Originally Posted by dereed999
I'm relatively certain you got lucky because WA calls it "use tax". While it's really the same as a sales tax, FL is matching the "letter" of the tax name, not the "spirit."
I'm going to correct something I said... While the whole sales vs personal property tax thing can apply, the FL DOR pointed out the reason you got to wait to pay your taxes - your rate is above 6%. If it was 6% or below, you would have paid it. Yeah, not thinking NW tax rates are something I would like to have!
(This talks dealers, but local tax collector follows same rules - dealers act as agents)
Here are examples of motor vehicle sales that are partially exempt from sales and use tax:
- If a Florida dealer sells a motor vehicle to a resident of another state that imposes a sales tax of less than six percent and the buyer takes possession of the vehicle in Florida, the buyer’s home state tax rate may be applied to the sale
. Other restrictions may apply.
- In order to be eligible for the lower tax rate, the buyer must give the dealer a completed, notarized Affidavit for Partial Exemption of Motor Vehicle Sold for Licensing in Another State (Form DR-123). The dealer must keep the affidavit for three years.
Example #1: Residents of North Carolina sign the affidavit and pay no sales tax because their state has no sales tax on motor vehicles.
Example #2: Residents of Alabama sign the affidavit and pay two percent (2%) sales tax because Alabama has a two percent sales tax rate on motor vehicles.