Florida DOR Adopts Emergency Rule on Sales and Use Tax Limitation for the Sale of Boats

The Florida Department of Revenue (DOR) June 27 adopted an emergency rule on sales and use tax limitation for the sale of boats. The rule provides that a sale of a boat and corresponding trailer identified as a motor vehicle is taxed as a single item when sold to the same purchaser, at the same time, and included in the same invoice. The rule takes effect July 1. [Fla. Dep’t of Revenue, Emergency Reg. Section 12AER24-8, 06/27/24 Fla. Admin. Reg.]