I. REGISTRATION PERIODS
LICENSE PLATE RATES INSTRUCTION SHEET
The 12-month registration period begins the first day of the owner's birth month (Exceptions: Company owned vehicles use the month of June; truck-
tractors, semi-trailers and buses use a December birth month). Mobile homes use a January 1 begin date. If the rate chart indicates annual, half
year, and quarter year fee calculations, you must determine the number of months of tax required. To determine the number of months of tax
required, start with the month the vehicle was purchased or subject to registration and count through the month prior to the owner's birth month.
Three months or less requires the quarter year rate, four to six months requires the half-year rate, and over six requires the full year rate. (Example:
You purchased your vehicle in November and your birth month is June, count a total of seven months (November through May) and the full year rate
would be required.
II. TRUCKS AND TRAILERS
– WEIGHTS
For trucks weighing 5,000 lbs. or less, if the shipping weight is not available on the manufacturer's certificate of origin, the net weight or actual
scale weight in pounds with complete catalog equipment must be provided. A certified weight affidavit from a weighing station will meet this
requirement. The gross vehicle weight (GVW) as declared by the owner, is required on all truck-tractors and trucks weighing over 5000 pounds.
For heavy trucks with net weight of 5001-7999 lbs., GVW is calculated by adding the net weight of the truck and the truck's load. For heavy trucks
with net weight of 8000 lbs. up and truck-tractors, the GVW is calculated by adding the net weight of the truck or truck-tractor and its load to the net
weight of the trailer and its load.
III. INITIAL REGISTRATION FEE
Imposed upon the initial application for registration of private automobiles, trucks 5,000 lbs. or less and motor homes.
The $225.00 Initial Registration Fee does not apply to:
A. Any registration renewal transaction.
B. A transfer or exchange of a registration license plate for a motor vehicle that has been disposed of to a newly acquired motor vehicle in
compliance with Sections 320.0609(2) or (5), Florida Statutes.
C. Any initial registration that occurs when a transfer of Florida title is processed between co-owners as provided by Section 319.22, Florida
Statutes, or when a transfer of ownership by operation of law occurs as provided by Section 319.28, Florida Statutes. Additionally, the fee
does not apply when the transfer of title occurs from a person to a member of that person's immediate family. Section 657.002, Florida
Statutes, defines immediate family as parents, children, spouse, or surviving spouse of the member, or any other relative by blood, marriage, or
adoption residing in the same household with the registered owner.
D. The registration of a motor vehicle owned by and operated exclusively for the personal use of:
1) Any member of the United States Armed Forces, or his/her spouse or dependent child, who is not a resident of this state and who is
stationed in this state while in compliance with military orders.
2) Any former member of the United States Armed Forces, or his/her spouse or dependent child, who purchased such motor vehicle while
stationed outside of Florida, who has separated from the Armed forces and was not dishonorably discharged or discharged for bad
conduct, who was a resident of this state at the time of enlistment and at the time of discharge, and who applies for registration of such
motor vehicle within 6 months after discharge.
3) Any member of the United States Armed Forces, or his/her spouse or dependent child, who was a resident of this state at the time of
enlistment, who purchased such motor vehicle while stationed outside of Florida, and who is now reassigned by military order to this
state.
4) Any spouse or dependent child of a member of the United States Armed forces who loses his life while on active duty or who is listed by
the Armed Forces as "missing-in-action." Such spouse or child must be a resident of this state and the serviceman must have been a
resident of this state at the time of enlistment. Registration of such motor vehicle must occur within 1 year of the notification of the
serviceman's death or of his status as "missing-in-action."
5) Any member of the United States Armed Forces, or his/her spouse or dependent child, who was a resident of this state at the time of
enlistment, who purchased a motor vehicle while stationed outside of Florida, and who continues to be stationed outside of Florida.
E. The registration of any motor vehicle owned or exclusively operated by the state or by any county, municipality, or other governmental entity.
F. The registration of a truck defined as a "goat", or any other vehicle when used in the field by a farmer or in the woods for the purpose of
harvesting a crop, including naval stores, during such harvesting operations, and which is not principally operated upon the roads of this state.
The "goats" are registered under "class code 93".
G. The registration of an automobile or truck defined as "ancient" (the vehicle was manufactured in 1945 or earlier) or "antique" (the vehicle was
manufactured beginning 1946 and of the age of 30 years or more after the date of manufacture), pursuant to s. 320.086(1) or (2), Florida
Statutes.
H. The initial registration fee shall not apply to any newly acquired vehicle, upon submission of an affidavit, indicating that the previous vehicle (not
disposed of) is not operational, or is in storage, or will not be operated on the streets and highways of this state.
IV. SALES TAX
Florida law requires sales tax to be collected on the purchase price of a motor vehicle, mobile home, or vessel. In the case of a straight sale, six
(6) percent tax will be collected on the total purchase price. Straight sales are those sales that do not involve a trade-in of a motor vehicle, mobile
home, or vessel.
In the case of sales involving trade-ins, sales tax must be collected on the amount of the cash difference between the retail value of the trade-in,
as covered in any official used motor vehicle, mobile home or vessel guide, and the sale price of the motor vehicle, mobile home, or vessel
acquired. The trade-in motor vehicle, mobile home, or vessel may be provided by a third party other than the purchaser. The trade-in motor
vehicle, mobile home, or vessel does not have to be titled in the name of the purchaser, to be used for trade-in credit, as long as the motor
vehicle, mobile home or vessel trade-in and the motor vehicle, mobile home or vessel purchase are part of a single transaction.
In addition to the six (6) percent sales tax, some counties charge a local discretionary sales surtax. Discretionary surtax is calculated on motor
vehicles, mobile homes, or vessels when the residence address of the purchaser on the certificate of title or registration is located within a
discretionary surtax county. The discretionary sales surtax applies to the first $5,000 of the sales price. For more information on the
discretionary surtax you may contact the Florida Department of Revenue or your Florida County Tax Collector’s office.
Sales tax exemption information may be specified on an accurately completed form HSMV 82040, Application for Certificate of Title with/without
Vehicle Registration.