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The Florida Senate

SB 396: Sales Tax on Motor Vehicle Leases and Rentals

GENERAL BILL by Rodriguez

Sales Tax on Motor Vehicle Leases and Rentals; Providing that sales tax does not apply to certain leases or rentals of motor vehicles used primarily in the trade or established business of the lessee or rentee, etc.

Effective Date: 7/1/2023
Last Action: 5/5/2023 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)



Bill History

Date Chamber Action
1/25/2023 Senate • Filed
2/9/2023 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations
3/7/2023 Senate • Introduced
5/5/2023 Senate • Died in Commerce and Tourism