80% of the time in interstate commerce are exempt.
Occasional or isolated sales are NOT exempt. Local taxes
authorized. New mobile homes are taxed at 4% of 46% of the
purchase price. Used mobile homes are exempt whether sold by a
dealer or an individual.

MAINE

5% sales tax rate.
Credit is allowed by Florida for tax paid in Maine.
Credit is allowed by Maine for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt.

MARYLAND

No sales tax (on motor vehicles).
No credit is allowed by Florida for tax paid in Maryland.
No credit is allowed by Maryland for tax paid in Florida.

A motor vehicle excise tax of 5% on fair market value - no
credit for trade-in. Occasional or isolated sales are NOT
exempt.

MASSACHUSETTS

5% sales tax rate.
Credit is allowed by Florida for tax paid in Massachusetts.
Credit is allowed by Massachusetts for tax paid in Florida.


Tax calculated on sales price of new or used motor vehicles.
Credit for trade-in allowed when motor vehicle traded in to a
registered dealer. Occasional or isolated sales are NOT exempt.

MICHIGAN

6% sales tax rate.
Credit is allowed by Florida for tax paid in Michigan.
Credit is allowed by Michigan for tax paid in Florida.


Tax calculated on sales price of new or used motor vehicles. No
credit for trade-in. Occasional or isolated sales are NOT
exempt. Concrete mixing trucks used for industrial purposes are
exempt. Commercial trucks with 2 axles and GVW in excess of
10,000 lbs. or a power unit having 3 or more axles are exempt.

MINNESOTA

6.5% sales tax rate.
Credit is allowed by Florida for tax paid in Minnesota.
Credit is allowed by Minnesota for tax paid in Florida.

Tax is calculated on sales price of new and used motor vehicles,
less credit for trade-in. Used vehicles that are 10 years old
or older are taxed at a flat $10.00. Occasional or isolated
sales are NOT exempt. Local taxes authorized. Ambulances owned
and operated by local governments are exempt. Ready mix
concrete trucks are exempt.

MISSISSIPPI

5% sales tax rate on motor vehicles and light trucks; 3% on
heavy trucks; 3% on semi-trailers; 7% on all other trailers; 7%
on motorcycles.


Credit is allowed by Florida for tax paid in Mississippi on any
type of vehicle.
No credit is allowed by Mississippi for tax paid in Florida

(except for mobile homes).

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt; however, casual sales of motor vehicles are taxable at
3% of the true value of the vehicle. Transfers of motor
vehicles 10 or more years after the date of manufacture are
exempt from tax.

MISSOURI

4.225% sales tax rate.
Credit is allowed by Florida for tax paid in Missouri.
Credit is allowed by Missouri for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt. Local taxes authorized.

MONTANA

No sales tax.
No credit is allowed by Florida for tax paid in Montana.
No credit is allowed by Montana for tax paid in Florida.

Motor vehicle tax calculated on manufacturer's F.O.B. factory
list price - new only. Used motor vehicles: no sales tax but a
2% local property tax based on average trade-in value from
N.A.D.A. Blue Book. No credit for trade-in. Occasional or
isolated sales ARE exempt. Local taxes authorized.

NEBRASKA

5.5% sales tax rate.
Credit is allowed by Florida for tax paid in Nebraska.
Credit is allowed by Nebraska for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales of motor
vehicles are NOT exempt. Local taxes authorized.

NEVADA

6.5%, 6.75%, 6.875%, 7%, or 7.25% sales tax rate (depending on
county).
Credit is allowed by Florida for tax paid in Nevada.
Credit is allowed by Nevada for tax paid in Florida.

4.5%, 4.75%, 4.875%, 5%, or 5.25% credit on value of trade-in
depending upon the county. All motor vehicles sold by a
retailer are subject to 2% sales tax regardless of the total
trade-in allowance. Occasional or isolated sales are NOT
exempt. Local taxes authorized.

NEW HAMPSHIRE

No sales tax.
No credit is allowed by Florida for tax paid in New Hampshire.
No credit is allowed by New Hampshire for tax paid in Florida.
No state sales tax; local permit fee.

NEW JERSEY

6% sales tax rate.
Credit is allowed by Florida for tax paid in New Jersey.
Credit is allowed by New Jersey for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Only commercial vehicles over 26,000 lb.,
18,000 lb. for farm vehicles, or operated pursuant to ICC
permit, not taxable. Occasional or isolated sales are NOT
exempt.

NEW MEXICO

No sales tax (on motor vehicles).
Credit is allowed by Florida for tax paid in New Mexico.
Credit is allowed by New Mexico for tax paid in Florida.

A 3 % motor vehicle excise tax is imposed on new and used
vehicles on sales price less credit for trade-in. Occasional or
isolated sales are NOT exempt.

NEW YORK

4.25% sales tax rate (4.5% in N.Y. City). (Effective 6-1-03)
credit is allowed by Florida for tax paid in New York.
Credit is allowed by New York for tax paid in Florida.

State sales tax plus applicable local tax. Tax calculated on
sales price of new or used motor vehicle, less credit for
trade-in. Occasional or isolated sales are NOT exempt.

NORTH CAROLINA

No sales tax (on motor vehicles).
Credit is allowed by Florida for tax paid in North Carolina.
Credit is allowed by North Carolina for tax paid in Florida.

Motor vehicles are subject to a 3% highway use tax. Tax is
calculated on sales price of new or used motor vehicle less
credit for trade-in. $1,000 maximum tax applies only to
vehicles with a gross vehicle weight of over 26,001 lbs.
Recreational vehicles are subject to a maximum tax of $1,500
unless the recreational vehicle is over 26,001 lbs., which is
subject to $1,000 maximum tax.

NORTH DAKOTA

No sales tax (on motor vehicles).
Credit is allowed by Florida for tax paid in North Dakota.
Credit is allowed by North Dakota for tax paid in Florida.

A motor vehicle excise tax of 5% is imposed on the sales price
of new and used motor vehicles less credit for trade-in.
Occasional or isolated sales are NOT exempt. NOTE: New mobile
homes are subject to 3% sales tax; boats and off-road vehicles
are subject to 5% sales tax.

OHIO

6% sales tax rate. (Effective 7-1-03)
Credit is allowed by Florida for tax paid in Ohio.
Credit is allowed by Ohio for tax paid in Florida.

Tax is calculated on sales price of new or used motor vehicles.
Credit for trade-in allowed only when the motor vehicle is
traded to a new motor vehicle dealer for a new motor vehicle.
Occasional or isolated sales are NOT exempt. Local taxes
authorized. Credit for trade-in allowed on new or used
watercraft when another watercraft is given in trade and the
seller is registered with the Ohio Department of Natural
Resources.

OKLAHOMA

No sales tax (on motor vehicles).
Credit is allowed by Florida for tax paid in Oklahoma.
No credit is allowed by Oklahoma for tax paid in Florida.

A 3.25% excise tax is imposed on new motor vehicles on the
purchase price. The excise tax on used vehicles is $20.00 on
first $1500.00 of purchase price plus 3.25% of remainder. No
credit for trade-in. Occasional or isolated sales are NOT
exempt.

OREGON

No sales tax.
No credit is allowed by Florida for tax paid in Oregon.
No credit is allowed by Oregon for tax paid in Florida.

No state sales tax; registration fee in lieu of taxes. Fee is
by weight for truckers.

PENNSYLVANIA

6% sales tax rate.
Credit is allowed by Florida for tax paid in Pennsylvania.
Credit is allowed by Pennsylvania for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt.

RHODE ISLAND

7% sales tax rate.
Credit is allowed by Florida for tax paid in Rhode Island.
Credit is allowed by Rhode Island for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicles.
Trade-in credit allowance on automobiles only. Occasional or
isolated sales are NOT exempt. Boats are not subject to tax.

SOUTH CAROLINA

5% sales tax rate ($300 maximum).
Credit is allowed by Florida for tax paid in South Carolina.
Credit is allowed by South Carolina for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in (maximum $300). Occasional or isolated sales
are NOT exempt. Local taxes authorized.

SOUTH DAKOTA

No sales tax (on motor vehicles).
Credit is allowed by Florida for tax paid in South Dakota.
No credit is allowed by South Dakota for tax paid in Florida.

A 3% excise tax is calculated on the sales price of new and used
motor vehicles with a credit allowed for trade-in. Occasional
or isolated sales are NOT exempt.

TENNESSEE

7% sales tax rate.
Credit is allowed by Florida for tax paid in Tennessee.
Credit is allowed by Tennessee for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt. Local taxes authorized. Mobile homes are taxed at 3%.

