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.

Oh the sheeple mind. Reminds me of the wizard of oz.

Quote: "(2) An exempt isolated sale or transaction occurs when an entity, which for purposes of this rule is a “person,” as defined in Section 212.02(12), F.S., required to be registered as a dealer, either distributes tangible personal property in exchange for the surrender of a proportionate interest in an entity, or transfers all, or substantially all, of the property of a person’s business, or a division thereof. Also, the transfer of property to an entity in exchange for an interest therein in proportion to the tangible personal property contributed is exempt as an isolated sale."

I *think* this only applies to a "person who is required to be registered as a dealer", sells off a business or miscellaneous items".

I'm sure there's a specific state regulation or opinion that codifies the situation of a private party, selling a golf cart, but I can't find it.

That’s how it works.

It's called a "sales" tax.....Translation: a tax on sales.

Read (1) of the rule.

(1) applies in general
(3) applies more specifically to individuals selling their personal property

Not entirely correct....if cart has been modified or can exceed 20/25mph it does require registration and and I believe insurance. As always, I stand to be corrected

The Florida definition of a golf cart requires that it is not capable of exceeding 20mph. It could be argued that if the vehicle has been modified to exceed 20mph then what is being sold is not a golf cart.

And yes, since Florida law requires registration for a Low Speed Vehicle capable of exceeding 20mph but not 25mph, that sale would appear to not qualify for an exemption. WRONG: It appears that under Florida rule 12A-1.037(3), the private sale of a vehicle required to be registered would not be taxed at the sale. It would later be taxed when it was registered but the private individual would not be required to collect the sales tax.

Also, a recent change to Florida law now requires an operator under 18 to have a valid learner's permit or driver's license (which a 14 year old would not have).

I like that “ Balderdash”, I haven’t heard that in years.

Private sales do not require a sales tax to be collected....

EBay
 

Utilizing E Bay is a little trickier in Florida, they set limits before reporting. I know the feds require a 1099k when you sell or purchase over 20 thousand in items or make more than 200 transactions.

Personal Proerty Tax
 

No answers about the golf cart but, I'm curious if Florida has a "Personal Property Tax" on vehicles? In NC, we pay a lower sales tax when we buy a car but then pay a "Personal Property Tax" on the current value of that vehicle every year. The rate is based off the millage rate for your real estate property taxes.

Not the Same
 

No, Florida is Front-loaded, here you pay a large up front amount when first registering. Golf carts aren’t registered….shhhhhh

Whew! Taking advice from TOTV on a legal issue is like asking to perform your own heart surgery.

So, I would love to hear the defense when you are caught. It sounds something like this, someone who is unidentified told me on a internet board that I was not responsible for collecting tax. So, therefore, I am free, right?

If you buy a car from a neighbor, you will be required to pay sales tax when you register it. The fact that it has to be registered is not what triggers the tax requirement. It is the sale that triggers the tax requirement. But, again, that is just advice from an unknown poster on an internet board. Take it or leave it. But, the risk is on you.