[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.

[waterflower]

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

[BrianL99]

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

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.

[spinner1001]

Originally Posted by Janie123

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.

That’s how it works.

[Vermilion Villager]

Originally Posted by pbaronie

I could never understand why when I buy anything used I should pay sales tax. When retailers sell new they collect sales tax and pass it on to the state. That should be it! Why does the state get to reek the benefit on the same item if it is resold over and over? Where does it end?

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

[spinner1001]

Originally Posted by BrianL99

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.

Read (1) of the rule.

[Bill14564]

Originally Posted by BrianL99

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.

Originally Posted by spinner1001

Read (1) of the rule.

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

[Shipping up to Boston]

Originally Posted by Robnlaura

Golf carts are not required to be titled or registered and, therefore, are not required to be insured with PIP and PDL insurance coverage. Golf cart operators are not required to have a driver license; however, to operate a golf cart on designated public roadways, a person must be 14 years or older. Really simple to understand..

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

[Bill14564]

Originally Posted by Robnlaura

Golf carts are not required to be titled or registered and, therefore, are not required to be insured with PIP and PDL insurance coverage. Golf cart operators are not required to have a driver license; however, to operate a golf cart on designated public roadways, a person must be 14 years or older. Really simple to understand..

Originally Posted by Shipping up to Boston

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).

[Rodneysblue]

Originally Posted by Bogie Shooter

If I sell my used golf cart to my neighbor, I am not authorized to collect sales tax.

You say I have to go register as a seller and then I can sell my cart.
Balderdash!
Doesn’t common sense come into play.

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

[MrFlorida]

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

[Normal]

Originally Posted by MrFlorida

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

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.

[RRGuyNJ]

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.

[Normal]

Originally Posted by RRGuyNJ

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.

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

[dougjb]

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.