NOTICE: The information below was obtained directly from the Florida Department of Revenue (DOR) website. Links are provided so you may access the content on the DOR website.
When you, the dealer, deliver an RV to a customer outside of the State of Florida, the sale is tax exempt. To prove that delivery was made outside of Florida, you (a representative of the dealership) and the customer must appear before a Notary Public from the state in which delivery is made and both parties must sign an affidavit (see below).
You may issue an electronic temporary registration (tag) to the customer so he or she can drive the unit to their state or country (e.g., Canada). Be sure to obtain proof of insurance from their state or country.
You sell a vehicle to someone who lives in another state but that person does not take delivery in Florida; instead, you deliver the vehicle to them. How do you prove that you delivered the vehicle to them and how do you avoid owing sales tax on that transaction?
The Florida Department of Revenue, in one of its rules, provides a suggested affidavit to use for acceptance of delivery outside of the state.
Special Note: Since the vehicle is being delivered to a customer in another state, a notary public from that state must notarize the affidavit.
It reads as follows:
DOR Suggested Affidavit for Delivery to Customer in Another State
Taken from Section 12A-1.007(7)(b), Florida Administrative Code
(b) The following is a suggested statement to be used by a Florida dealer when making sales of aircraft, boats, mobile homes, motor vehicles, or other vehicles which are delivered outside this state.
SUGGESTED AFFIDAVIT FOR ACCEPTANCE OF DELIVERY OF AIRCRAFT, BOAT, MOBILE HOME, MOTOR VEHICLE, OR OTHER VEHICLE OUTSIDE FLORIDA
Dealer or Seller: ______________________
Address _______________ (Street) ___________________ (City) ____________ (State)____
Address _______________ (Street) ____________________ (City) ________ (State)____ Description of each aircraft, boat, mobile home, or motor vehicle sold, including make, model, identification number, and purchase price: ___________________________________________________
State of ______________
County of _____________
Before me, the undersigned, personally appeared the individuals whose names and addresses are shown above, and after being duly sworn certified that they are the seller and the purchaser of the aircraft, boat, mobile home, motor vehicle, or other vehicle described above, that delivery of the aircraft, boat, mobile home, motor vehicle, or other vehicle was accepted outside Florida, and that the aircraft, boat, mobile home, motor vehicle, or other vehicle listed hereon will not be used in Florida under conditions which will subject said aircraft, boat, mobile home, motor vehicle, or other vehicle to the Florida sales or use tax.
NOTARY PUBLIC, STATE OF
My commission expires: _______
Personally known [ ]
Produced Identification [ ] Type: _______
Reference: The administrative rule in which this affidavit appears can be found by clicking here.
NOTE: You are not required to process tag and title work for customers who reside in another state. Section 319.23(6)(a), Florida Statutes, reads, in part:
…In the case of the sale of a motor vehicle by a licensed motor vehicle dealer to a general purchaser who resides in another state or country, the dealer is not required to apply for a certificate of title for the motor vehicle; however, the dealer must transfer ownership and reassign the certificate of title or manufacturer’s certificate of origin to the purchaser, and the purchaser must sign an affidavit, asapproved by the department, that the purchaser will title and register the motor vehicle in another state or country.
However, you may issue the customer an electronic temporary registration (tag) to allow him or her to drive it home to their state or country (e.g., Canada). Be sure to obtain proof of insurance from their state or country. For information regarding the issuance of temporary registrations, see DMS Procedure RS-31.