Florida DOR Releases Revised Sales Tax Exemption Affidavit Form for Motor Vehicles Sold to Nonresidents

The Florida Department of Revenue Jan. 1 released a revised affidavit Form DR-123 for obtaining partial sales and use tax exemption for motor vehicles sold to residents of another state. The form includes fields for providing information concerning: 1) name, state of residence, and address of the nonresident purchaser; 2) name, address, and sales tax registration number of seller; and 3) motor vehicle’s description, identification number, motor number, sales price, and trade-in-allowance. [Fla. Dept. of Rev., Form DR-123, 01/01/21]

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