TIP #98(A)117 Motor Vehicles Sales Tax Rates By State as of August 1, 1998, and Tax Credit Application Section 212.06(7), F.S., allows a credit to be given on tangible personal property brought into Florida where a like tax has been lawfully imposed and paid in another state. If the amount paid is equal to or greater than the amount imposed by Florida, no additional tax is due. If the amount is less than the amount imposed in Florida, only the difference between the two is due. However, it is presumed that tangible personal property used in another state, territory of the U.S., or District of Columbia, for six months or longer before being brought into Florida, was not purchased for use in Florida. It is the position of the Department that credit shall be given for a like tax paid in another state whether the tax has been paid to the state, or a county or city (local taxes) within the other state, and provided the like tax is related to the transaction. TIP #98(A)117 ALABAMA 2% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Boats without motors are taxed at 4%. Occasional or isolated sales are NOT exempt. Local taxes authorized. ALASKA No Sales Tax. Local taxes authorized. ARIZONA 5% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales ARE exempt. Local taxes authorized. ARKANSAS 4 5/8% Sales Tax rate. Sales tax imposed on new motor vehicles. No tax on used motor vehicles unless not previously registered in Arkansas. Credit for trade-in allowed. Occasional or isolated sales are NOT exempt. Local taxes authorized. CALIFORNIA 7.25% Sales Tax rate. The 7.25% tax rate is comprised of 6% state and 1.25% city/county statewide on new and used vehicles. No credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. 1998 Motor Vehicle Sales and Use Tax Survey COLORADO 3% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. CONNECTICUT 6% Sales Tax rate. Tax calculated on sales price of motor vehicle, less credit for trade-in when purchased from a licensed motor vehicle dealer. Occasional or isolated sales are NOT exempt. DELAWARE No Sales Tax. A motor vehicle document fee of 2.75% is imposed. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. DISTRICT OF COLUMBIA No Sales Tax (on motor vehicles). A motor vehicle excise tax is imposed. No credit for trade-in; 6% of fair market of new & used 3,499 lb. or less; 7% on fair market value of new & used 3,500 lb. or more. FLORIDA 6% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. 1998 Motor Vehicle Sales and Use Tax Survey GEORGIA 4% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales ARE exempt. Local taxes authorized. HAWAII 4% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales ARE exempt. Local taxes authorized. IDAHO 5% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. ILLINOIS 6.25% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. INDIANA 5% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. 1998 Motor Vehicle Sales and Use Tax Survey IOWA 5% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Trucks, trailers, and semitrailers used in interstate commerce are exempt. KANSAS 4.9% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. KENTUCKY No Sales Tax (on motor vehicles). There is a motor vehicle usage tax on retail price: 6% on new vehicle with no credit for trade-in; 6% of N.A.D.A. average value on used vehicles with credit for trade-in, if the trade-in was previously registered in Kentucky. NOTE: Mobile homes, trailers, and boats are subject to 6% sales tax. Credit is allowed by Florida on mobile homes, trailers, and boats. LOUISIANA 4% Sales Tax rate. Tax calculated on the sales price of new or used motor vehicles, less credit for trade-in. Trucks and trailers over 26,000 lbs. used 80% of the time in interstate commerce are exempt. Occasional or isolated sales are NOT exempt. Local taxes authorized. MAINE 6% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. 1998 Motor Vehicle Sales and Use Tax Survey MARYLAND No Sales Tax (on motor vehicles). A motor vehicle excise tax of 5% on fair market value - no credit for trade-in. Occasional or isolated sales are NOT exempt. MASSACHUSETTS 5% Sales Tax rate. Credit for trade-in allowed when motor vehicle traded in to a registered dealer. Occasional or isolated sales are NOT exempt. MICHIGAN 6% Sales Tax rate. No credit for trade-in. Occasional or isolated sales are NOT exempt. Concrete mixing trucks used for industrial purposes are exempt. MINNESOTA 6.5% Sales Tax rate. A sales tax on motor vehicles is imposed on new and used motor vehicles, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. Ambulances owned and operated by local governments are exempt. Effective 7198, ready mix concrete trucks are exempt. 1998 Motor Vehicle Sales and Use Tax Survey MISSISSIPPI
5% Sales Tax rate on motor vehicles and light trucks; 3% on heavy trucks; 3% on semitrailers. No credit is allowed by Mississippi for tax paid in Florida on motor vehicles, trucks, and semitrailers. Credit is allowed for tax paid in Florida ONLY on mobile homes, trailers, boats, motorcycles, and offroad vehicles. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. MISSOURI 4.225% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales of less than $3,000 ARE exempt. Local taxes authorized. MONTANA No Sales Tax. Motor vehicle tax calculated on manufacturer's F.O.B. factory list price - new only. Used motor vehicles: no sales tax but a 2% local property tax based on average trade-in value from N.A.D.A. Blue Book. No credit for trade-in. Occasional or isolated sales ARE exempt. Local taxes authorized. NEBRASKA
