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Florida sales tax is due at the rate of 6% on the $20,000 sales price of the vehicle. No discretionary sales surtax is due.
Businesses can deduct a collection allowance of 2.5% of the first $1,200 due (not to exceed $30) when you file and pay electronically and on time.
The Florida Motor Fuel Tax Relief Act of 2022 reduces the tax rate on motor fuel by 25.3 cents per gallon.
Please read the Instructions for DR-15 Sales and Use Tax Returns (Form DR-15N), incorporated by reference in Rule 12A-1.097, F.A.C., before you complete this return. Instructions are posted at floridarevenue.com/forms. File and Pay Online to Receive a Collection Allowance.
You may file and pay tax online or you may. complete this return and pay tax by check. or money order and mail to: Florida Department of Revenue.
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Sales and Use Tax and Discretionary Sales Surtax Rates Sales tax and discretionary sales surtax are calculated on each taxable transaction. Floridas general state sales tax rate is 6% with the following exceptions: Retail sales of new mobile homes - 3% Amusement machine receipts - 4%
Sales and use tax is generally reported on the Sales and Use Tax Return (Form DR-15 ). Form DR-15, instructions (Form DR-15N. ) and other sales and use tax forms and publications are available on the Departments Forms and Publications webpage under Sales and Use Tax.

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