Florida Motor Vehicle Sales Tax and County Surtax

In a Florida private car sale, the buyer pays sales tax — not the seller — at the county tax collector office during title transfer. The total is composed of two parts: 6% Florida state sales tax on the full purchase price, plus a county discretionary sales surtax (0.5%–1.5% depending on the county) that applies only on the first $5,000 of the price.

How Florida calculates the tax

• Base tax: 6% of the full purchase price (no SPV mechanism — Florida uses the actual declared price).
• County surtax: the buyer's COUNTY OF RESIDENCE surtax rate (between 0.5% and 1.5%) applied to the first $5,000 only.
• Example: a $15,000 car in Miami-Dade (1% surtax) = $900 state + $50 surtax = $950 total.
• Example: a $15,000 car in Pinellas County (1% surtax) = $900 state + $50 surtax = $950.
• Example: a $3,500 car in Hillsborough (1.5% surtax) = $210 state + $52.50 surtax = $262.50 total.
• Some counties have no surtax (e.g., parts of Citrus, Brevard) — check the buyer's county rate.

Gift transfers — no sales tax

• If the vehicle is gifted (no money exchanged), no sales tax is owed.
• Write 'gift' or '$0' on the title and bill of sale.
• The buyer still pays the title transfer fee ($75.25 / $77.25) and registration fees.
• Some county tax collectors will ask for a notarized gift affidavit — bring one to be safe.

Out-of-state credit

• If the buyer is moving to Florida and already paid sales tax on the vehicle in another state, Florida gives credit for the tax paid (up to 6%).
• Bring proof of the out-of-state tax paid (the original out-of-state title application or receipt).
• Only the difference (if Florida's 6% is higher than the other state's rate) is owed.