Hello Motor Vehicle, Mobile Home, and Vessel Dealers,
We know the car biz can be a puzzle sometimes. That's why we've put together some easy tips to help you handle title changes like a pro, while following Florida's rules and federal laws. These steps will make your work smoother and keep everything in order.

• Finish Title Changes Right: Before you use Form HSMV 82994, make sure all the dealer changes on your Florida Certificate of Title are done properly. No quick switches from the original title, even if you're working with a floor planner. Missing steps can mess up your title application.
• Give Accurate Info: When you're updating your Florida Certificate of Title, give all the right info – names, addresses, the whole deal. But if you're an auction, just share your name and license number on the back.
• Dealers in a Row: If another dealer goes back to the old title in the same chain of events, the first Florida dealer should get their own title first. No cutting in line!
• Out-of-State, No Problem: Out-of-state dealers not following the rules? Don't worry about it. You don't have to reject customer paperwork if they're from out of state.
• Keep the Title Chain Going: Once your Florida dealership has the title, keep the good times rolling with more dealer changes. Use Form HSMV 82994 or Form HSMV 82091 (for special cases) to keep the title moving.
• Dealing with Other States: If you're passing a title from Florida to Florida but it's from another state and says "Reassignment By [State] Dealer," just go with it. But if it's a different kind of title, stick with Form HSMV 82994.

By following these tips, you'll be a title pro in no time!

Hello Motor Vehicle, Mobile Home, and Vessel Dealers,
We value your partnership and are committed to ensuring that your deals are processed smoothly and efficiently. To further enhance this process, we are introducing a crucial tool that can make a significant difference: the Dealer Worksheet. We urge all dealers to include the Dealer Worksheet when submitting deals, as it plays a vital role in ensuring accurate and expedited processing.

• Why Use the Dealer Worksheet?: The Dealer Worksheet serves as a comprehensive summary of the deal details, providing us with a clear snapshot of the transaction. By using this form, you help us minimize potential errors and reduce processing time. It ensures that all critical information, such as vehicle specifications, customer details, financing terms, and any additional services, is accurately captured in one place.
• The Benefits: Accuracy and Efficiency: When the Dealer Worksheet is included with your deal submission, it enables our team to quickly review and process the transaction. This translates into faster approvals, reduced back-and-forth communication, and a streamlined experience for both parties involved. Your attention to detail by utilizing the worksheet demonstrates your commitment to ensuring a hassle-free process.
• Our Commitment to Quality: In our ongoing effort to maintain the highest standards of service, we reserve the right to reject any deal submission that does not include the Dealer Worksheet. This policy is in place to ensure consistency, accuracy, and fairness in our processing procedures. By adhering to this requirement, you contribute to a smoother workflow and help us provide you with the efficient service you deserve.
• How to Access the Dealer Worksheet: Obtaining and utilizing the Dealer Worksheet is a straightforward process. You can easily download the form from our website's resources section. Make sure to complete all relevant sections accurately and comprehensively. Including the Dealer Worksheet with your deal submission demonstrates your commitment to a seamless and efficient transaction.
• Your Role in Enhancing Efficiency: We understand that your time is valuable, and we want to collaborate with you to make the deal submission process as efficient as possible. By utilizing the Dealer Worksheet, you contribute to the accuracy and speed of our processing, leading to quicker approvals and a smoother experience for everyone involved.

We appreciate your attention to this important matter and your ongoing partnership. Together, we can ensure that every deal is handled with the utmost care and efficiency.

Hello Motor Vehicle, Mobile Home, and Vessel Dealers,
We value your business and understand the importance of efficient communication. To provide you with the best possible service, we encourage you to connect with us through our email or convenient online contact form. While we do have a dedicated phone line available for your inquiries, we believe that using email and the contact form offers you a more streamlined and effective way to get in touch with us.

• Why Email and Contact Form: Sending us an email or using the contact form on our website comes with a range of benefits. Here's why these methods are preferred:
• Written Record: When you communicate through email or the contact form, you have a documented record of your inquiry or request. This ensures clarity and eliminates any potential misunderstandings.
• Convenience: Email and the contact form allow you to get in touch with us at any time that suits you.
• Organization: Our team can easily categorize and prioritize your inquiries, ensuring a timely response and effective resolution.
• Accessibility: Whether you're at your desk or on the go, sending an email or filling out the contact form is just a few clicks away, making it a convenient option for busy professionals like you.

How to Reach Us
Using email or the contact form is simple:

• Email: Send your inquiries, questions, or requests to dealersupport@irctax.com. Our dedicated team will review and respond promptly.
• Contact Form: Visit our website's "Dealer Services" page and fill out the form with your details and message. Click "Submit," and your message will be delivered directly to our team.

A Better Experience for You
Our goal is to provide you with a seamless and efficient experience when communicating with us. By using email or the contact form, you help us better understand your needs, and we can respond with the relevant information or assistance in a timely manner.

We're Here for You
Remember, while our phone line remains available, we believe that email and the contact form offer you a more convenient and effective way to connect with us. Your satisfaction is our priority, and we're committed to making your interactions with us as smooth as possible.
Thank you for your trust in us. We look forward to serving you through email and our contact form for a hassle-free and efficient communication experience.

Hello Motor Vehicle, Mobile Home, and Vessel Dealers,
We are excited to introduce a potential opportunity that could significantly enhance your dealership's operations and boost your success. The Indian River County Tax Collector's Office is considering the launch of a comprehensive Dealer Training Workshop designed exclusively for you.

Why a Dealer Training Workshop?
We understand that running a successful dealership involves navigating through a complex web of regulations, paperwork, and ever-changing requirements. Our aim with this workshop is to empower you with the knowledge and tools needed to streamline your processes, stay compliant, and achieve greater efficiency.

• What to Expect: The Dealer Training Workshop promises to deliver:
• In-Depth Insights: Gain a comprehensive understanding of the latest regulations, policies, and compliance standards that impact your dealership.
• Navigating Paperwork: Get hands-on guidance on managing paperwork, title transfers, and other administrative tasks with greater ease.
• Interactive Sessions: Engage in interactive discussions, case studies, and Q&A sessions to address your specific concerns and challenges.
• Networking Opportunities: Connect with fellow dealers in the area, fostering a supportive community for sharing insights and experiences.

Your Input Matters:
Before we finalize the details of the Dealer Training Workshop, we want to hear from you! Your input is invaluable in shaping a workshop that truly meets your needs and expectations. We invite you to express your interest by participating in a quick survey [https://forms.office.com/g/M4kPkPiVku], sharing your preferences and suggestions.

Be Part of the Conversation:
The Tax Collector’s Office of Indian River County is committed to supporting your dealership's growth and success. We believe that a well-informed dealer community benefits us all. By participating in the Dealer Training Workshop, you can equip yourself with the tools to navigate the industry landscape more effectively and elevate your business to new heights.

Stay tuned for updates as we gather feedback and finalize the details of this exciting initiative. We look forward to collaborating with you to bring the Dealer Training Workshop to life.

Hello Motor Vehicle, Mobile Home, and Vessel Dealers,
We would like to bring to your attention a matter of utmost importance regarding the use of Power of Attorney (POA) documents in motor vehicle transactions. Recent reports have raised concerns about the misuse of limited Power of Attorney (Form HSMV 82053), specifically when dealerships sign on behalf of their customers, particularly in cases involving mileage. We are writing to clarify and provide guidance on the appropriate use of these documents to ensure compliance and transparency.

• Correct Usage of Form HSMV 82053: It is essential to note that Form HSMV 82053, the limited Power of Attorney, is designed for situations where the POA is an independent third party. In instances where family members, dealership employees, title clerks, or anyone associated with the dealership is involved, the use of Form HSMV 82053 is not permissible, especially when mileage is a factor. We urge dealerships to exercise caution and adhere to these guidelines to prevent any misunderstandings or legal implications.
• Authority and Accountability: To maintain the integrity of motor vehicle transactions, the Tax Collector retains the right to scrutinize individuals who are consistently used as POAs, especially when concerns arise about their potential association with the dealership. We encourage dealerships to ensure that a valid title is in their possession before proceeding with a vehicle sale whenever possible.
• Understanding Secure POA (Form HSMV 82995): Certain circumstances allow for the use of Form HSMV 82995, also known as the Secure Power of Attorney. This form is specifically designed to be used when an individual appointed as the attorney-in-fact simultaneously acts as both the transferor (seller) and transferee (buyer) for odometer disclosure purposes. The situations in which Form HSMV 82995 may be used are:
• When the certificate of title is held by the lienholder and is unavailable for endorsement by the seller to transfer ownership and disclose odometer information.
• When the certificate of title is lost or destroyed, rendering it inaccessible for endorsement by the seller to transfer ownership and disclose odometer information.
• Seeking Assistance and Further Clarification: We understand that these guidelines may raise questions or require further clarification. If you would like to discuss the procedures outlined in more detail or need assistance with Secure POA documents, please do not hesitate to reach out. Our team is here to provide support and ensure that your motor vehicle transactions are carried out in full compliance with the law.

Closing Remarks:
Your cooperation in adhering to these guidelines is greatly appreciated. We value your partnership and are committed to facilitating smooth and legally sound motor vehicle transactions. We look forward to the opportunity to continue working closely with all our esteemed dealers.

Thank you for your attention to this matter.

Hello Motor Vehicle, Mobile Home, and Vessel Dealers,
In the dynamic landscape of motor vehicle transactions, it's vital to ensure that all aspects are handled accurately and in accordance with the law. One significant area of focus is the collection of sales tax and discretionary sales surtax when applicable. The Tax Collector's Office is here to provide you with essential insights and guidelines on navigating this process seamlessly and responsibly.

Sales Tax Collection: A Dealer's Responsibility
When a motor vehicle, mobile home, or vessel transaction is facilitated by a dealer, the dealer is mandated to collect the appropriate sales tax and any applicable discretionary sales surtax. It's crucial to communicate this clearly to your customers and to ensure that the correct amount of tax is collected.

How to Show Tax Collected:
There are several methods to indicate the sales tax collected:

• The sales tax amount may be indicated on the Florida Certificate of Title being transferred.
• Forms HSMV 82091 (Reassignment Supplement to a Certificate of Title) or HSMV 82994 (Motor Vehicle Dealer Title Reassignment Supplement) may be used when applicable.
• For new motor vehicles, mobile homes, or vessels, or those with out-of-state proof of ownership sold by a dealer, form HSMV 82040 may be used.

Important Details to Include:
When collecting sales tax, dealers must provide essential details, including:

• Firm name
• Dealer license number (if applicable)
• Sales tax registration number
• Signature

Even in cases where sales tax is not applicable, dealers' information (name, address, and license number if applicable) must still be included on the reassignment document.

Sales to Out-of-State Residents:
When conducting a sale from a Florida motor vehicle dealer to a resident of another state within the United States, specific provisions apply under Section 212.08(10)(a) of the Florida Statute. The sale is considered taxable in an amount equal to the sales tax that would be imposed on the same sale in the purchaser's state of residence. For more detailed information, you can refer to the Department of Revenue's Tax Information Publication 18A01-01.

However, it's important to note that the sales tax collected from the out-of-state resident must not exceed Florida's state sales tax rate of six (6) percent. Notably, no Florida discretionary sales surtax is imposed on these types of sales. When referring to the "Motor Vehicle Sales Tax Rates by State and Tax Credit Application," if a state charges a "usage" or "excise" tax, Florida sales tax is not applicable.

Let's take an example to illustrate this concept: Suppose another state charges 0% sales tax on new and used motor vehicles but imposes a 6% motor vehicle "usage tax."

