Important Information Concerning the 2017 Tax Bills

Temporary Plate to Register Out of State

If you are a non-resident that has purchased a Florida titled vehicle, you may need a temporary license plate to be able to transport the vehicle to your home state. The purchaser must come in to apply with proof of ID and insurance. Sales tax is required to be collected based on your state’s sales tax.

The nonresident purchaser is required to complete Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold in Florida for Licensing in Another State, declaring the intent to license the vehicle in his or her home state within 45 days of the date of purchase. The completed Form DR-123 is provided to the selling dealer or, if purchased from an individual, to the tax collector or private tag agent when purchasing a temporary tag for the vehicle. If the nonresident purchaser licenses the motor vehicle in his or her home state within 45 days from the date of purchase, there is no requirement that the motor vehicle be removed from Florida.

Please click on this link to verify if your state will allow for credit of sales tax paid in Florida.

Click HERE to complete DR-123

If an out of state resident purchases a motor vehicle in Florida and needs a Florida temporary license plate to drive the motor vehicle back to their home state (which is not reciprocal with Florida), what is the amount of sales tax that should be collected?

A. The amount of sales tax due would be equivalent to the sales tax in the purchaser's state of residence (see, even if that state is not reciprocal with Florida, provided a form DR-123 is completed. However, the amount of sales tax collected from the out of state resident must NOT exceed Florida's state sales tax of six (6) percent, even if the motor vehicle was purchased from a Florida county with a discretionary sales surtax. It should be pointed out to the customer there is not a reciprocal agreement between their home state and Florida. Therefore, they would be required to pay the taxes again in their state, if their state does not allow credit for taxes paid to another state.