Fla. Admin. Code Ann. R. 12A-1.110 - Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program

(1) Definitions. For purpose of this rule, the following terms mean:

(a) "Eligible contribution" or "Contribution" means a monetary contribution, as defined in Section 212.1832, F.S., from a person purchasing a motor vehicle from a dealer, or registering a motor vehicle purchased from someone other than a dealer, to an eligible nonprofit scholarship-funding organization to be used under the Florida Tax Credit Scholarship Program established under Section 1002.395, F.S.

(b) "Eligible nonprofit scholarship-funding organization" or "organization" has the same meaning as provided in Section 1002.395(2), F.S.

(c) "Motor vehicle" has the same meaning as provided in Section 320.01(1)(a), F.S., but does not include a heavy truck, truck tractor, trailer, or motorcycle.

(d) "Program" means the Florida Tax Credit Scholarship Program elated to the motor vehicles sales tax credit under Section 212.1832, F.S.

(2) Contributing to the Program.

(a) Any person, including persons who are not Florida residents, purchasing a motor vehicle from a dealer or registering a motor vehicle purchased from someone other than a dealer may designate the lesser of $105 or the amount of state sales tax due to the Program. An eligible contribution must be accompanied by Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit - Contribution Election (Form DR-HS1, incorporated by reference in Rule 12A-1.097, F.A.C.).

(b) Dealers, designated agents, and private tag agents are required to provide the purchaser with the opportunity to make a contribution and with a copy of the contribution election form (Form DR-HS1) at the time of purchase of a motor vehicle or at the time of registration of a motor vehicle that was not purchased from a Florida dealer. Vehicle purchasers and registrants are not required to complete Form DR-HS1, and dealers, designated agents, and private tag agents are not required to retain Form DR-HS1, if the purchaser or registrant chooses not to make a contribution.

(c) Dealers, designated agents, and private tag agents may, but are not required to, separately state a contribution on a sales invoice or other evidence of the motor vehicle sale, purchase, or registration.

(d) A contribution may not be made for any of the following:

1. Any tax other than the state sales tax imposed by Section 212.05, F.S.

2. Any tax due on a warranty or other taxable item sold in conjunction with a motor vehicle.

3. Any tax due on the lease or rental of a motor vehicle.

(3) Reporting contributions.

(a) Dealers, designated agents, and private tag agents who receive contributions must remit those contributions to the applicable organization. Contributions must be reported to both the organization and the Department using Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit - Dealer Contribution Collection Report (Form DR-HS2, incorporated by reference in Rule 12A-1.097, F.A.C.) no later than the date returns filed under Section 212.11, F.S., are due for the period in which the contributions are received. The fastest and easiest way to submit the Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit - Dealer Contribution Collection Report to the Department is online at floridarevenue.com/taxes/sfo. Dealers, designated agents, and private tag agents may also report by using a paper report made available on the Department's website.

(b) If an organization has a web application used for collecting contributions, dealers, designated agents, and private tag agents may use the web application instead of submitting Form DR-HS2. The organization must collect, at a minimum, the same information required on Form DR-HS2.

(c) Any dealer, designated agent, or private tag agent required to file Form DR-HS2 who fails to do so may be subject to penalty as prescribed by Section 212.1832(3)(f), F.S. A dealer, designated agent, or private tag agent may also be subject to penalty if it is later discovered that contributions were received but not reported, even if such contributions were paid over to an organization.

(d) Dealers, designated agents, and private tag agents who receive contributions must separately report them on their sales and use tax returns. The total amount of sales tax that would otherwise be due must be included in the amount of tax reported on the tax return. Contributions must be reported both in total deductions claimed and separately as program credit on the appropriate line of the return. Contributions may not be netted against the tax otherwise due on the return.

(4) Reporting of contributions by participating eligible nonprofit scholarship-funding organizations.

(a) Each organization is required to report to the Department the contributions received during each calendar month using Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit - Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization (Form DR-HS3, incorporated by reference in Rule 12A-1.097, F.A.C.). The report is due to the Department on or before the 20^th day of the month following the month of collection. If the 20^th falls on a Saturday, Sunday, or state or federal holiday, the report must be received on the first business day following the 20^th.

(b) The fastest and easiest way to complete the Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program - Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization is online at floridarevenue.com/taxes/sfo. Organizations may also report by using a paper report made available on the Department's website.

Notes

Fla. Admin. Code Ann. R. 12A-1.110

Rulemaking Authority 213.06(1) FS. Law Implemented 212.05, 212.1832 FS.

Adopted by Florida Register Volume 45, Number 201, October 15, 2019 effective 10/28/2019, Amended by Florida Register Volume 51, Number 023, February 4, 2025 effective 2/20/2025.

New 10-28-19.