TEXAS

6.25% sales tax rate.
Credit is allowed by Florida for tax paid in Texas.
Credit is allowed by Texas for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt.

UTAH

4.75% sales tax rate.
Credit is allowed by Florida for tax paid in Utah.
Credit is allowed by Utah for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt. Local taxes authorized.

VERMONT

6% purchase and use tax rate.
Credit is allowed by Florida for tax paid in Vermont.
Credit is allowed by Vermont for tax paid in Florida.

Credit allowed for trade-in. Occasional or isolated sales are
NOT exempt.

VIRGINIA

3% sales tax rate ($35 minimum).
Credit is allowed by Florida for tax paid in Virginia.
Credit is allowed by Virginia for tax paid in Florida.

$35 minimum. No credit for trade-in. (A Virginia resident who
purchases a vehicle in Florida will receive credit for the tax
paid to Florida, but will owe additional tax to Virginia on the
amount of the trade-in.) Occasional or isolated sales are NOT
exempt.

WASHINGTON

6.8% sales tax rate. (Effective July 1, 2003)
Credit is allowed by Florida for tax paid in Washington.
Credit is allowed by Washington for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt. Local taxes authorized.

WEST VIRGINIA

No sales tax (on motor vehicles).
Credit is allowed by Florida for tax paid in West Virginia, when
the sale was made through a motor vehicle dealer.
No credit is allowed by West Virginia for tax paid in Florida.

A 5% motor vehicle privilege tax is imposed on the sales price
of new and used motor vehicles, when sold by a vehicle dealer.
Vehicles not purchased from a registered dealer are tax on the
current NADA loan value. Credit allowed for trade-in only if
the vehicle being traded-in has been previously titled in West
Virginia in the name of owner who is applying for title.
Occasional or isolated sales are NOT exempt.

WISCONSIN

5% sales tax rate.
Credit is allowed by Florida for tax paid in Wisconsin.
Credit is allowed by Wisconsin for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt. Local taxes authorized.

WYOMING

4% sales tax rate.
Credit is allowed by Florida for tax paid in Wyoming.
Credit is allowed by Wyoming for tax paid in Florida.

Tax calculated on sales price of new or used motor vehicle, less
credit for trade-in. Occasional or isolated sales are NOT
exempt.

TERRITORIES

The full amount of Florida sales tax is imposed on the sales
price of each motor vehicle to be exported to territories or
foreign countries, when the motor vehicle is delivered to the
purchaser or his representative in Florida. Tax does not apply
if the motor vehicle is irrevocably committed to the exportation
process at the time of sale, and such process is continuous and
unbroken.

GUAM, PUERTO RICO

The 6% Florida use tax will apply and be due on motor vehicles
imported or caused to be imported from the territories of Guam
and Puerto Rico for use, consumption, distribution or storage to
be used or consumed in Florida within 6 months from the date of
purchase. The Florida use tax does not apply if a like tax equal
to or greater than the amount levied by Florida law has been
lawfully imposed and paid in those territories. However, it
shall be presumed that a motor vehicle used in the territories
of Guam or Puerto Rico for 6 months or longer before being
imported into Florida was not purchased for use in Florida.

AMERICAN SAMOA, VIRGIN ISLANDS

The 6% Florida use tax will apply and be due on motor vehicles
imported or caused to be imported from the territories of
American Samoa and the Virgin Islands for use, consumption,
distribution or storage to be used or consumed in Florida.
However, it shall be presumed that motor vehicles used in
American Samoa or the Virgin Islands for 6 months or longer
before being imported into Florida were not purchased for use in
Florida.

FOREIGN COUNTRIES

Tax shall apply and be due on any aircraft, boat, mobile home,
motor vehicle, or other vehicle imported or caused to be
imported from a foreign country into Florida for use,
consumption, distribution, or storage to be used or consumed in
Florida. It does not matter if the aircraft, boat, mobile home,
motor vehicle, or other vehicle was used in another country for
a period of six months or more prior to the time it is brought
into Florida. Furthermore, tax paid in another country will not
be recognized by the State of Florida when calculating the tax
due.

The tax is calculated on the value of the vehicle at the time it
is brought into Florida, not on the original purchase price.

References: Sections 212.06(7), Section 212.08(10), Florida
Statutes.