Sales Tax?

[Corgeez1]

Is there a sales tax to pay when you purchase a used golf cart from a private individual who has posted a classified ad?

Thanks.

[Bogie Shooter]

Is there a sales tax to pay when you purchase a used golf cart from a private individual who has posted a classified ad?

Thanks.

No!

[Corgeez1]

That’s what I was hoping. Thanks for your quick reply!

[BrianL99]

No!

Please tell me how a used golf cart is exempt from Florida Sales Tax?

I'm not insinuating everyone or even anyone actual pays Sales Tax, but I can't find anyplace in the laws or regulations that exempt a used golf cart. If you buy one from a dealer, you surely have to pay sales tax ... where does the supposed exemption come from, for "private sales" ?

Low Speed Vehicles - Florida Department of Highway Safety and Motor Vehicles (https://www.flhsmv.gov/safety-center/consumer-education/low-speed-vehicles/)

Chapter 320 Section 01 - 2021 Florida Statutes - The Florida Senate (https://www.flsenate.gov/Laws/Statutes/2021/320.01)

What transactions are subject to the sales tax in Florida? (https://www.salestaxhandbook.com/florida/sales-tax-taxability)

[Mleeja]

I believe it is the seller’s responsibility to collect the sales tax and pay the state. However, unless you are a business, I doubt the “revenuers” are going to track you down for failing to collect and pay sales taxes. To save typing for some, an individual buying a car or boat from a private sale will pay sales tax at the time of registration with the BMV.

[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.

[BrianL99]

Doesn’t common sense come into play.

Probably not.

Although, the law in Florida says you have to pay Sales Tax on any "motor vehicle" and a golf cart is defined as a "motor vehicle". That's the closest I can come to common sense.

[Topspinmo]

Please tell me how a used golf cart is exempt from Florida Sales Tax?

I'm not insinuating everyone or even anyone actual pays Sales Tax, but I can't find anyplace in the laws or regulations that exempt a used golf cart. If you buy one from a dealer, you surely have to pay sales tax ... where does the supposed exemption come from, for "private sales" ?

Low Speed Vehicles - Florida Department of Highway Safety and Motor Vehicles (https://www.flhsmv.gov/safety-center/consumer-education/low-speed-vehicles/)

Chapter 320 Section 01 - 2021 Florida Statutes - The Florida Senate (https://www.flsenate.gov/Laws/Statutes/2021/320.01)

What transactions are subject to the sales tax in Florida? (https://www.salestaxhandbook.com/florida/sales-tax-taxability)


Private sale of personal NON-licensed equipment. I sold tennis racket I suppose you think that’s taxed? Now it they brought it from business then yes, taxed like everything sold from business.

[Topspinmo]

I love to pay taxes when I get lucky at track or lottery. I guess the government thinks they got lucky also.

[Jhnidy]

If the seller collects the tax, where.does he put the money?

[M2inOR]

Just think of all those garage sales, and the amount of sales tax that is collected. Not!

[Shipping up to Boston]

Please tell me how a used golf cart is exempt from Florida Sales Tax?

I'm not insinuating everyone or even anyone actual pays Sales Tax, but I can't find anyplace in the laws or regulations that exempt a used golf cart. If you buy one from a dealer, you surely have to pay sales tax ... where does the supposed exemption come from, for "private sales" ?

Low Speed Vehicles - Florida Department of Highway Safety and Motor Vehicles (https://www.flhsmv.gov/safety-center/consumer-education/low-speed-vehicles/)

Chapter 320 Section 01 - 2021 Florida Statutes - The Florida Senate (https://www.flsenate.gov/Laws/Statutes/2021/320.01)

What transactions are subject to the sales tax in Florida? (https://www.salestaxhandbook.com/florida/sales-tax-taxability)

This is a tough one and I’m only surmising but I think private sales...much like buying a car privately, the onus would be on the buyer when it comes time to register said vehicle. Then all that fun stuff would kick in

[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?

[Shipping up to Boston]

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 doesn’t end. Welcome to fuzzy municipal math. In some states you buy a car, pay sales tax....then every year you pay excise tax (essentially sales tax in perpetuity....depreciation factored in) on said car.

[Lyarham]

Is there a sales tax to pay when you purchase a used golf cart from a private individual who has posted a classified ad?

Thanks.

If you don’t tell I won’t tell

[Sandy and Ed]

Please tell me how a used golf cart is exempt from Florida Sales Tax?

I'm not insinuating everyone or even anyone actual pays Sales Tax, but I can't find anyplace in the laws or regulations that exempt a used golf cart. If you buy one from a dealer, you surely have to pay sales tax ... where does the supposed exemption come from, for "private sales" ?

