Florida Used Car Sales Tax: 6%, County Surtax and Trade-Ins

In Florida you pay 6% state sales tax on a used car's price, plus your county's discretionary surtax on only the first $5,000, and the county is set by the home address on your title or registration, not where the car was sold. A dealer collects it at the sale. In a private sale you pay it at the motor vehicle service center when you transfer the title. A trade-in lowers the taxable price, a true gift is not taxed, and the $225 new-plate charge newcomers grumble about is a registration fee, not a tax.

I'm not a CPA, and Florida's rules have more fine print than you'd expect. Everything below was read on Sunday, October 18, 2026, straight from the Florida Department of Revenue, the Florida Statutes on the Legislature's site and FLHSMV. Where a rule depends on your facts, I'll say so instead of pretending it's simple.

The 6% part

Section 212.05 of the Florida Statutes sets the rate at 6 percent, and the whole tax on an installment or financed sale is due at the moment of the sale, same as cash. So financing a $14,000 car doesn't spread the tax out; you owe $840 in state tax up front, or it gets rolled into the loan.

The county surtax and the $5,000 cap

Most counties add a discretionary sales surtax. Section 212.054 says the sales amount above $5,000 on any single item isn't subject to the surtax, and that a motor vehicle sale is deemed to happen in the county of the buyer's residence address on the registration or title. The Department of Revenue's sales tax page says the same thing in plainer words.

The county rates live on Form DR-15DSS for calendar year 2026. A few examples from it, as of Oct 18, 2026:

• Citrus and Collier: no surtax.
• Orange and Palm Beach: 0.5%. Palm Beach's old 1% surtax was repealed at the end of 2025 and a new 0.5% school surtax started January 1, 2026.
• Broward and Miami-Dade: 1%.
• Hillsborough: 1.5%.
• Hamilton: 2%, the highest on the list.

Because of the cap, the surtax on any car over $5,000 is at most $5,000 times your county rate. On a $14,000 car, a Miami-Dade buyer pays $840 plus $50, or $890. A Collier buyer pays $840. A Hamilton buyer pays $840 plus $100. Heads up if you live in Brevard or Charlotte: the form shows their surtaxes set to expire December 31, 2026, so a January 2027 purchase could price differently. Check the 2027 form when it comes out in November.

Dealer sale versus private sale

At a dealership, the dealer collects state tax and surtax on the deal. In a private sale nobody collects it at the curb. FLHSMV's "Buying from a Private Sale" page (flhsmv.gov blocks automated checks, so it's unlinked here) says the price doesn't include sales tax or tag and title fees, that you pay those at a motor vehicle service center when you transfer ownership, and that it has to happen within 30 calendar days to avoid a late transfer penalty. The same page reminds buyers that Florida has no lemon law for used cars; our Florida used car lemon law post covers what protection does exist. For the paperwork itself, see our Florida title transfer for private sales guide.

Trade-ins: who gets the credit

Section 212.09 says that when a used item is taken in trade for resale, tax is paid on the price minus the trade credit, for used purchases as well as new. Trade a $5,000 car toward that $14,000 car and the state tax is figured on $9,000. The same section has a limit for private sellers: someone who isn't a registered vehicle seller and takes something other than a vehicle, boat, aircraft or mobile home in trade can't use it as a credit. Swap your car for your neighbor's car and the trade counts. Swap your car for a jet ski trailer and a laptop, and it doesn't.

Gifts and family transfers

The Department of Revenue's gift FAQ says a gift of a vehicle between individuals is nontaxable when the title passes with no payment of any kind and the new owner doesn't take over a lien. You declare it on the title application, with a sworn statement describing the car, naming the donor and stating there was no payment and no assumed lien. That exemption is about gifts, so if your uncle "sells" you the car for $3,000, expect to be taxed on a sale. And transfers between a person and a corporation are presumed to involve payment, at fair market value if nothing is stated.

Moving to Florida, or buying here and leaving

If you paid a like sales tax in another state, Section 212.06 lets it count against what Florida wants, and you pay only the difference. Buy in a 4% state and you owe roughly the other 2% plus surtax when you register here. Going the other way, Section 212.08(10) says a resident of another state buying a car in Florida pays tax equal to their home state's rate, capped at Florida's, and signs a notarized statement of intent to license the car at home within 45 days. Our buying a used car out of state post has the broader checklist.

Then the fee that surprises newcomers. Section 320.072 imposes $225 on the initial registration of many vehicles. It doesn't apply to renewals or to moving an existing Florida plate from a car you got rid of to the new one. It's a registration charge, separate from sales tax.

Before you pay tax on a lemon

Tax is the same on a clean car and a flood-washed one. Search NMVTIS for title brands, and read our used car sales tax overview for other states. We're a licensed CARFAX and AutoCheck reseller, not affiliated with CARFAX, AutoCheck or Experian. As of mid October 2026 guest reports run about $5.50, members pay about $4.50 and the bundle is about $6.75, versus roughly $39.99 to $44.99 at retail. Confirm at checkout, since prices do change.

Sources

• Florida Statutes 212.05, 212.054, 212.06, 212.08, 212.09 and 320.072 on leg.state.fl.us; Florida DOR DR-15DSS (2026), sales tax page and gift FAQ; FLHSMV Buying from a Private Sale (unlinked); all read Oct. 18, 2026