[Janie123]

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

So if you bought a used (unregistered for off road) golf cart from an individual that is not in the business, no sales tax. If you bought one from Used Golf Carts, Inc… the seller would collect the sales tax.