Low Speed Vehicles - Florida Department of Highway Safety and Motor Vehicles (https://www.flhsmv.gov/safety-center/consumer-education/low-speed-vehicles/)

Chapter 320 Section 01 - 2021 Florida Statutes - The Florida Senate (https://www.flsenate.gov/Laws/Statutes/2021/320.01)

What transactions are subject to the sales tax in Florida? (https://www.salestaxhandbook.com/florida/sales-tax-taxability)
Personally I like the word “private” in private sale. Suggest the OP keep it that way. The golf cart does not need to be licensed or registered. Some questions are best not asked. This might be one of them. Just saying……

[Sandy and Ed]

It doesn’t end. Welcome to fuzzy municipal math. In some states you buy a car, pay sales tax....then every year you pay excise tax (essentially sales tax in perpetuity....depreciation factored in) on said car.
When you buy a car in Maine you pay tax on sales price (obviously). Thereafter on an annual basis you are charged registration based on the declining value of the car. Crazy.

[Sandy and Ed]

Just think of all those garage sales, and the amount of sales tax that is collected. Not!
But you may notice that the folks in that run the “estate sales” do charge sales tax.

[Resident]

Is there a sales tax to pay when you purchase a used golf cart from a private individual who has posted a classified ad?

Thanks.
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 (https://www.floridasalestax.com/florida-tax-law-blog/2019/july/fl-sales-tax-occasional-isolated-sales-exemption/#:~:text=Florida%20exempts%20both%20occasional%20s ales,for%20occasional%20or%20isolated%20sales).

[Two Bills]

Even our UK tax addicted government, do not claim any tax on private sales.
But, anything from a business, they are there with their hand out.
20% as well. :ohdear:

That is why I will only deal with tradesmen who will accept cash.
I can't dodge it with materials, but I refuse to pay it for labor.
The government still tax our pensions and savings, that's enough as far as I am concerned.

[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..

[rsmurano]

State no, but federal, maybe! I think this passed in 1970. Remember any bank deposit over $10,000 is reported to the IRS, then some form 8xxx has to be filled out. What people have had to do is prove to the IRS this was not capital gains/gift, which means if you sell your golf cart for less than what you pay for it, then you need to prove this if audited and you pay no tax, but if you sold a golf cart for $15,000 but paid $12,000, they will be looking for a tax on the $3000. Keep your records of your large purchases

[BillHitz]

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?

I don’t disagree - I’ve always felt it is double, triple, etc. taxation.

[SHIBUMI]

Please remember......... a cart is something you push or pull, a
car is something you drive, the slang of golf cart has been used over the years by the less educated, the proper term is golf car. You can license plate a golf car, no need to license plate your push or pull cart.

The word private means, having no official or public role or position, so if your private sale hits the IRS lights it is no longer private.

Slang can be confusing, BUT, proper English is definitive. :coolsmiley:
Is there a sales tax to pay when you purchase a used golf cart from a private individual who has posted a classified ad?

Thanks.

[john352]

Is there a sales tax to pay when you purchase a used golf cart from a private individual who has posted a classified ad?

Thanks.

Many years ago in Florida, I sold a used projection TV via a classified ad. No sales tax was involved in that transaction; there is no mechanism to collect the sales tax for such transactions. If I sold a used motor vehicle to an individual, the registration of that vehicle would have to be changed, and I suspect a sales tax would have to be paid at that time. Since golf carts (and old projection TVs) do not have state of Florida registrations, there is no mechanism to collect sales tax.

[spinner1001]

Is there a sales tax to pay when you purchase a used golf cart from a private individual who has posted a classified ad?

Thanks.

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 (https://www.flrules.org/gateway/ruleno.asp?id=12A-1.037)

[BrianL99]

Personally I like the word “private” in private sale. Suggest the OP keep it that way. The golf cart does not need to be licensed or registered. Some questions are best not asked. This might be one of them. Just saying……


I think you're exactly right.

I think by law, there is Sales Tax on a private sale, used Golf Cart. I can't find anything to the contrary. That said, I don't anyone really pays that sales tax and as long as it never has to be "registered" in any way, I suppose it's reasonably safe ... unless the Florida Taxing authorities, are read TOTV.

[Normal]

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?

Then ask yourself why inheritance taxes exist. A person pays social security, federal, state etc for years and years on their income. Then they pass away and wham, the person who collects pays taxes on that. Sad, but true.

[Janie123]

But you may notice that the folks in that run the “estate sales” do charge sales tax.
Because they do more than 2 a year and are a legitimate business that makes a profit on their work. When I rented out my Village home for a couple of years (less than 6 month lease), I registered with FL and collected sales tax and submitted it to the state within the month after the tenant moved out. I’m going to guess if your buy old furniture, fix and refinish it and sell it, you would collect sales tax and also pay some income tax. Probably the same as if you sold golf carts out of your driveway. So buying the used golf cart from your neighbor, no title and they are not in the business of selling golf carts, no sales tax is collected.

[Bill14564]

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 (https://www.floridasalestax.com/florida-tax-law-blog/2019/july/fl-sales-tax-occasional-isolated-sales-exemption/#:~:text=Florida%20exempts%20both%20occasional%20s ales,for%20occasional%20or%20isolated%20sales).

