Motor Vehicle Warranty Fee (Lemon Law Fee)
Motor vehicle dealers and other persons in the business of selling or leasing motor vehicles must collect a $2.00 motor vehicle warranty fee
from the buyer or lessee. This fee is also called the "lemon law" fee.
The fee must be collected:
- At the time of sale or lease of a new motor vehicle (including recreational vehicles and demonstrator vehicles) for which a manufacturer's warranty is issued.
- At the time of sale of a new motor vehicle for which, as a condition of the sale, the dealer is not authorized to issue a manufacturer's warranty.
- At the time of lease of a new motor vehicle if the lessee is responsible for making repairs to the vehicle.
Vehicles not subject to the fee are:
- Motorcycles and mopeds
- Off-road vehicles
- Trucks over 10,000 pounds gross vehicle weight
- Sales or leases to city, county, or state agencies
Payment of the fee depends on where the vehicle will be registered and titled:
- If the vehicle will be registered and titled in Florida, the selling dealer must pay the fee to the county tax collector or private tag agency when the dealer
applies for title to the motor vehicle.
- If the vehicle will be removed from Florida and will not be titled or registered in Florida, the dealer must send the fee directly to the Florida Department of
Revenue with a Motor Vehicle Warranty Fee Remittance Report (Form DR-35 ). The fees and returns are due
when the dealer's sales and use tax returns are due.