RSA 12A-13.002 - Collection and Remittance of Fee

(1) Each motor vehicle dealer licensed under Section 320.27, F.S., and each person engaged in the business of leasing motor vehicles, is required to collect a $2 fee from the consumer at the consummation of the sale of a motor vehicle or at the time of entry into a lease agreement for a motor vehicle. The term "motor vehicle" means those motor vehicles as defined in Section 681.102(14), F.S.

(2) All fees collected for motor vehicles that are titled and registered in this state must be remitted to the county tax collector or private tag agency.

(a) Each county tax collector is required to file a Motor Vehicle Warranty Remittance Fee Report (Form DR-35) and remit such fees to the Department at or within the time or times prescribed in Section RSA 219.07, F.S.

(b) Each private tag agent is required to file a Motor Vehicle Warranty Remittance Fee Report (Form DR-35) and remit such fees to the Department at or within the times the private tag agent's sales and use tax and return is due. See Rule RSA 12A-1.056, F.A.C.

(3) All fees collected for motor vehicles sold or leased by motor vehicle dealers in this state for titling and registering outside this state must be remitted directly to the Department. Dealers are required to file a Motor Vehicle Warranty Remittance Fee Report with the Department and remit the collected fees monthly. Dealers who have not sold or leased a motor vehicle for titling and registering outside this state during the monthly reporting period are not required to file a report for that reporting period.

(4) Form DR-35, Motor Vehicle Warranty Fee Return (R. 01/17 Effective 01/17) (http://www.flrules.org/Gateway/reference.asp?No=Ref-07751) is hereby incorporated by reference in this rule. Form DR-35 is available, without cost, by one or more of the following methods:

1) downloading the form from the Department's website at www.floridarevenue.com/forms; or,

2) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or,

3) visiting any local Department of Revenue Service Center; or,

4) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

Notes

RSA 12A-13.002

Rulemaking Authority 213.06(1) FS. Law Implemented 219.07, RSA 320.27 (1)(c), RSA 681.102(14), 681.117 FS.

New 4-5-89, Amended 5-4-03, 9-28-04, 1-11-10, 5-9-13, Amended by Florida Register Volume 42, Number 250, December 28, 2016 effective 1/10/2017.