DATE ISSUED: June 8, 2012
Effective January 1, 2013, section 212.08(7), Florida Statutes (F.S.), is amended to provide an exemption from sales and use tax on the sale or lease of accessible taxicabs. The term "accessible taxicab" is defined to mean:
A chauffeur-driven taxi, limousine, sedan, van, or other passenger vehicle for which an operator is hired to use for the transportation of persons for compensation, which:
When a lift, ramp, or any other device is installed through an aftermarket conversion of a stock motor vehicle, only the charge for the conversion is exempt from tax. The motor vehicle itself is taxable.
To be entitled to this exemption, the purchaser must present to the seller, and the seller must retain in its records, a blanket certificate of exemption that indicates in the "other" field that the purchaser is purchasing an accessible taxicab or any aftermarket conversion of a stock motor vehicle for use as provided in section 212.08(7)(iii), F.S. (See Form DR-97 - Suggested Format for Blanket Exemption Certificate Based on Property's Use.)
Reference: Section 8, Chapter 2012-32, Laws of Florida; section 212.08(7)(iii), Florida Statutes
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our website at www.floridarevenue.com or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.