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.
