Purpose


Tax collectors are required to report and remit taxes and fees electronically to the Department using the Tax Collector Revenue Remittance System and no longer use Form DR-35 (Motor Vehicle Warranty Remittance Fee Report) to report the fee. Form DR-35 continues to be used by private tag agencies reporting the fee and by motor vehicle dealers reporting the fee on vehicles sold or leased in Florida for titling or registration in another state. The purpose of the proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee), is to: (1) adopt revisions to Form DR-35 to update the instructions; and (2) update the information on how to obtain copies of the form from the Department.