Used Car Sales Tax in Florida: 6% Rate Guide
Florida used car sales tax, how to calculate it for private party and dealer purchases, trade-in credits, exemptions, and how and when to pay.
DOCUMENT THE SALE PRICE
Create a Bill of Sale Before You Pay Florida Sales Tax
Many DMVs use the bill of sale to verify the sale price for sales/use tax. A state-specific, signed document protects you if the tax assessment is disputed.
Create My Bill of Sale — $19From $12 · instant PDF · all 50 states
Florida Used Car Sales Tax Rates (State + Local)
Florida has a 6% statewide sales tax on vehicles, plus county discretionary sales surtax ranging from 0.5%–1.5% depending on the county. Most Florida counties charge an additional 0.5% or 1%. Effective total rates: Miami-Dade 7%, Broward 7%, Palm Beach 7%, Hillsborough 7.5%.
Tax Base in Florida
Purchase price (private sales) or sale price (dealer sales)
Florida uses the actual purchase price as the tax base. Unlike Texas, Florida does not have a mandatory SPV floor — if you negotiate a below-market price with documentation, that price is the tax basis.
Trade-In Sales Tax Credit in Florida
Florida dealers give a sales tax credit for trade-ins. The taxable amount is the net purchase price after trade-in credit. The maximum trade-in credit for sales tax purposes in Florida is $10,000.
Example calculation:
Miami-Dade purchase at $18,000: $18,000 × 7% (6% state + 1% county) = $1,260 in use tax.
Sales Tax on Private Party Used Car Sales in Florida
Private party used vehicle sales are subject to Florida use tax (6% + county surtax). The buyer pays the tax to the Florida Tax Collector at the time of registration.
When you register a privately purchased vehicle, Florida's Tax Collector collects use tax based on the sale price on your bill of sale. The county discretionary surtax applies only to the first $5,000 of the purchase price — regardless of total vehicle cost.
PRIVATE SALE PAPERWORK
Get a Signed Bill of Sale to Document Your Florida Sale Price
For private party sales in Florida, the bill of sale is your proof of the agreed price — and your protection if the tax authority questions the amount you reported.
Create My Bill of Sale — $19From $12 · instant PDF · all 50 states
Sales Tax on Dealer Used Car Purchases in Florida
Florida dealers collect sales tax at 6% + county surtax at the point of sale. Dealers handle collection and remittance to the state. The tax rate is based on the county where the dealer is located.
Florida dealer sales tax: rate is based on the dealership county. If you buy from a dealer in Hillsborough (Tampa) but live in Pinellas, you pay Hillsborough's rate.
Buying a Car Out of State and Registering in Florida
Vehicles purchased in another state and registered in Florida are subject to Florida use tax at 6% + county surtax. Credit is given for taxes paid to other states.
If you paid 6% or more in sales tax to another state, Florida waives the use tax. If you paid less (e.g., 4% in another state), Florida collects the 2% difference plus county surtax.
Florida Used Car Sales Tax Exemptions
- ✓Transfers between spouses
- ✓Gift transfers between immediate family (with documentation)
- ✓Vehicles used exclusively for agricultural purposes
- ✓Vehicles registered to non-profit organizations for exempt use
- ✓Sales where the buyer will immediately export the vehicle out of Florida
Florida family gift transfers require Form HSMV 83140 (Affidavit of Exemption). The transfer must be a genuine gift with no consideration — documented clearly.
How to Pay Used Car Sales Tax in Florida
For private party sales: pay use tax to the Florida Tax Collector when registering. For dealer sales: the dealer collects it. Registration also includes title fees and registration fees.
Florida gives you 30 days to title a purchased vehicle. Failure to title within 30 days triggers a $20/month late penalty. Title transfer and tax payment happen at the same Tax Collector visit.
Florida Sales Tax Note
Florida's county discretionary surtax is capped at the first $5,000 of the purchase price. On a $100,000 vehicle in a 1% surtax county, the county portion is $50 (not $1,000). This makes Florida relatively favorable on county taxes for high-value vehicle purchases vs. states with no surtax cap.
Used Car Sales Tax FAQ — Florida
What is the sales tax rate on a used car in Florida?
The base state sales tax rate in Florida is 6%. Florida has a 6% statewide sales tax on vehicles, plus county discretionary sales surtax ranging from 0.5%–1.5% depending on the county. Most Florida counties charge an additional 0.5% or 1%. Effective total rates: Miami-Dade 7%, Broward 7%, Palm Beach 7%, Hillsborough 7.5%.
Do I get a trade-in credit on sales tax when buying a used car in Florida?
Yes. Florida dealers give a sales tax credit for trade-ins. The taxable amount is the net purchase price after trade-in credit. The maximum trade-in credit for sales tax purposes in Florida is $10,000.
How is sales tax calculated on a private party used car purchase in Florida?
Private party used vehicle sales are subject to Florida use tax (6% + county surtax). The buyer pays the tax to the Florida Tax Collector at the time of registration. When you register a privately purchased vehicle, Florida's Tax Collector collects use tax based on the sale price on your bill of sale. The county discretionary surtax applies only to the first $5,000 of the purchase price — regardless of total vehicle cost.
How do I pay sales tax when buying a used car privately in Florida?
For private party sales: pay use tax to the Florida Tax Collector when registering. For dealer sales: the dealer collects it. Registration also includes title fees and registration fees. Florida gives you 30 days to title a purchased vehicle. Failure to title within 30 days triggers a $20/month late penalty. Title transfer and tax payment happen at the same Tax Collector visit.
Are there any used car sales tax exemptions in Florida?
Transfers between spouses; Gift transfers between immediate family (with documentation); Vehicles used exclusively for agricultural purposes; Vehicles registered to non-profit organizations for exempt use; Sales where the buyer will immediately export the vehicle out of Florida. Florida family gift transfers require Form HSMV 83140 (Affidavit of Exemption). The transfer must be a genuine gift with no consideration — documented clearly.
If I buy a car out of state and register it in Florida, do I pay Florida sales tax?
Vehicles purchased in another state and registered in Florida are subject to Florida use tax at 6% + county surtax. Credit is given for taxes paid to other states. If you paid 6% or more in sales tax to another state, Florida waives the use tax. If you paid less (e.g., 4% in another state), Florida collects the 2% difference plus county surtax.
READY TO CLOSE THE SALE?
Generate Your Florida Bill of Sale Now
A complete, state-specific bill of sale is your record of the transaction price — ready to hand over at the Florida DMV and keep for your tax records.
Create My Bill of Sale — $19From $12 · instant PDF · all 50 states