[Bill14564]

Originally Posted by Resident

I don’t believe a golf cart resales by private citizen is taxable. Unless running as a business. Vehicles that “require” registration (street legal golf carts) are taxable. . See this article regarding FL sales tax exemptions for “occasional sales”by private persons (ie garage sales).


FL Sales Tax: Occasional Isolated Sales Exemptions.

Originally Posted by spinner1001

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

Thank you