12A-16.005. Exemption Permits, Certificates, and Affidavits

(1) The lease or rental of a for hire passenger motor vehicle or shared vehicle directly to an entity that holds a valid Consumer’s Certificate of Exemption (Form DR-14) issued by the Department is exempt. Direct pay permits, exemption, certificates, and exemption affidavits required to be issued to lease or rent a vehicle exempt from sales and use tax shall satisfy the requirements of the exemption from the surcharge. However, if a permit, certificate, or affidavit is issued by the lessee or renter at the time of the lease or rental in lieu of surcharge, and the lessee makes a taxable use of the motor vehicle, the lessee or renter is required to remit the surcharge directly to the Department.

(2) Where a person registered for sales tax has obtained written consent from the Department of Revenue to assume the obligation of remitting sales and use tax to the State, and has issued a statement relieving the leasing dealer from the responsibility of collecting said tax, such person is required to remit the surcharge.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.06(1), 212.0606, 212.12, 212.18(3), 212.183 FS. History–New 11-14-89. Amended 6-19-01, 5-23-22.