Florida DOR Adopts Amendments to Sales Tax Regulations on Aircraft, Boats, Motor Vehicles, Mobile Homes

The Florida Department of Revenue (DOR) Feb. 5 adopted amendments to regulations regarding the sale of aircraft, boats, motor vehicles, and mobile homes for sales and use tax purposes. The regulations provide: 1) that the sale of a boat and the corresponding trailer identified as a motor vehicle discretionary sales surtax is due at the surtax rate imposed by the county where the residence address of the purchaser is located; and 2) the sale of a boat and the corresponding trailer identified as a motor vehicle is taxed as a single item when sold to the same purchaser, at the ...