CS/HB 973 2023
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to rescission or cancellation of a 2
motor vehicle sale; amending s. 212.17, F.S.; 3
requiring a motor vehicle dealer who rescinds, 4
cancels, or revokes a sale or application for a 5
certificate of title to be reimbursed by the 6
Department of Revenue for the amount of tax collected 7
or charged for such sale or application; creating s. 8
319.255, F.S.; authorizing a motor vehicle dealer, a 9
motor vehicle purchaser, and any person claiming a 10
lien on a motor vehicle to rescind or cancel a motor 11
vehicle sale before an application for a certificate 12
of title is submitted; providing for invalidation of 13
certain subsequent requirements imposed on a motor 14
vehicle dealer under certain circumstances; 15
authorizing the motor vehicle dealer to obtain a 16
duplicate certificate of origin, duplicate certificate 17
of title, or new certificate of title; requiring the 18
Department of Highway Safety and Motor Vehicles to 19
rescind, cancel, or revoke an application for a 20
certificate of title or an issued certificate of title 21
after execution of a certain affidavit; providing 22
requirements for the return or payment of certain fees 23
and sales taxes; providing for the surrender or 24
destruction of a certificate of title; providing 25
CS/HB 973 2023
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
requirements for filing and processing the affidavit; 26
prohibiting a motor vehicle dealer from offering for 27
retail sale a motor vehicle the sale of which has been 28
rescinded or canceled until receipt of a certificate 29
of title from the department; providing construction; 30
providing an effective date. 31
32
Be It Enacted by the Legislature of the State of Florida: 33
34
Section 1. Paragraph (d) is added to subsection (1) of 35
section 212.17, Florida Statutes, to read: 36
212.17 Tax credits or refunds. — 37
(1) 38
(d) A motor vehicle dealer who rescinds, cancels, or 39
revokes a sale or an application for a certificate of title 40
pursuant to s. 319.255 shall be reimbursed, in the manner 41
prescribed by the department, for the amount of tax collected or 42
charged by the motor vehicle dealer for such sale or 43
application. 44
Section 2. Section 319 .255, Florida Statutes, is created 45
to read: 46
319.255 Rescission or cancellation of motor vehicle sale. — 47
(1) A motor vehicle dealer, a motor vehicle purchaser, and 48
any person claiming a lien on a motor vehicle may rescind or 49
cancel a motor vehicle sale b efore an application for a 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
certificate of title is submitted. An agreement among the 51
parties subject to the rescinded or canceled sale shall 52
invalidate any subsequent requirements imposed upon the motor 53
vehicle dealer to submit an application or remit any fees or 54
taxes if all fees, taxes, and other moneys associated with the 55
rescinded or canceled sale are returned to the rightful parties. 56
The parties are not required to report the rescinded or canceled 57
sale to the department. A motor vehicle dealer may obta in a 58
duplicate certificate of origin or a duplicate certificate of 59
title or obtain a new certificate of title in accordance with 60
subsection (2). 61
(2) The department shall rescind, cancel, or revoke an 62
application for a certificate of title or a title that has been 63
issued if, within 60 days after the sale of a motor vehicle, a 64
notarized affidavit signed by the motor vehicle dealer, the 65
motor vehicle purchaser, and any person claiming a lien on the 66
motor vehicle is executed on a form prescribed by the depart ment 67
stating that the motor vehicle dealer, the motor vehicle 68
purchaser, and any person claiming a lien on the motor vehicle 69
have rescinded or canceled the sale of the motor vehicle and 70
that all moneys associated with the transfer of the motor 71
vehicle have been or will be returned to the relevant parties. 72
(a) Fees paid to the department, less fees paid in 73
accordance with s. 319.32, shall be returned to the motor 74
vehicle dealer. If no fees have been paid to the department, the 75
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
motor vehicle dealer shall pa y the fee required by s. 319.32. 76
(b) Sales taxes refunded or credited to the motor vehicle 77
purchaser shall be refunded or credited to the motor vehicle 78
dealer in the manner prescribed by the Department of Revenue. 79
(c) If a certificate of title has been issued, the motor 80
vehicle dealer must obtain and surrender the certificate of 81
title to the department or certify that the certificate of title 82
has been lost or destroyed or will be obtained and destroyed 83
upon receipt. 84
(d) The affidavit must be filed no later than 30 days 85
after the date of execution of the affidavit by the motor 86
vehicle dealer, the motor vehicle purchaser, or any person 87
claiming a lien on the motor vehicle, whichever date is latest. 88
(e) The department shall process the affidavit within 7 89
days after receipt and issue a certificate of title to the motor 90
vehicle dealer reflecting the name of the motor vehicle dealer 91
and the odometer reading reflected on the most recent assignment 92
before the rescinded, canceled, or revoked sale. 93
(f) A motor vehicle dealer may not offer a motor vehicle 94
subject to this subsection for retail sale until the motor 95
vehicle dealer has received a certificate of title from the 96
department. 97
(3) A rescission, cancellation, or revocation of sale 98
under this section does not negate the fact that the motor 99
vehicle has been the subject of a previous retail sale. 100
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
Section 3. This act shall take effect July 1, 2023. 101