getdul981 is correct, except it is 6 precent Florida sales or use tax according to the Florida Department of Highway Safety and Motor Vehicles. There is also a $225 initial registration fee charged when registering a vehicle for the first time in Florida. In addition, you must pay an annual tax to renew your registration and license plate:
The 12-month registration period begins the first day of the owners birth month. Company owned vehicles use the month of June. Full amount is charged for the registration period regardless of when during the registration period the vehicle is registered.
Classification Weight Annual Tax
and
Other Fees Biennial Tax
and
Other Fees
Automobiles, private use thru 2499 pounds $46.15 $92.30
Automobiles, private use 2500-3499 $57.15 $114.30
Automobiles, private use 3500 $70.65 $141.30
Trucks, private and commercial thru 1999 pounds $46.15 $92.30
Trucks, private and commercial 2000-3000 $57.15 $114.30
Trucks, private and commercial 3001-5000 $70.65 $141.30
Additional Fees
Transferring a license plate from another vehicle $7.35
When a new metal license plate is issued $28.00
Initial Registration fee
This is charged when applicant does not have a Florida registration to transfer. $225.00
The term "new wheels" does not appear in the law. Section 320.072, Florida Statutes, requires a fee of $225 to be imposed upon the initial application for registration on certain motor vehicle registration transactions. Whether the vehicle is new or used doesn't matter. Basically, the fee is due on any private-use automobile, any lightweight truck, or any motor home unless the vehicle being registered is a replacement for a vehicle that has been disposed in the same category of vehicles.:
http://www.flhsmv.gov/dmv/faqmotor.html#7
You bought it more than six months ago
If the motor vehicle was purchased six months or more before being brought into Florida, Florida sales or use tax or local discretionary sales surtax do not apply. You'll need to show proof that you used it for six months or more in another state or jurisdiction.
You bought it less than six months ago
If the motor vehicle was purchased and used less than six months in another state, territory of the United States or the District of Columbia, the full amount of the six percent Florida sales or use tax and local discretionary sales surtax is required. However, that is offset by the sales tax you paid in the prior jurisdiction. For example, if you owe 6% to Florida, but you paid 4% to another state, you will only owe 2% to Florida.
http://www.flhsmv.gov/dmv/faqmotor.html