CS/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 that a motor vehicle dealer be reimbursed in 4
a specified manner under certain circumstances for tax 5
collected or charged by the motor vehicle dealer for a 6
motor vehicle sale or for an application for a 7
certificate of title; creating s. 319.255, F.S.; 8
authorizing a motor vehicle dealer, a motor vehicle 9
purchaser, and any person claiming a lien on a motor 10
vehicle, by written concurrence of all parties si gned 11
by specified persons, to rescind or cancel a motor 12
vehicle sale before an application for a certificate 13
of title is submitted; providing for invalidation of 14
certain subsequent requirements imposed on a motor 15
vehicle dealer under certain circumstances; 16
authorizing the motor vehicle dealer to obtain a 17
duplicate certificate of origin, duplicate certificate 18
of title, or new certificate of title; requiring the 19
Department of Highway Safety and Motor Vehicles to 20
rescind, cancel, or revoke an application for a 21
certificate of title or an issued certificate of title 22
after execution of a certain affidavit; providing 23
requirements for the return or payment of certain fees 24
and sales taxes; providing for the surrender or 25
CS/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
destruction of a certificate of title; providin g 26
requirements for filing and processing the affidavit; 27
prohibiting a motor vehicle dealer from offering for 28
retail sale a motor vehicle the sale of which has been 29
rescinded or canceled until receipt of a certificate 30
of title from the department; providing construction; 31
providing an effective date. 32
33
Be It Enacted by the Legislature of the State of Florida: 34
35
Section 1. Paragraph (d) is added to subsection (1) of 36
section 212.17, Florida Statutes, to read: 37
212.17 Tax credits or refunds. — 38
(1) 39
(d) If, pursuant to s. 319.255, a motor vehicle sale is 40
rescinded or canceled and the application for a certificate of 41
title is rescinded, canceled, or revoked, the motor vehicle 42
dealer must be reimbursed, in a manner prescribed by the 43
department, the amount of tax collected or charged by the motor 44
vehicle dealer for the sale or application, so long as the motor 45
vehicle dealer has returned to the motor vehicle purchaser the 46
amount of such tax collected or charged. 47
Section 2. Section 319.255, Florida Statutes , is created 48
to read: 49
319.255 Rescission or cancellation of motor vehicle sale. — 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
(1) A motor vehicle dealer, a motor vehicle purchaser, and 51
any person claiming a lien on a motor vehicle, by written 52
concurrence of all parties signed by each person or by an 53
authorized representative thereof, may rescind or cancel a motor 54
vehicle sale before an application for a certificate of title is 55
submitted. The written concurrence among the parties to rescind 56
or cancel the sale shall invalidate any subsequent require ments 57
imposed upon the motor vehicle dealer to submit an application 58
or remit any fees or taxes if all fees, taxes, and other moneys 59
associated with the rescinded or canceled sale are returned to 60
the rightful parties. A motor vehicle dealer may obtain a 61
duplicate certificate of origin or a duplicate certificate of 62
title or obtain a new certificate of title in accordance with 63
subsection (2). 64
(2) The department shall rescind, cancel, or revoke an 65
application for a certificate of title or a title that has be en 66
issued if, within 60 days after the sale of a motor vehicle, a 67
notarized affidavit signed by the motor vehicle dealer, the 68
motor vehicle purchaser, and any person claiming a lien on the 69
motor vehicle, or an authorized representative of each such 70
person, is executed on a form prescribed by the department 71
stating that the motor vehicle dealer, the motor vehicle 72
purchaser, and any person claiming a lien on the motor vehicle 73
have rescinded or canceled the sale of the motor vehicle and 74
that all moneys associa ted with the transfer of the motor 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
vehicle have been or will be returned to the relevant parties. 76
(a) Fees paid to the department, less fees paid in 77
accordance with s. 319.32, shall be returned to the motor 78
vehicle dealer. If no fees have been paid to th e department, the 79
motor vehicle dealer shall pay the fee required by s. 319.32. 80
(b) Sales taxes refunded or credited to the motor vehicle 81
purchaser shall be refunded or credited to the motor vehicle 82
dealer in the manner prescribed by the Department of Re venue. 83
(c) If a certificate of title has been issued, the motor 84
vehicle dealer must obtain and surrender the certificate of 85
title to the department or certify that the certificate of title 86
has been lost or destroyed or will be obtained and destroyed 87
upon receipt. 88
(d) The affidavit must be filed no later than 30 days 89
after the date of execution of the affidavit by the motor 90
vehicle dealer, the motor vehicle purchaser, or any person 91
claiming a lien on the motor vehicle, whichever date is latest. 92
(e) The department shall process the affidavit within 7 93
days after receipt and issue a certificate of title to the motor 94
vehicle dealer reflecting the name of the motor vehicle dealer 95
and the odometer reading reflected on the most recent assignment 96
before the rescinded, canceled, or revoked sale. 97
(f) A motor vehicle dealer may not offer a motor vehicle 98
subject to this subsection for retail sale until the motor 99
vehicle dealer has received a certificate of title from the 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
department. 101
(3) A rescission, cancellatio n, or revocation of sale 102
under this section does not negate the fact that the motor 103
vehicle has been the subject of a previous retail sale. 104
Section 3. This act shall take effect July 1, 2023. 105