HB 337 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0337-00
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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 the sales tax on motor vehicle 2
leases and rentals; amending s. 212.05, F.S.; 3
providing that certain sales tax does not apply to 4
certain leases or rentals of motor vehicles used 5
primarily in the trade or established business of the 6
lessee or rentee; making a technical change; providing 7
an effective date. 8
9
Be It Enacted by the Legislature of the State of Florida: 10
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Section 1. Paragraph (c) of subsection (1) of section 12
212.05, Florida Statutes, is amended to read: 13
212.05 Sales, storage, use tax. —It is hereby declared to 14
be the legislative intent that every person is exercising a 15
taxable privilege who engages in the business of selling 16
tangible personal property at retail in this state, including 17
the business of making or facilitating remote sales; who rents 18
or furnishes any of the things or services taxable under this 19
chapter; or who stores for use or consumption in this state any 20
item or article of tangible personal property as defined herein 21
and who leases or rents such property within the state. 22
(1) For the exercise of such privilege, a tax is levied on 23
each taxable transaction or incident, which tax is due and 24
payable as follows: 25
HB 337 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0337-00
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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
(c) At the rate of 6 percent of the gross proceeds derived 26
from the lease or rental of tangible personal property, as 27
defined herein; however, the following special provisions apply 28
to the lease or rental of motor vehicles and to peer -to-peer 29
car-sharing programs: 30
1. When a motor vehicle is leased or rented by a motor 31
vehicle rental company or through a peer -to-peer car-sharing 32
program as those terms are defined in s. 212.0606(1) for a 33
period of less than 12 months: 34
a. If the motor vehicle is rented in Flor ida, the entire 35
amount of such rental is taxable, even if the vehicle is dropped 36
off in another state. 37
b. If the motor vehicle is rented in another state and 38
dropped off in Florida, the rental is exempt from Florida tax. 39
c. If the motor vehicle is rent ed through a peer-to-peer 40
car-sharing program, the peer -to-peer car-sharing program shall 41
collect and remit the applicable tax due in connection with the 42
rental. 43
2. Except as provided in subparagraph 3., for the lease or 44
rental of a motor vehicle for a p eriod of not less than 12 45
months, sales tax is due on the lease or rental payments if the 46
vehicle is registered in this state; provided, however, that no 47
tax shall be due if the taxpayer documents use of the motor 48
vehicle outside this state and tax is bein g paid on the lease or 49
rental payments in another state. 50
HB 337 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0337-00
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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
3. The tax imposed by this chapter does not apply to the 51
lease or rental of a commercial motor vehicle as defined in s. 52
316.003(14)(a) to one lessee or rentee , or of a motor vehicle as 53
defined in s. 316.003 which is to be used primarily in the trade 54
or established business of the lessee or rentee, for a period of 55
not less than 12 months when tax was paid on the purchase price 56
of such vehicle by the lessor. To the extent tax was paid with 57
respect to the purchase of such vehicle in another state, 58
territory of the United States, or the District of Columbia, the 59
Florida tax payable shall be reduced in accordance with s. 60
212.06(7). This subparagraph shall only be available when the 61
lease or rental of such property is an established business or 62
part of an established business or the same is incidental or 63
germane to such business. 64
Section 2. This act shall take effect July 1, 2024. 65