Florida – Updated Motor Vehicle Sales Tax Rates by State

SALT Report 2535 – The Florida Department of Revenue revised its motor vehicle sales tax rates by state publication. The revised publication clarifies that in Georgia the 4% sales tax rate no longer applies to most sales of motor vehicles effective March 1, 2013. However, the 4% sales tax rate will apply to certain non-titled motor vehicles such as, pull-behind trailers and pull-behind campers.

Additionally, effective March 1, 2013, Georgia requires that a 6.5% title ad valorem tax be calculated on the greater of the sales price and the value listed in the Georgia ad valorem assessment manual for sales of new motor vehicles, less any trade-in, rebate, or cash discount.

Georgia does not allow a credit for sales tax paid in Florida for most motor vehicle purchases. But, Georgia will allow a credit for sales tax paid in Florida on certain non-titled motor vehicles, such as pull-behind trailers and pull-behind campers. Finally, Florida will allow a credit for sales tax paid in Georgia, but credits may not be taken on the title ad valorem tax fee.

The publication provides additional information regarding the Florida partial exemption for motor vehicles purchased by resident s of other states. The tax imposed on these purchases is the amount of sales tax that would be imposed by the purchaser’s home state if the vehicle had been purchased in that state, so long as it does not exceed Florida’s 6% tax rate.

The tax information publication was revised on May 20, 2013.

For Further Information

Florida Department of Revenue – Florida Tax Information Publication #13(A)01-02R