SALT Report 1558 – Effective January 1, 2013 the Florida Department of Revenue will provide a sales and use tax exemption on the sale or lease of accessible taxicabs. Under Florida Statutes 212.08(7) the term “accessible taxicab” is now defined as, “a chauffeur-driven taxi, limousine, sedan, van, or other passenger vehicle for which an operator is hired to use for the transportation of persons for compensation,” and:
- Transports eight passengers or fewer,
- Is equipped with a lift or ramp designed specifically to transport physically disabled persons or contains any other device designed to permit access,
- Enables the transportation of physically disabled persons, including persons who use wheelchairs, motorized wheelchairs, or similar mobility aids,
- Complies with the accessibility requirements of the Americans with Disabilities Act of 1990 regardless of whether such requirements would apply under federal law; and
- Meets all applicable federal motor vehicle safety standards and regulations adopted under the Act
To qualify for the exemption, the purchaser must present a blanket certificate of exemption that indicates in the “other” field that the purchaser is purchasing an accessible taxicab or an aftermarket conversion of a stock vehicle. However, if a lift, ramp, or any other device is installed on a stock vehicle through an aftermarket conversion, only the charge for the conversion is exempt from tax. The motor vehicle itself is taxable.
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