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 (https://www.flrules.org/gateway/ruleno.asp?id=12A-1.037)

Thank you

[Janie123]

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 (https://www.flrules.org/gateway/ruleno.asp?id=12A-1.037)
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]

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 (https://www.flrules.org/gateway/ruleno.asp?id=12A-1.037)

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]

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]

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]

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]

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.

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

[Shipping up to Boston]

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]

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

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]

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]

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]

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.

[retiredguy123]

Private sale of personal NON-licensed equipment. I sold tennis racket I suppose you think that’s taxed? Now it they brought it from business then yes, taxed like everything sold from business.
I don't think the requirement to license a vehicle has anything to do with the sales tax law, except that it is easier for the state to enforce the tax if the vehicle must be licensed.

[OhioBuckeye]

I wouldn’t think so when I ever bought anything from a private person that was used, how can they charge you tax. No I don’t understand how they can possibly charge tax. If they wanted to charge tax I would think they would of charge more for the clubs then paid whatever tax they wanted out of their own pocket!

[retiredguy123]

Slightly off topic, but, when I helped a friend buy a $10K ring, a well known Villages jeweler offered a discount if my friend provided an out-of-state address. The jeweler said that he would send an empty box to the out-of-state address to make it appear to be a non-Florida sale. I was very surprised that a prominent business would cheat the Florida sales tax law so blatantly.

[Proveone]

Please tell me how a used golf cart is exempt from Florida Sales Tax?

I'm not insinuating everyone or even anyone actual pays Sales Tax, but I can't find anyplace in the laws or regulations that exempt a used golf cart. If you buy one from a dealer, you surely have to pay sales tax ... where does the supposed exemption come from, for "private sales" ?

Low Speed Vehicles - Florida Department of Highway Safety and Motor Vehicles (https://www.flhsmv.gov/safety-center/consumer-education/low-speed-vehicles/)

Chapter 320 Section 01 - 2021 Florida Statutes - The Florida Senate (https://www.flsenate.gov/Laws/Statutes/2021/320.01)

What transactions are subject to the sales tax in Florida? (https://www.salestaxhandbook.com/florida/sales-tax-taxability)
If it was street legal, then the buyer would have to register it and pay sales tax but if it isn't street legal, it is a private sale, no different than if you buy it at a garage sale. Do you pay sales tax if you buy something at a garage sale? I doubt it!

[BrianL99]

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

Since when?

According to whom?

[Shipping up to Boston]

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.

If you’re taking ‘legal’ advice from a jailhouse lawyer in general, you get what you pay for.

[merrymini]

Selling on ebay now requires any monies over $600 to be taxed on the federal level. They are desperate. Why would an individual charge tax when you pay a tax when registering a vehicle? Since golf carts are not registered, I would not concern myself.

[Starpilot]

Yes. You owe tax. If you report it and pay it is your business... BUT YOU DO OWE IT. Do not listen to the others giving earnest, but incorrect advise.

The seller in your case does not have the authority to collect tax... This is very common, as they are not conducting ongoing business. Their tax collection need is considered very low and as such they are exempt from the responsibility to collect and remit sales tax on behalf of the state.

That does not change your responsibility for sales tax.

When the vendor or sellor does not collect sales tax, the responsibility fall to the buy. The buy has to pay "USE" tax. which is reported on an annual Florida personal tax return.

Please see for additional information and guidance.

https://www.avalara.com/taxrates/en/state-rates/florida/florida-use-tax-guide.html

Regards - Lou

[retiredguy123]

Yes. You owe tax. If you report it and pay it is your business... BUT YOU DO OWE IT. Do not listen to the others giving earnest, but incorrect advise.

The seller in your case does not have the authority to collect tax... This is very common, as they are not conducting ongoing business. Their tax collection need is considered very low and as such they are exempt from the responsibility to collect and remit sales tax on behalf of the state.

That does not change your responsibility for sales tax.

When the vendor or sellor does not collect sales tax, the responsibility fall to the buy. The buy has to pay "USE" tax. which is reported on an annual Florida personal tax return.

Please see for additional information and guidance.

Guide to Florida Use Tax - Avalara (https://www.avalara.com/taxrates/en/state-rates/florida/florida-use-tax-guide.html)

Regards - Lou
Are you saying that the link provided in Post No. 19 is wrong?

[Bill14564]

Are you saying that the link provided in Post No. 19 is wrong?

Which was based on the Florida Rule linked in Post No. 26

[BrianL99]

Yes. You owe tax. If you report it and pay it is your business... BUT YOU DO OWE IT. Do not listen to the others giving earnest, but incorrect advise.


Please see for additional information and guidance.

Guide to Florida Use Tax - Avalara (https://www.avalara.com/taxrates/en/state-rates/florida/florida-use-tax-guide.html)

Regards - Lou


Thank you Lou, that's exactly what I suspected was the case.

On a positive note, if you Itemize, it might be deductible.

