Solid Waste Fees, Motor Vehicle Fees, and Gross Receipts Tax on Dry Cleaning
Solid Waste
Lead-acid Battery Fee
$1.50 per battery sold for use in motor vehicles, vessels, or aircraft
This fee is imposed upon the retail dealer at the time of sale. The dealer has the option of passing this fee on to the purchaser as a cost item. If so, the fee must be separately stated on the sales invoice and included in the total amount subject to sales tax.
If batteries subject to the fee are sold to tax-exempt entities, such as churches or government organizations, the retailer must pay the fee.
The $1.50 fee applies to new or remanufactured batteries for use in motor vehicles (on-road or off-road), vessels (boats and yachts), or aircraft. It is due whether the battery is sold separately or as a component part of the vehicle, vessel, or aircraft.
The fee is not imposed on the sale of a battery for resale. However, if a battery intended for resale is used for any other purpose, the dealer who sold it becomes liable for the fee.
New Tire Fee
$1 per new tire sold for use on a motor vehicle
This fee is imposed upon the retail dealer at the time of sale and is due whether the tire is sold separately or as a component part of a vehicle. The dealer has the option of passing this fee on to the purchaser as a cost item. The fee must be separately stated on the sales invoice and included in the total amount subject to sales tax.
If new tires subject to the fee are sold to tax-exempt entities, such as churches and government organizations, the retailer must pay the fee.
A "new tire" is one that has never been used on or off the roads of Florida. This does not include recaps.
A "motor vehicle" is one that transports people or cargo and includes automobiles, motorcycles, trucks, trailers, semi-trailers, and truck tractors. It also includes any vehicle regardless of whether it operates on the roads of Florida, such as golf carts, all-terrain vehicles, and travel trailers.
The fee is not imposed on:
- New tires sold for resale.
- New tires for use on vehicles that are muscular driven, track driven or used on a farm, such as bicycles, mopeds, and farm trailers. If sold to a farmer, the selling dealer should have an affidavit stating the tires will be used exclusively on the farm. Refer to the suggested affidavit format below.
When a tire is returned for a "full credit," the dealer may take a credit for the fee paid. If a new tire is "swapped" at no charge, no fee is due on the new tire. If a partial refund is given on the purchase of a new tire, the entire fee is due on the new tire sold.
Motor Vehicles
Motor Vehicle Warranty Fee ("Lemon Law Fee")
$2 per new motor vehicle
Motor vehicle dealers and other persons in the business of selling or leasing motor vehicles must collect the motor vehicle warranty fee, also called the "lemon law" fee, from the purchaser or lessee as follows:
- At the time of sale or lease of a new vehicle (including recreational vehicles and demonstrator vehicles) for which a manufacturer's warranty is issued.
- At the time of sale or lease of a new vehicle for which the dealer is not authorized to issue a manufacturer's warranty. These vehicles will be titled as used vehicles. Sales or leases of other used vehicles are not subject to the fee.
Vehicles that are 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.
The method of remittance depends on where the vehicle will be registered and titled.
- If the vehicle will be registered and titled in Florida, the selling dealer must remit the fee to the county tax collector or private tag agency when the dealer applies for title.
- 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 Department of Revenue along with a Motor Vehicle Warranty Fee Remittance Report (Form DR-35). To obtain this form, see "For Information and Forms" below.
Rental Car Surcharge
$2 per day or any part of a day
This surcharge is imposed on the lease or rental of motor vehicles designed to accommodate less than nine passengers. It is included in the lease or rental price on which sales tax is computed and must be listed separately on the invoice.
The surcharge applies to the first 30 days of the lease or rental, whether or not the vehicle is licensed in Florida. If the rental or lease of a vehicle is for longer than 30 days, only the first 30 days are subject to the surcharge. If the lease is renewed, the first 30 days of the renewed lease is subject to the surcharge.
If payment for the lease or rental of a motor vehicle is made in Florida, the surcharge applies. If a motor vehicle is leased and paid for in Florida, then removed from the state, the surcharge still applies. If the motor vehicle is leased in Florida, but driven and paid for in another state, then the surcharge does not apply.
The surcharge is not imposed on leases or rentals to tax-exempt entities, such as churches or government organizations, that present a valid Consumer's Certificate of Exemption.
Dry Cleaning
Tax on Gross Receipts of Dry-Cleaning Facilities
2 percent gross receipts tax
This tax is imposed on all charges by dry-cleaning and dry drop-off facilities that are in the business of laundering and dry-cleaning clothing and other fabrics.
The tax is not imposed on:
- Coin-operated laundry machines.
- Laundry done on a wash, dry, and fold basis.
- Uniform rentals.
- Linen supply services.
A dry-cleaning facility may choose to pass the gross receipts tax on to its customers. There is no consumer exemption. Entities that are exempt from paying sales and use tax, such as political subdivisions, nonprofit religious institutions, or veterans' organizations, are not exempt from gross receipts tax.
How to Register and Remit Taxes and Fees
Businesses must register with DOR to collect new tire fees, lead-acid battery fees, rental car surcharges, and gross receipts tax. You can register via the Department's Internet site. Go to www.myflorida.com/dor and click on
e-Services. If you do not have Internet access, you can complete a paper Application to Collect and/or Report Tax in Florida (Form DR-1). Obtain Form DR-1 from your local DOR service center or one of the contacts listed below.
After your application is approved, you will receive a Solid Waste and Surcharge Return (Form DR-15SW). Use it to report and pay the fees, surcharges, and/or taxes that you collect.
Registration is not required to collect and report lemon law fees.
Reference Material
Tax Laws
Call Taxpayer Services to request a copy of Rule 12A-1.007, Florida Administrative Code, Aircraft, Boats, Mobile Homes, and Motor Vehicles; Rule 12A-12, F.A.C., Solid Waste Fees; Rule 12A-16,F.A.C., Rental Car Surcharge; and Rule 12B-11, F.A.C., Tax on Gross Receipts on Dry Cleaning. Tax laws are also available on DOR's Internet site. Look for the Florida Tax Law Library.
Brochures
The following brochures are available from your local Department of Revenue service center, the DOR Distribution Center, or Taxpayer Services.
- Motor Vehicles
- Aircraft Dealers and Brokers
- Boat Dealers and Brokers
- Florida Taxes on Laundering, Dry Cleaning, Tailoring, and Shoe Repair
For Information and Forms
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671, or call the service center nearest you.
Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.
To receive forms by mail:- Order multiple copies of forms from our Internet site, or
- Mail form requests to:
Distribution Center
Florida Department of Revenue
168A Blountstown Hwy
Tallahassee FL 32304-3761
Department of Revenue service centers host educational seminars about Florida’s taxes. Visit our Taxpayer Education internet page to get a schedule of upcoming seminars and to register.