SALES TAX EXEMPTION


An exemption from payment of sales tax may apply when a member of the US military, who is a permanent Florida resident, stationed outside of Florida, purchases a motor vehicle or vessel outside of Florida and titles and registers the vehicle or vessel in Florida. The military member must provide an affidavit attesting to all of the exemption requirements:

  • You are a resident of the state of Florida
  • You are currently residing outside of Florida pursuant to military orders
  • The vehicle/vessel will be held outside of Florida for longer than 6 months
  • I will not bring the vehicle/vessel into the state of Florida within 6 months from the date of purchase, even for temporary reasons
  • I recognize that I owe tax to the state in which the vehicle/vessel was purchased, unless a specific exemption applies
  • I do not intend to avoid sales or use tax in any state by registering the vehicle/vessel in Florida

Falsifying any of this information to evade payment of sales tax could make you liable for payment of the sales tax plus a penalty of 200% of the tax and you could be subject to conviction of a third degree felony.

Beginning July 1, 2015, the registration or titling in Florida of a motor vehicle imported from a foreign country by an active member of the US Armed Forces, or his or her spouse, is exempt from use tax when each of the following conditions are met:

  1. The vehicle was purchased and used in a foreign country for six months or longer before being imported into Florida;
  2. the vehicle is registered or titled in Florida for personal use by the active military member or his or her spouse; and
  3. at the time of registration or titling of the motor vehicle, proof is provided of the military member’s active status in the armed forces, and if the vehicle is being registered by or to include the name of a spouse, verification of the spouse’s relationship to the active military member.

For more information regarding sales tax and exemption, please contact the Florida Department of Revenue.