[rustyp]

Yes. You owe tax. If you report it and pay it is your business... BUT YOU DO OWE IT. Do not listen to the others giving earnest, but incorrect advise.

The seller in your case does not have the authority to collect tax... This is very common, as they are not conducting ongoing business. Their tax collection need is considered very low and as such they are exempt from the responsibility to collect and remit sales tax on behalf of the state.

That does not change your responsibility for sales tax.

When the vendor or sellor does not collect sales tax, the responsibility fall to the buy. The buy has to pay "USE" tax. which is reported on an annual Florida personal tax return.

Please see for additional information and guidance.

Guide to Florida Use Tax - Avalara (https://www.avalara.com/taxrates/en/state-rates/florida/florida-use-tax-guide.html)

Regards - Lou

Thank you Lou, that's exactly what I suspected was the case.

On a positive note, if you Itemize, it might be deductible.

Per the statute being referred to:
"Consumer use tax is typically imposed on taxable transactions where sales tax was not collected. A good example is an taxable online purchase where the retailed fails to collect sales tax. The responsibility shifts from the seller to the buyer who can report, file, and remit total use tax on their annual Florida income tax return."

So you all don't forget to remit your total use tax next time you fill out your annual Florida income tax return. :evil6:

[PugMom]

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?

Florida hasn't got an income tax, or all the pesky taxes other states have, where they nickel & dime you to death. even our tolls are low compared to states where many of us come from, so i don't mind it. honestly, i'm still doing better than i would've had i stayed 'up north.'

[Bill14564]

Per the statute being referred to:
"Consumer use tax is typically imposed on taxable transactions where sales tax was not collected. A good example is an taxable online purchase where the retailed fails to collect sales tax. The responsibility shifts from the seller to the buyer who can report, file, and remit total use tax on their annual Florida income tax return."

So you all don't forget to remit your total use tax next time you fill out your annual Florida income tax return. :evil6:

But is the private sale of a golf cart a taxable transaction or is it exempt as an occasional or isolated sale per Florida Rule 12A-1.037(3)?

[BrianL99]

Per the statute being referred to:
"Consumer use tax is typically imposed on taxable transactions where sales tax was not collected. A good example is an taxable online purchase where the retailed fails to collect sales tax. The responsibility shifts from the seller to the buyer who can report, file, and remit total use tax on their annual Florida income tax return."

So you all don't forget to remit your total use tax next time you fill out your annual Florida income tax return. :evil6:

I'm just hoping the Florida Revenue Department, doesn't check to see how many golf clubs I have in my garage ... & asks where they all came from.

[banjobob]

In a word NO, same as buying furniture or any other thing from a resident.
..

[BrianL99]

In a word NO, same as buying furniture or any other thing from a resident.
..


There you have it folks. We've circled back to the very first answer to this post, with the same (most likely incorrect) answer.

Does anyone read a thread, before posting their quickie (& often) wrong answer?

[banjobob]

The answer as still NO a casual sale is never reported and if it were reported who would you report to and who would pay the tax to. Business are licensed and must report and tax required items sold.They file actual tax returns indicating taxable sales and paying the collected taxes.

[RoadToad]

Please remember......... a cart is something you push or pull, a
car is something you drive, the slang of golf cart has been used over the years by the less educated, the proper term is golf car. You can license plate a golf car, no need to license plate your push or pull cart.

The word private means, having no official or public role or position, so if your private sale hits the IRS lights it is no longer private.

Slang can be confusing, BUT, proper English is definitive. :coolsmiley:

You can plate an LSV (low speed vehicle) not a "golf cart". An LSV is a cart modified/accesorized for higher speed and safety equipment and features (signals, etc).

In the language of Florida DMV, a golf cart is called a golf cart, not car. Google it.

Have been thru this whole tangle with DMV when acquiring our LSV.
An LSV is "street legal" a cart is not.

[Bogie Shooter]

There you have it folks. We've circled back to the very first answer to this post, with the same (most likely incorrect) answer.

Does anyone read a thread, before posting their quickie (& often) wrong answer?

The answer is still NO!

Occasional Isolated Sales Exemptions
By Amanda Levine, Esq. | July 12, 2019
Florida exempts both occasional sales and isolated sales from sales and use tax. While, most people are familiar with the principle that sales of tangible personal property at retail are subject to sales tax, they may not be familiar with the common exception to this rule for occasional or isolated sales. Like many states, Florida has this so-called “garage sale” exception which allows the sale of property to be tax exempt where the sale is not made in the normal course of business. This exception is most commonly utilized by individuals who are selling items they no longer use, such as a garage sale. However, there are other provisions to the occasional or isolated sale rule that affect businesses as well.

What Qualifies as an Occasional or Isolated Sale

Occasional or isolated sales or transactions can involve sales of tangible personal property or taxable services. These transactions are exempt, provided the sales or series of sales meet certain requirements. Specifically, the rule considers: 1) the intent of the parties; 2) the frequency and duration of the sales; 3) the type of tangible personal property or services offered for sale; 4) the location where the sales take place; and 5) the status of the parties, as it relates to the tangible personal property or taxable services being sold.

If the intent of the parties is the transfer of property in exchange for shares of stock, or as part of a merger or a liquidation, the transaction is not taxable under the occasional or isolated sales rule. However, the property sold cannot be an aircraft, boat, mobile home, or motor vehicle, and cannot include the distribution of assets held in inventory. Moreover, the sale cannot be made through a broker, agent, or auctioneer.

The seller must have paid sales tax when the tangible personal property was purchased, however, this provision is waived if the property has been held for longer than the statute of limitations to assess the tax under 95.091, Florida Statutes. The statute of limitations for the department to determine and assess tax is generally three years. In other words, if you are selling a 1960’s record player at your garage sale, you don’t have to find evidence that sales tax was paid in 1960 before you sell it tax exempt.

How Many Occasional Sales Can Be Made?

The frequency of occasional or isolated sales is limited to two times during any 12-month period. A third sale in a twelve month period result in the Department considering that taxpayer as “engaged in business” and therefore required to collect and remit sales and use tax. However, two times does not necessarily mean two individual transactions. In fact, one “time” can mean a series of sales occurring during a period of up to 30 days.

For example, an office undergoing renovation sells its furniture. The furniture sales occur between January 1 and February 15. This counts as two sales. January 1 to 30 is one sale, while January 31 through February 15 is a second. Even though one period has 30 days and the other has 16 days, these are two separate 30 day periods. The business has met the limit for sales for the year. Any sales that occur after March 2, which is 30 days from January 31, will then be subject to tax. Also, it is worth nothing that the sales of property must be completed within 60 days of the date of the first distribution.

Types of Property That Do Not Qualify for the Exemption

The type of property, or service, that qualifies for this exemption is defined in the negative. This means all types of property qualify except those specifically enumerated in the rule. The largest restriction on the isolated or occasional sales exemption from sales tax is any type of property required to be registered. This means aircraft, boats, mobile homes, and motor vehicles required to be registered, licensed, titled, or documented in this state or by the US Government, are not exempt under the occasional or isolated sale rule.

As one may expect, there are exceptions to this exception. Gifts, transfers from partnerships to the partners, or inter-family transfers all fall outside the scope of the requirement that businesses collect and remit tax on transfers of titled tangible personal property. This is where the status of the parties comes into consideration. Specifically, for transfers in exchange for stock, the stock value must equate to 80% of the fair market value of the asset transferred.

In addition, the rules also provides that inventory does not qualify for the exemption and neither does the sale of salvage or scrap. However, there is an exception to the latter exception. Salvage or scrap disposed of through the merger or liquidation of a business, or in exchange for stock, would be exempt. The rule also states that sales at auction, or through a broker, agent or dealer are taxable. Finally, items that were purchased for resale do not qualify for the exemption.

Location of the Sale and Why it Matters

The location of the sale is important when a seller does not hold themselves out as engaged in business of selling goods or services, but is selling from a location that puts the sale in competition with other persons required to collect and remit tax. Tax is due when the sale is from a location that would put the seller in competition with other sellers who must collect and remit tax. By way of example, the rule offers the following example:

A non-profit civic organization selling T-shirts purchased for resale on the premises of any commercial establishment where the vendors are required to be registered as dealers, to charge, collect, and remit sales tax, must also register as a dealer even if that is the organization’s first sale during that 12-month period because: (a) the location where that organization is selling the T-shirts is considered to be in competition with other dealers required to collect tax; or (b) the T-shirts were purchased for resale.

In this example, the non-profit would have a competitive advantage by not charging tax. Therefore, the rule tries to remove this advantage in these competitive environments. Regardless, the t-shirts would be taxable anyway because the non-profit purchased them tax exempt for resale.

While the occasional or isolated sales rules are lengthy and complicated, the rule can really can be boiled down to a few basics. The sale of non-inventory, in two or less 30-day periods, is not subject to tax in Florida, as long as the sale is not of an item that must be registered by the State of Florida or federal government, and the sale is not made in a location that would compete with another vendor who does have the requirement to collect and remit tax. For a business looking to acquire or dispose of assets, the requirements get more technical, and the dollar values are likely larger, so the exposure can be much greater. It is important to check that a transaction fits into the parameters of the rule. Failure to do so can result not only in tax, interest, and penalties, but it can also be the red flag that makes the Department of Revenue decide to open a full-blown sales and use tax audit of your business.

Florida sales tax attorney; Florida sales tax audit defense; Florida sales tax lawyer; Fort Lauderdale sales tax attorney; Florida Department of Revenue auditAmanda Levine is an associate attorney who joined The Law Offices of Moffa, Sutton, & Donnini, P.A. in 2013. Ms. Levine joined the firm as a clerk during law school. Ms. Levine received a bachelor's degree in Accounting from University of Central Florida. She spent several years working in public accounting before attending Nova Southeastern University Law School. She received her J.D. in 2014. During her time at Nova Law, Ms. Levine was the Executive Justice of Academics for the Moot Court Honor Society, as well as the Finance Chair. She was awarded by the National Order of the Barrister, a national honor society which acknowledges excellence in oral advocacy and brief writing skills.

At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.

AUTHORITY

Rule 12A-1.037, F.A.C. Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services

212.02(2), F.S. Definitions

212.05(1)(b), F.S. Sales, Storage, Use Tax

ADDITIONAL RESOURCES

FL SALES TAX ON EQUIPMENT SHARING AGREEMENTS, published August 16, 2014, by James Sutton, C.P.A., Esq.

CRIPPLING PENALTIES UNDER FLORIDA SALES AND USE TAX LAW, published July 19, 2012, by James Sutton, C.P.A., Esq.

FLORIDA CPAs - YOUR CLIENT OWES SALES TAX AND THEY WILL BLAME YOU, published July 18, 2016, by James Sutton, C.P.A., Esq.

WHAT SERVICES ARE SUBJECT TO SALES TAX IN FLORIDA?, published May 1, 2012, by James Sutton, C.P.A., Esq.

[Corgeez1]

I appreciate all the various and very helpful replies to my question about power golf cart private sales.
I’m a non-Floridian, but soon to be Villages new homeowner. Thanks again for taking the time!

[Shipping up to Boston]

There you have it folks. We've circled back to the very first answer to this post, with the same (most likely incorrect) answer.

Does anyone read a thread, before posting their quickie (& often) wrong answer?

Isn’t it fashionable to arrive late...and unprepared?! ;)

[BigDawgInLakeDenham]

Good Lord ya'll will argue about everything!!!

Let me say this....Please don't go out of your way to try to pay unnecessary taxation and invite the government to decide because you'll be on their RADAR.

I know for fact that you need a tax account with the state to remit tax monies you have collected. I have such account in the state I sell things in at a store. When I pay the collected taxes I have to actually tell the state what I am sending them......so if you buy a golf car out of someone's garage and they want taxation then you should decline unless they produce their Tax License. If they are "in business" they will send the taxation to the state, but if not they'll keep the extra 7%. Now if you chose to insist on remitting taxation to the state, you will have to create a Tax Account with Florida and report, quarterly to the state, your sales and they'll expect payments. Now if you really pursue paying tax you'll also evoke the IRS on yourself and the person that sold you the golf car, even if no tax was collected. Next time just buy the golf car and don't advertise it on social media to protect yourself. The current administration in DC wants to tax us having yardsales and the like. People mentioned eBay IRS reporting. Its a concern having had an eBay store....but that bill has stalled in congress. eBay keeps and sends the sales tax. It's all under the guise that they want to catch large, untaxed, money transfers to/from our bank accounts. It's total BS. If they want to catch the real crime....drug traffickers and sex traffickers, they only need to hit Cashapp and other venues that folks that can't use Banks use. Government is too big....period.

I'm voting on not worrying about paying sales tax from a private sale and keep it to yourselves. Apparently they want your cash and you want their golf car....done

[FredJacobs]

In order to collect sales tax, one has to be authorized by the state - in the form of a license - to collect sales tax. Individuals are usually not licensed to colletct tax. Many states attempted, through legislation, to require garage sales, yard sales, etc. to collect sales tax. The public reaction stopped the proposed legislation in its tracks.

[JMintzer]

Please remember......... a cart is something you push or pull, a
car is something you drive, the slang of golf cart has been used over the years by the less educated, the proper term is golf car. You can license plate a golf car, no need to license plate your push or pull cart.

The word private means, having no official or public role or position, so if your private sale hits the IRS lights it is no longer private.

Slang can be confusing, BUT, proper English is definitive. :coolsmiley:

So, that "Go-Cart" I had as a kid was really a "Go-CAR"? Doubtful...

[Bogie Shooter]

Good Lord ya'll will argue about everything!!!

Let me say this....Please don't go out of your way to try to pay unnecessary taxation and invite the government to decide because you'll be on their RADAR.

I know for fact that you need a tax account with the state to remit tax monies you have collected. I have such account in the state I sell things in at a store. When I pay the collected taxes I have to actually tell the state what I am sending them......so if you buy a golf car out of someone's garage and they want taxation then you should decline unless they produce their Tax License. If they are "in business" they will send the taxation to the state, but if not they'll keep the extra 7%. Now if you chose to insist on remitting taxation to the state, you will have to create a Tax Account with Florida and report, quarterly to the state, your sales and they'll expect payments. Now if you really pursue paying tax you'll also evoke the IRS on yourself and the person that sold you the golf car, even if no tax was collected. Next time just buy the golf car and don't advertise it on social media to protect yourself. The current administration in DC wants to tax us having yardsales and the like. People mentioned eBay IRS reporting. Its a concern having had an eBay store....but that bill has stalled in congress. eBay keeps and sends the sales tax. It's all under the guise that they want to catch large, untaxed, money transfers to/from our bank accounts. It's total BS. If they want to catch the real crime....drug traffickers and sex traffickers, they only need to hit Cashapp and other venues that folks that can't use Banks use. Government is too big....period.

I'm voting on not worrying about paying sales tax from a private sale and keep it to yourselves. Apparently they want your cash and you want their golf car....done

Can hardly wait for you know who to answer.

[Shipping up to Boston]

You can plate an LSV (low speed vehicle) not a "golf cart". An LSV is a cart modified/accesorized for higher speed and safety equipment and features (signals, etc).

In the language of Florida DMV, a golf cart is called a golf cart, not car. Google it.

Have been thru this whole tangle with DMV when acquiring our LSV.
An LSV is "street legal" a cart is not.

Agree
Maybe poster should alert TV sales office and golf ‘cart’ sales/service dealers that they got it wrong all these years! ;)

[BrianL99]

The answer is still NO!

Occasional Isolated Sales Exemptions
By Amanda Levine, Esq. | July 12, 2019

Florida exempts both occasional sales and isolated sales from sales and use tax. ...

What Qualifies as an Occasional or Isolated Sale
....

However, the property sold cannot be an aircraft, boat, mobile home, or motor vehicle, and cannot include the distribution of assets held in inventory. Moreover, the sale cannot be made through a broker, agent, or auctioneer.




Per Florida Law.

"“Golf cart” means a motor vehicle that is designed and manufactured for operation on a golf course for sporting or recreational purposes and that is not capable of exceeding speeds of 20 miles per hour." [http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.01.html}


'splain that, Lucy.

[Bogie Shooter]

Per Florida Law.

"“Golf cart” means a motor vehicle that is designed and manufactured for operation on a golf course for sporting or recreational purposes and that is not capable of exceeding speeds of 20 miles per hour." [http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.01.html}


'splain that, Lucy.
You are behind on your posting on the golf course condition threads.
🤷🏼

//////////

[Bill14564]

Per Florida Law.

"“Golf cart” means a motor vehicle that is designed and manufactured for operation on a golf course for sporting or recreational purposes and that is not capable of exceeding speeds of 20 miles per hour." [http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.01.html}


'splain that, Lucy.

Golf cart does not need to be registered.

Occasional sales by private individuals are tax exempt. Vehicles required to be registered will be taxed when registered. Golf carts do not need to be registered and therefore will not have an opportunity to be taxed.


Is that a sufficient explanation for you Ricky?

[BrianL99]

You are behind on your posting on the golf course condition threads.
🤷🏼

//////////

I'm up to date on all. But thanks for looking out for me.

[Shipping up to Boston]

Golf cart does not need to be registered.

Occasional sales by private individuals are tax exempt. Vehicles required to be registered will be taxed when registered. Golf carts do not need to be registered and therefore will not have an opportunity to be taxed.


Is that a sufficient explanation for you Ricky?

Lucy...I’m hooome

[Richpetty42]

It’s a private sale, they don’t have to get sales tax out of it, otherwise you would be paying sales tax at every garage sale you go to


Please tell me how a used golf cart is exempt from Florida Sales Tax?

I'm not insinuating everyone or even anyone actual pays Sales Tax, but I can't find anyplace in the laws or regulations that exempt a used golf cart. If you buy one from a dealer, you surely have to pay sales tax ... where does the supposed exemption come from, for "private sales" ?

Low Speed Vehicles - Florida Department of Highway Safety and Motor Vehicles (https://www.flhsmv.gov/safety-center/consumer-education/low-speed-vehicles/)

Chapter 320 Section 01 - 2021 Florida Statutes - The Florida Senate (https://www.flsenate.gov/Laws/Statutes/2021/320.01)

What transactions are subject to the sales tax in Florida? (https://www.salestaxhandbook.com/florida/sales-tax-taxability)

[rustyp]

Per the statute being referred to:
"Consumer use tax is typically imposed on taxable transactions where sales tax was not collected. A good example is an taxable online purchase where the retailed fails to collect sales tax. The responsibility shifts from the seller to the buyer who can report, file, and remit total use tax on their annual Florida income tax return."

So you all don't forget to remit your total use tax next time you fill out your annual Florida income tax return. :evil6:

I need help. I could not find the line number on my Florida income tax return to make the entry.

[spinner1001]

I need help. I could not find the line number on my Florida income tax return to make the entry.

Florida corporation income tax return.

[rustyp]

I need help. I could not find the line number on my Florida income tax return to make the entry.

Florida corporation income tax return.

But I am not incorporated.

[Causey]

Sales tax is collected by the state. In a private sale, the state is not involved. In a business sale, the state is involved because it licensed the business. The best course of action is too retain the sales tax in a small box, in case the state comes looking for it, that way you have it ready to pay them. I have several of these small boxes, that I store in different locations, so if the the state people find one, they don't find the others. Has worked well for me so far.

[spinner1001]

But I am not incorporated.

But you could be incorporated… if you just paid your fair share. /sarc

[Shipping up to Boston]

But you could be incorporated… if you just paid your fair share. /sarc

Getting back to OP original query....and to summarize, IF the cart needs to be registered and/or insured then yes, the state will put its mitts on the transaction

[rustyp]

But you could be incorporated… if you just paid your fair share. /sarc

What do I incorporate as - financial advisor ? /sarc eieio

[BrianL99]

Getting back to OP original query....and to summarize, IF the cart needs to be registered and/or insured then yes, the state will put its mitts on the transaction

Temporary at best.

Despite their efforts to remain an "innocent 3rd party", eBay now is required to collect sales tax on all transactions.

Despite AirBnb's argument that they're only an innocent 3rd party or conduit, they're being forced to collect hotel taxes.

As we move towards a cashless society, the ability for big brother to track sales/purchases, increases exponentially. Collecting sales tax on a used vehicle when it is "Registered", is merely an expedient solution for taxing authorities, at this point in time.

If you buy a used car from a private party and never register it, you don't have to pay a sales tax? That defies logic. It's merely common practice, because it's the expedient solution.

[Susan1717]

I would assume the only tax that would be paid is if the golf cart is street legal and requires a license plate. Then the state collects when you register it at the dmv.

[Bill14564]

...

If you buy a used car from a private party and never register it, you don't have to pay a sales tax? That defies logic. It's merely common practice, because it's the expedient solution.

Correct, if you buy a used car from a private party and never register it, you don't have to pay a sales tax. But, what defies logic? That you wouldn't have to pay sales tax or that you wouldn't register a car you just bought?

Yes, it is an expedient solution because the alternative would be to require private citizens to calculate, collect, and remit the taxes. Since nearly every vehicle sold will be registered, it is far easier to put that burden on the state office that administers the registrations. Note that this is only required for private sales, if a business sells the vehicle then the business must collect the sales tax.

[retiredguy123]

What do I incorporate as - financial advisor ? /sarc
Note that, when you incorporate, you create a separate entity, the "corporation". So, techically, a person doesn't "incorporate".
A person is not a corporation and does not own a corporation. The corporation is a separate, taxed entity.

[kkingston57]

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.

Problem is that common sense and laws are not the same. When a person buys a used car from a private seller they need to report the sales tax when they register the car.

[Shipping up to Boston]

Temporary at best.

Despite their efforts to remain an "innocent 3rd party", eBay now is required to collect sales tax on all transactions.

Despite AirBnb's argument that they're only an innocent 3rd party or conduit, they're being forced to collect hotel taxes.

As we move towards a cashless society, the ability for big brother to track sales/purchases, increases exponentially. Collecting sales tax on a used vehicle when it is "Registered", is merely an expedient solution for taxing authorities, at this point in time.

If you buy a used car from a private party and never register it, you don't have to pay a sales tax? That defies logic. It's merely common practice, because it's the expedient solution.

Agree but the latter I disagree with. If a vehicle is purchased privately and sits on someone’s property unregistered and uninsured....it’s a planter.

[rustyp]

Florida corporation income tax return.

But I am not incorporated.

But you could be incorporated… if you just paid your fair share. /sarc

What do I incorporate as - financial advisor ? /sarc eieio

Note that, when you incorporate, you create a separate entity, the "corporation". So, techically, a person doesn't "incorporate".
A person is not a corporation and does not own a corporation. The corporation is a separate, taxed entity.

So the corporation pays the sales tax on the golf cart. Look at that - now two of us owe sales tax. I purchased the golf cart as an individual and then I sold it to the corporation ? All I ever wanted was my own golf cart not a ride share.

[MrFlorida]

Next time I have a garage sale, I'm charging you sales tax.... there, now we're legal.....

[rustyp]

Next time I have a garage sale, I'm charging you sales tax.... there, now we're legal.....

OK - Providing you send it in to the state. Pocketing the money would be a "illegal".

[vinnytalk]

Please tell me how a used golf cart is exempt from Florida Sales Tax?

I'm not insinuating everyone or even anyone actual pays Sales Tax, but I can't find anyplace in the laws or regulations that exempt a used golf cart. If you buy one from a dealer, you surely have to pay sales tax ... where does the supposed exemption come from, for "private sales" ?

Low Speed Vehicles - Florida Department of Highway Safety and Motor Vehicles (https://www.flhsmv.gov/safety-center/consumer-education/low-speed-vehicles/)

Chapter 320 Section 01 - 2021 Florida Statutes - The Florida Senate (https://www.flsenate.gov/Laws/Statutes/2021/320.01)

What transactions are subject to the sales tax in Florida? (https://www.salestaxhandbook.com/florida/sales-tax-taxability)

It's the same when you buy furniture or other items from private people. There is no reporting, but yes you are require to collect tge tax if you are the seller