Quote:
Originally Posted by Corgeez1
Is there a sales tax to pay when you purchase a used golf cart from a private individual who has posted a classified ad?
Thanks.
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As you describe (assuming the individual is not in business as a dealer of used golf carts), the purchase is exempt from Florida sales and use tax under the Florida Administrative Code as an ‘Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services‘. Below is a link to the rule.
12A-1.037 : Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking