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Florida Sales Tax Exemption on Taxis

  • Jun 21, 2012 | Will Frei

The Florida Department of Revenue announced a sales tax exemption on the lease or sale of accessible taxicabs, effective Junuary 1, 2013. 

Accessible taxicab refers to "A chauffeur-driven taxi, limousine, sedan, van, or other passenger vehicle for which an operator is hired to use for the transportation of persons for compensation, which:

  • Transports eight passengers or fewer;
  • Is equipped with a lift or ramp designed specifically to transport physically disabled persons or contains any other device designed to permit access;
  • Enables the transportation of physically disabled persons, including persons who use wheelchairs, motorized wheelchairs, or similar mobility aids;
  • Complies with the accessibility requirements of the Americans with Disabilities Act of 1990, 49 C.F.R. ss. 38.23, 38.25, and 38.31, as amended, regardless of whether such requirements would apply under federal law; and
  • Meets all applicable federal motor vehicle safety standards and regulations adopted under the Act" [link added].

To qualify for the exemption, the purchaser must give the seller a blanket certificate of exemption that indicates, in the "other" field, that the purchaser ". . . is purchasing an accessible taxicab or any aftermarket conversion of a stock motor vehicle for use as provided in section 212.08(7)(iii), F.S." [link added].

Download the Florida blanket certificate of exemption.

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.