Florida Proposes Amending Aircraft, Boats, Mobile Homes, Motor Vehicles Sales Tax Rules

The Florida Department of Revenue proposed amending Fla. Admin. Code Ann. r. 12A-1.007, concerning sales and use taxes on aircraft, boats, mobile homes, and motor vehicles. The proposed amendment: 1) changes the title provided for Form DR-123 to “Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State;" and 2) clarifies that all sales and use taxes paid by and refunded to a customer who has a vehicle repurchased are refundable to the manufacturer making the refund. If requested by July 11, a hearing will be held on July 11, at 12:00 p.m., at 2450 Shumard ...