Florida Sales Tax Guide · 2026
How Florida Sales Tax Works for Vehicle Purchases: DR-15 Guide
Definition: When you buy a vehicle in Florida, you pay 6% state sales tax plus a county discretionary surtax on the taxable purchase price. Dealers collect the tax and remit it to the state on Form DR-15 (the Florida Sales and Use Tax Return). In private-party sales, the buyer pays the tax directly to FLHSMV when titling the vehicle.
The basic formula
| Step | What happens | Example ($30,000 car, $8,000 trade-in, 1% county surtax) |
|---|---|---|
| 1. Start with the price | Agreed purchase price before tax. | $30,000 |
| 2. Subtract trade-in | Florida lets you deduct the trade-in allowance from the taxable amount. | $30,000 − $8,000 = $22,000 |
| 3. Apply 6% state tax | Calculated on the net taxable price. | $22,000 × 6% = $1,320 |
| 4. Add county surtax | Your county's discretionary surtax rate applies (rates vary by county — check your county). | $22,000 × 1% = $220 |
| 5. Total tax due | Collected by the dealer at sale, or paid by the buyer at FLHSMV for private sales. | $1,540 |
Who collects and remits: the DR-15
Form DR-15 is Florida's Sales and Use Tax Return. Licensed dealers file it — usually electronically, monthly, quarterly, or annually depending on volume — to report and pay over the tax collected on vehicle and other taxable sales. A simplified DR-15EZ exists for smaller filers. If you are a dealer, late filing draws penalties and interest, so calendar discipline matters.
Common vehicle purchase scenarios
| Scenario | How tax is handled |
|---|---|
| Buying from a Florida dealer | Dealer adds state tax + county surtax to the deal, collects it, and remits via DR-15. Trade-in credit applies. |
| Private-party / casual sale | Buyer pays the tax at the FLHSMV tax collector's office when applying for title and registration. Bring the bill of sale. |
| Out-of-state purchase, titled in Florida | Florida use tax may apply at registration. Credit is generally given for sales tax legally paid to another state — keep that proof of payment. |
| Leasing a vehicle | Sales tax is generally due on each monthly lease payment rather than the full vehicle price up front. |
| Gifts and family transfers | Some transfers (for example, certain transfers between spouses or as gifts with proper documentation) may be exempt — but the exemption must be documented correctly at titling. |
Frequently asked questions
What is the sales tax on a car purchase in Florida?
Florida charges 6% state sales tax on vehicle purchases, plus a county discretionary surtax that varies by county. The total is calculated on the purchase price minus any trade-in allowance and other eligible adjustments.
What is Form DR-15 in Florida?
Form DR-15 is Florida's Sales and Use Tax Return, filed by dealers and other registered sellers to report and remit the sales tax they collect, including tax on vehicle sales. Most dealers file it electronically.
Do I pay sales tax on a private-party car purchase in Florida?
Yes. In a casual or private-party sale, the buyer pays the applicable sales tax and surtax to the Florida Highway Safety and Motor Vehicles (FLHSMV) office when applying for title and registration.
Does a trade-in reduce sales tax on a car in Florida?
Yes. Florida allows the value of a trade-in vehicle to be subtracted from the purchase price before sales tax is calculated, which lowers the tax due on the new vehicle.
What if I buy a car out of state and bring it to Florida?
Florida's use tax may apply when you title and register an out-of-state vehicle here. You generally receive credit for sales tax legally paid to another state, and only the difference (if any) is due, but documentation is required.
Buying, selling, or dealing vehicles?
Triumph Solutions keeps dealers compliant on DR-15 filings and helps buyers understand the true after-tax cost.
Call (954) 352-3927 or email totalsourcenet@gmail.com
General educational information only — not tax advice. Rates, surtaxes, and exemptions change; verify current figures with FLHSMV or a qualified professional. Triumph Solutions, Hollywood, FL.