In this case:

• Florida would not impose sales tax on the out-of-state resident for the motor vehicle purchase.
• At the time of the sale, the purchaser is required to execute a notarized statement expressing their intent to license the vehicle in their state of residence within 45 days from the purchase date.
• The purchaser must pay Florida sales tax to the dealer conducting the sale or to the appropriate tax collector's office or license plate agent in the event of a private sale. The tax amount should be equivalent to the sales tax rate in the purchaser's state of residence.
• The purchaser must provide the dealer or the relevant tax collector's office or license plate agent with a signed copy of the notarized statement. The dealer should retain this copy in their records.
• Finally, the original notarized statement must be submitted to the appropriate sales tax collection agency in the purchaser's state of residence.

To facilitate this process, the Florida Department of Revenue has created form DR-123, the Affidavit for Partial Exemption of a Motor Vehicle sold for Licensing in Another State. This form should be completed by the purchaser and provided to the selling dealer or the relevant sales tax collection agency.

Hope Scholarship Program:
Lastly, we bring your attention to the Hope Scholarship Program, designed to provide students who experienced incidents of violence or bullying at school with the opportunity to attend eligible private schools. Make sure to offer the required form to each customer before sales tax is paid. For more information, please refer to the official form provided by the Florida Department of Revenue: Hope Scholarship Program Form.

Additional Resources:
We encourage you to review these additional resources:

• Sales Tax Rates for Other States
• Sales Tax Rates for Other States
• Affidavit for Partial Exemption of a Motor Vehicle Sold for Licensing in Another State

Your dedication to adhering to these guidelines ensures not only compliant transactions but also contributes to a smooth experience for all parties involved. We value your partnership and commitment to responsible business practices.

Hello Motor Vehicle, Mobile Home, and Vessel Dealers,
In the dynamic realm of automotive transactions, every detail matters, especially when it comes to ensuring seamless operations and adhering to regulations. One crucial aspect that requires careful attention is the process of "Courtesy Delivery." We are here to provide you with comprehensive insights into this practice, helping you navigate it efficiently and in accordance with the regulations.

Understanding Courtesy Delivery:
A courtesy delivery refers to a retail purchase of a motor vehicle that takes place in a different state, but the physical delivery of the vehicle occurs in Florida through a Florida dealer. This practice brings together various regulatory considerations to ensure a smooth and compliant transaction.

Required Information on Form HSMV 82040:
When a Florida dealer is submitting paperwork for an out-of-state dealer involving a courtesy delivery, certain information must be presented:

• The Florida dealership's information, including the dealer's name, license number, and the specific notation "courtesy delivery," should be clearly indicated on the form HSMV 82040.
• Even though it's a courtesy delivery, the Florida dealer's license number should still be entered into the Florida Real-time Vehicle Information System (FRVIS). This assists both the DMS Regional offices and the Department of Revenue during potential audits.

Sales Tax Considerations:
For a courtesy delivery, the following points should be noted:

• The Florida dealer is responsible for collecting the appropriate sales tax for the sale.
• Alternatively, the Florida dealer can submit proof that the tax was paid to the out-of-state dealer.
• Importantly, the Florida dealer should not enter their "Florida sales tax registration number" on the form HSMV 82040, as this could imply unnecessary involvement in the sale.

Submitting Sales Tax:
To streamline the process, here's how sales tax should be handled:

• Any sales tax collected by the Florida dealer for the sale should be submitted to the tax collector's office or license plate agency, along with the customer's paperwork.
• Electronic Filing System (EFS) agencies, however, may process it through the EFS system.
• Note that the lemon law fee does not apply in this scenario.

Exception: Reassignment on the MCO:
It's essential to differentiate between a courtesy delivery and an out-of-state dealer reassignment on the Manufacturer's Certificate of Origin (MCO). If the out-of-state dealer reassigns to the Florida dealer on the reverse side of an MCO, it's not considered a "courtesy delivery." In such cases:

• The Florida dealer should not label it as a "courtesy delivery" on the form HSMV 82040.
• The transaction should be processed as a regular dealer transaction within the required 30 days.

Understanding and adhering to these guidelines ensure that your courtesy delivery processes are efficient, compliant, and transparent.