Florida – New Tire and Battery Fee Rules Amended

SALT Report 3082 – The Florida Department of Revenue amended the following sales and use tax rules regarding new tire fees and battery fees to clarify certain provisions.

Rule 12A-12.001- New Tire Fee

This rule was amended to:

  • Improve readability and simplify provisions regarding the fee,
  • Clarify that the fee applies to a new motor vehicle tire that is sold to a governmental or tax-exempt entity,
  • Clarify the term “motor vehicle” for purposes of the fee and provide examples of tires sold for use on various types of vehicles that are subject to the fee,
  • Provide that tires used on racing vehicles that are not operated on Florida highways are not subject to the new tire fee,
  • Revise the exemption certificate used to purchase tires for vehicles that are not subject to the fee, and
  • Notify dealers of the requirement to maintain the exemption certificates in their records

Rule12A-12.0011 – Battery Fee

This rule was amended to:

  • Improve readability and simplify provisions regarding the lead-acid battery fee,
  • Clarify that the fee applies to batteries that are sold to a governmental or tax-exempt entity,
  • Adopt the revised provisions of the new tire fee rule regarding the definition of “motor vehicle” for purposes of the fee, and
  • Clarify the definition of a new lead-acid battery and a remanufactured lead-acid battery

The provisions in these rules are effective October 29, 2013.

For Further Information

Florida Department of Revenue – Rules 12A-12.001 and Rule12A-12.0011