May 1, 2026
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Motor Vehicle Leases
 Name  Data  References
Lease Tax Study ID 10  10
State Florida  Florida
Abbreviation FL  FL
Comments Rental Car Surcharge is subject to sales tax – https://www.flrules.org/gateway/readFile.asp?sid=0&tid=0&cno=12A-16&caid=960317&type=4&file=12A-16.doc
Method of Taxation Lease Payments/Monthly   Fla. Stat. 212.05(1)(c)2, and Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1
Tax Base Methodology Gross proceeds derived from the lease   Fla. Stat. 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1
Imposition Lessee   Fla. Stat. 212.05(1)(c).
Lease Tax Study Applicable State Rate 6% Discretionary maximum on each payment (See 12A-15.004(2)(b))   Fla. Stat. 212.05(1)(a)1.a
Responsibiity for Taxon Upfront charges Dealer   Fla. Stat. 212.06(2)(e)
SST Member Member of advisory states – no enacted conformity laws to date   Fla. Stat. Ch. 213.256
Local Tax Situs Standard Lease Garaging   Fla. Stat. 212.054(3)(a)2
State Tax Situs Standard Lease Garaging   Fla. Stat. 212.05(1)(c)1
Situsfor Singlepay Leases Garaging   Fla. Stat. 212.054(3)(a)2
Trade In Deductions Non-Taxable   Fla. Admin. Code Ann. 12A-1.007(1)(b)(1)
Trade In Deductions …Comments .
Manufacturers Rebates Taxable   Fla. Admin. Code Ann. 12A-1.018(2) and (3)
Manufacturers Rebates Comments .
Down Payments Taxable   Fla. Stat. 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1
Down Payments Comments .
Title and Registration Fees Non-Taxable   Fla. Admin. Code Ann. 12A-1.007(1)(a)
Title and Registration Fees Comments .
Monthly Rent Taxable   Fla. Stat. 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1
Monthly Rent Comments .
Lease Extensions Taxable   Fla. Stat. 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1 and Fla. Admin. Code Ann. 12A-16.002
Lease Extensions Comments .
Termination Fees Taxable   Fla. Admin. Code Ann. 12A-1.071(14)(b)(1)
Termination Fees Comments .
Disposition Fees Taxable   Fla. Admin. Code Ann. 12A-1.071(1)(c)
Disposition Fees Comments .
Excess Mileage Charges Taxable   Fla. Admin. Code Ann. 12A-1.071(1)(c)
Excess Mileage Charges Comments .
Excess Wear and Damage Charges Taxable   Fla. Admin. Code Ann. 12A-1.071(1)(c)
Excess Wear and Damage Charges Comments .
Late Payment Fees Non-Taxable   Fla. Admin. Code Ann. 12A-1.071(14)(a)
Late Payment Fees Comments .
Lease Extension Fee Taxable   Fla. Stat. 212.05(1)(c).
Lease Extension Fee Comments Rental Car Surcharge of 2.00 per day applies to lease extensions where there is a new contract
Bad Check Fees Non-Taxable   Fla. Admin. Code Ann. 12A-1.071(14)(a)
Bad Check Fees Comments .
Administrative Fee Paid in cash up front Taxable  Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)
Administrative Fee Paid in cash up front Comments .
Early Termination Liability Taxable   Fla. Admin. Code Ann. 12A-1.071(14)(b)(1)
Early Termination Liability Comments Depends upon how the item is treated within the books and records of the lessor.
Off Lease Vehicle Sales Tax Responsibility and Method Lessor Files – DOR – return – Hope Scholarship Contribution Election – Form DR-HS1 – special instruction apply – see Admin Code r. 12AER18-07   Fla. Admin. Code Ann. 12A-1.071(7) and Fla. Stat. 212.07(1)(a) and Fla. Admin. Code Sec. 12AER18-07
Exemptions General Leases to the United States government, local government, state government, Leases directly to religious institutions when used in carrying on their customary nonprofit activities, leases to veterans’ organizations, leases to state-supported schools, colleges or universities, 501(c)(3) organizations.   Fla. Stat. 212.08(6), and (7)(m), (n), (o), and (p)
Credit for Tax paid upfront in another state Credit Available – for like taxes imposed on lessee and not refundable.   Fla. Admin. Code Ann. 12A-1.007(3), (13)(b)(3), and (13)(d)(4). Technical Assistance Advisement, No. 02A-018, Florida Department of Revenue, March 18, 2002
Optional Service Contracts Separate – Retail Taxable   Sec. 212.0506, F.S. and Florida Admin. Code Rule 12A-1.105(2)(d) Rule: 12A-1.105 Service Warranties
Optional Service Contracts Separate Comments Non-Taxable when capitalized into the lease. Vehicle protection agreements that indemnify the purchaser for the cost of repairing or replacing tpp are considered to be service warranties and are subject to tax (TAA 10A-053). If the amount of the service contract is included in the lease, this amount is exempt if separately stated in the lease agreement (Rule 12A-1.105(2)(c)). However, this rule may be inconsistent with the statute which provides that tax is imposed on the gross rentals of the lease (Fla. Stat. 212.05(1)(c)).
Optional Insurance Products Separate – Retail Non-Taxable   Sec. 212.05(1)(a), Rule 12A-1.007(13)(e)1
Optional Insurance Products Separate Comments Non-Taxable when capitalized into the lease. Charges for Insurance. Any separately itemized charge or fee for insurance coverage required to be paid by the lessee or renter is subject to tax. When the lessee or renter has the option to elect insurance coverage, any separately itemized charge or fee for the optional insurance coverage is not subject to tax. For example, a separately itemized charge for a “collision damage waiver fee” that is optional to the lessee or renter for the lessor’s waiver of all claims against the lessee or renter for damage to the motor vehicle is not subject to tax. A separately itemized charge for a “personal accident insurance fee” that is optional to the lessee or renter for personal injury coverage is not subject to tax.
Assumption Fees Taxable   Florida Code Section 212.05(1)(c )(2) and Rule 12A-1.071(1) (c )
Assumption Fees Comments . Link is here 
Tax Type To Use Leases Sales Tax   Florida code Section 212.05(1)(a)1.a.
Tax Type To Use Sales Sales Tax   Florida code Section 212.05(1)(a)1.a.
Situs Of Sale Purchaser’s location   Florida Code Section 212.054(3)(a)(2)
Insurance Payoffs The transfer of title to any motor vehicle from the insured to an insurance company in conjunction with the settlement of a claim is exempt.  12A-1.007(12)(a)
Insurance Payoffs Comments .
Tolls and Tickets Non-Taxable   Florida Rule 12A-1.071(14) (a)
Tolls and Tickets Comments .
Property Tax Charges Taxable  Section 212.05(1)(c )(2) andRule 12A-1.071(1) (c )
Property Tax Charges Comments .
Repo Fees Collection Agency Non-Taxable  Florida Rule 12A-1.071(14) (a)
Leases to Military Personnel Taxable  Florida Code Section 212.08
Leases to Military Personnel Comments .
URLadditional .
 
References Comments