4.5% Sales Tax rate. Rate is effective 7198 through 63099. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. 1998 Motor Vehicle Sales and Use Tax Survey NEVADA 6.5%, 6.75%, or 7% Sales Tax rate (depending on county). 4.5%, 4.75%, or 5% credit on value of trade-in depending upon the county. All motor vehicles sold by a retailer are subject to 2% sales tax regardless of the total trade-in allowance. Occasional or isolated sales are NOT exempt. Local taxes authorized. NEW HAMPSHIRE No Sales Tax. No state sales tax; local permit fee. NEW JERSEY 6% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Only commercial vehicles over 26,000 lb., 18,000 lb. for farm vehicles, or operated pursuant to ICC permit, not taxable. Occasional or isolated sales are NOT exempt. NEW MEXICO No Sales Tax (on motor vehicles). A motor vehicle excise tax is imposed on new and used vehicles on sales price less credit for trade-in. Occasional or isolated sales are NOT exempt. 1998 Motor Vehicle Sales and Use Tax Survey NEW YORK 4% Sales Tax rate (4.25% in N.Y. City). State sales tax plus applicable local tax. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. NORTH CAROLINA No Sales Tax (on motor vehicles). Motor vehicles are subject to a 3% highway use tax (maximum $1,500). NORTH DAKOTA No Sales Tax (on motor vehicles). A motor vehicle excise tax of 5% is imposed on new and used motor vehicles less credit for trade-in. Occasional or isolated sales are NOT exempt. NOTE: New mobile homes are subject to 3% sales tax; boats and offroad vehicles are subject to 5% sales tax. Credit is allowed by Florida on new mobile homes, boats, and offroad vehicles. OHIO 5% Sales Tax rate. Credit for trade-in allowed only when motor vehicle traded to a new motor vehicle dealer. Occasional or isolated sales are NOT exempt. Local taxes authorized. Credit for trade-in allowed on new or used watercraft when another watercraft is given in trade and the seller is registered with the Ohio Department of Natural Resources. OKLAHOMA No Sales Tax (on motor vehicles). An excise tax is imposed on new motor vehicles on the delivered price. Value on used vehicles is 65% of the preceding year's value to a minimum value of $250 reached according to age. No credit for trade-in. Occasional or isolated sales are NOT exempt. 1998 Motor Vehicle Sales and Use Tax Survey OREGON No Sales Tax. No state sales tax; registration fee in lieu of taxes. Fee is by weight for truckers. PENNSYLVANIA 6% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. RHODE ISLAND 7% Sales Tax rate. Effective 7/29/93 boats are no longer subject to tax. Trade-in credit allowance on automobiles only. Occasional or isolated sales are NOT exempt. SOUTH CAROLINA 5% Sales Tax rate ($300 maximum). Tax calculated on sales price of new or used motor vehicle, less credit for trade-in (maximum $300 cap). Occasional or isolated sales are NOT exempt. Local taxes authorized. SOUTH DAKOTA No Sales Tax (on motor vehicles). An excise tax is imposed on new and used motor vehicles with a credit allowed for trade-in. Occasional or isolated sales are NOT exempt. 1998 Motor Vehicle Sales and Use Tax Survey TENNESSEE 6% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. TEXAS
6.25% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. UTAH 4.750% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized and may be assessed in lieu of state rate. VERMONT 6% Purchase and Use Tax rate. Credit allowed for trade-in. Occasional or isolated sales are NOT exempt. VIRGINIA 3% Sales Tax rate ($35 minimum). No credit is allowed by Virginia for tax paid in Florida unless a Florida title or registration has been established and submitted to Virginia when applying for the Virginia title. Issuance of a Florida temporary tag will satisfy the titling or registration requirement. $35 minimum. No credit for trade-in. Occasional or isolated sales are NOT exempt. 1998 Motor Vehicle Sales and Use Tax Survey WASHINGTON 6.5% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. WEST VIRGINIA No Sales Tax (on motor vehicles). A 5% motor vehicle privilege tax is imposed on new and used motor vehicles and administered by Department of Motor Vehicles. Credit allowed for trade-in only if the vehicle being traded in has been previously titled in West Virginia in the name of owner who is applying for title. Occasional or isolated sales are NOT exempt. WISCONSIN 5% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. Local taxes authorized. WYOMING 4% Sales Tax rate. Tax calculated on sales price of new or used motor vehicle, less credit for trade-in. Occasional or isolated sales are NOT exempt. TERRITORIES The full amount of Florida Sales Tax is imposed on the sales price of each motor vehicle to be exported to territories or foreign countries, when the motor vehicle is delivered to the purchaser or his representative in Florida. Tax does not apply if the motor vehicle is irrevocably committed to the exportation process at the time of sale, and such process is continuous and unbroken. 1998 Motor Vehicle Sales and Use Tax Survey GUAM; PUERTO RICO The 6% Florida Use Tax will apply and be due on motor vehicles imported or caused to be imported from the territories of Guam and Puerto Rico for use, consumption, distribution or storage to be used or consumed in Florida within 6 months from the date of purchase. The Florida Use Tax does not apply if a like tax equal to or greater than the amount levied by Florida law has been lawfully imposed and paid in those territories. However, it shall be presumed that a motor vehicle used in the territories of Guam or Puerto Rico for 6 months or longer before being imported into Florida was not purchased for use in Florida. AMERICAN SAMOA; VIRGIN ISLANDS The 6% Florida Use Tax will apply and be due on motor vehicles imported or caused to be imported from the territories of American Samoa and the Virgin Islands for use, consumption, distribution or storage to be used or consumed in Florida. However, it shall be presumed that motor vehicles used in American Samoa or the Virgin Islands for 6 months or longer before being imported into Florida were not purchased for use in Florida. FOREIGN COUNTRIES Tax shall apply and be due on any aircraft, boat, mobile home, motor vehicle, or other vehicle imported or caused to be imported from a foreign country into Florida for use, consumption, distribution, or storage to be used or consumed in Florida. It does not matter if the aircraft, boat, mobile home, motor vehicle, or other vehicle was used in another country for a period of six months or more prior to the time it is brought into Florida. Furthermore, tax paid in another country will not be recognized by the State of Florida when calculating the tax due. The tax is calculated on the value of the vehicle at the time it is brought into Florida, not on the original purchase price.
|