New Sales Tax Exemption on Sale / Lease of Taxicabs for Transportation of Disabled Individuals

On June 8, 2012, the Florida Department of Revenue, in TIP #12A01-11, announced that effective January 1, 2013, Section 212.08(7), Florida Statutes, will be amended.  The amendment will exempt the sale or lease of “accessible taxicabs” from sales and use tax.  TIP #12A01-11 defines “accessible taxicab,”  which, among other things, 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; and complies with the accessibility requirements of the Americans with Disabilities Act of 1990.

TIP #12A01-11 notes, however, that when a lift, ramp, or any other device is installed through an aftermarket conversion of a stock motor vehicle, only the charge for the conversion, not the motor vehicle itself, will be exempt from tax.


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