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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 ES
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 an authorized representative of a motor 9
vehicle dealer, a motor vehicle purchaser, and any 10
person claiming a lien on a motor vehicle, by writt en 11
concurrence signed by all such parties, to rescind or 12
cancel a motor vehicle sale before an application for 13
a certificate of title is submitted; providing for 14
invalidation of certain subsequent requirements 15
imposed on a motor vehicle dealer under certai n 16
circumstances; authorizing the motor vehicle dealer to 17
obtain a duplicate certificate of origin, duplicate 18
certificate of title, or new certificate of title; 19
requiring the Department of Highway Safety and Motor 20
Vehicles to rescind, cancel, or revoke an a pplication 21
for a certificate of title or an issued certificate of 22
title after execution of a certain affidavit; 23
providing requirements for the return or payment of 24
certain sales taxes; providing for the surrender or 25
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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 ES
destruction of a certificate of title; p roviding 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rescinded or canceled until receipt of a certificate 30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; pr oviding applicability; 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rescinded or canceled and the application for a certificate of 41
title is rescinded, canceled, or revoked, the motor vehicle 42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 used motor vehicle 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 ES
sale.— 51
(1) An authorized representative of a motor vehicle 52
dealer, a motor vehicle purchaser, and any person claiming a 53
lien on a motor vehicle, by written concurren ce signed by all 54
such parties, may rescind or cancel a motor vehicle sale before 55
an application for a certificate of title is submitted. The 56
written concurrence among the parties to rescind or cancel the 57
sale shall invalidate any subsequent requirements im posed upon 58
the motor vehicle dealer to submit an application or remit any 59
fees or taxes if all fees, taxes, and other moneys associated 60
with the rescinded or canceled sale are returned to the rightful 61
parties. A motor vehicle dealer may obtain a duplicate 62
certificate of origin or a duplicate certificate of title or 63
obtain a new certificate of title in accordance with subsection 64
(2). 65
(2) The department shall rescind, cancel, or revoke an 66
application for a certificate of title or a title that has been 67
issued if, within 60 days after the sale of a motor vehicle, a 68
notarized affidavit signed by an authorized representative of 69
the motor vehicle dealer, the motor vehicle purchaser, and any 70
person claiming a lien on the motor vehicle is executed on a 71
form prescribed by the department stating that the motor vehicle 72
dealer, the motor vehicle purchaser, and any person claiming a 73
lien on the motor vehicle have rescinded or canceled the sale of 74
the motor vehicle and that all moneys associated with 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 ES
transfer of the motor vehicle have been or will be returned to 76
the relevant parties. 77
(a) Sales taxes refunded or credited to the motor vehicle 78
purchaser shall be refunded or credited to the motor vehicle 79
dealer in the manner prescribed by the Department of Revenue. 80
(b) If a certificate of title has been issued, the motor 81
vehicle dealer must obtain and surrender the certificate of 82
title to the department or certify that the certificate of title 83
has been lost or destroyed or will be obtained and destroyed 84
upon receipt. 85
(c) The affidavit must be filed no later than 30 days 86
after the date of execution of the affidavit by the motor 87
vehicle dealer, the motor vehicle purchaser, or any person 88
claiming a lien on the motor vehicle, whichever date is latest. 89
(d) The department shall process the affidavit within 7 90
days after receipt and issue a certificate of title to the motor 91
vehicle dealer reflecting the name of the motor vehicle dealer 92
and the odometer reading reflected on the most recent assignment 93
before the rescinded, canc eled, or revoked sale. 94
(e) A motor vehicle dealer may not offer a motor vehicle 95
subject to this subsection for retail sale until the motor 96
vehicle dealer has received a certificate of title from the 97
department. 98
(3) This section applies only to the sale or subsequent 99
rescission, cancellation, or revocation of sale of a used motor 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 ES
vehicle as defined in s. 319.001. 101
Section 3. This act shall take effect July 1, 2023. 102