After the sale in Florida: tags, titles, taxes, records, and who can inspect you

Last verified: November 9, 2026. Every rule links to its official source.

After a sale in Florida, you issue a 30-day temporary tag at delivery and apply for the buyer’s title within 30 days. Sales tax returns are late after the 20th of each month, and you keep each deal record for 5 years. Six bodies can check that work, starting with the Florida Department of Highway Safety and Motor Vehicles (FLHSMV).

Florida after-the-sale deadlines at a glance

What	By when	Where it goes	Source
Temporary tag, valid 30 days	At delivery	Through your Electronic Temporary Registration (ETR) provider	Florida Statutes 320.131
Buyer’s proof of address and identity	Before you file the registration	With the registration application	Florida Statutes 320.02
Emissions equipment certification	At the sale	To the buyer, in writing	Florida Statutes 316.2935
Buyers Guide	On the vehicle while offered; a copy at the sale	To the buyer	FTC Used Car Rule guide
Title application	Within 30 days after delivery	FLHSMV, through the county tax collector	Florida Statutes 319.23
Trade-in notice of sale	Within 30 days	FLHSMV	Florida Statutes 319.23
Purchase money lien payoff on a vehicle you acquire	Within 10 working days	The lienholder	Florida Statutes 319.24
Sales tax return, Form DR-15	Due the 1st, late after the 20th	Department of Revenue	DOR motor vehicle brochure
Documentary stamp tax return, Form DR-225, if registered	By the 20th, for the month before	Department of Revenue	DOR documentary stamp brochure
Dealer records	Kept 5 years	Your files, open to FLHSMV	Florida Statutes 320.27

What do you owe at delivery in Florida?

A temporary tag, the buyer’s ID, the emissions certification, the Buyers Guide and disclosures, and the dealer fee statement.

Temporary tag

You issue it electronically. FLHSMV’s service provider FAQ says all Florida dealers have had to since July 1, 2008, through a certified ETR provider.

• How long. A tag is valid for 30 days. Procedure RS-31 lets dealers issue only 30-day tags, plus a second 30-day tag after the first expires. The 10, 60 and 90-day tags are not dealer-issued.
• How many. No more than 2 to the same person for the same vehicle. A regional office or tax collector may approve more.
• Fee. $2 per tag to the state, remitted through your ETR provider. Your own added fee “must not be represented as a fee collected for the state.”
• Outages. Use the offline backup, report each tag within 1 business day, and keep Form HSMV 82082 for 5 years.
• Penalties. Unlawful issuance or use is a noncriminal moving violation plus administrative action. Knowingly and willfully failing to keep tag records is a second-degree misdemeanor. A tag issued to a fictitious person or entity is a third-degree felony.

Buyer’s ID and proof of address

Since October 1, 2026, an individual registering a vehicle must provide proof of address satisfactory to the department plus one of these, under section 320.02:

1. A valid REAL ID driver license or identification card from Florida or another state.
2. A valid, unexpired U.S. passport.
3. A valid, unexpired foreign passport with an unexpired Form I-94.

A business gives its federal employer identification number, if applicable. Registration also needs proof of personal injury protection insurance where the law requires it. If you file the buyer’s registration, you need these from the buyer. Ask your regional office how FLHSMV wants it documented.

Emissions equipment certification

Florida has no state safety or emissions inspection program, but under section 316.2935, the seller must certify in writing that the air pollution control equipment has not been tampered with. A dealer must also visually check the devices listed by department rule and certify that they are in place and appear properly connected and undamaged.

Dealer-to-dealer and salvage-only sales are exempt. A dealer’s first violation is a first-degree misdemeanor, and repeat offenses can cost the license.

Buyers Guide and Florida disclosures

• Buyers Guide. The federal Used Car Rule covers dealers that sell or offer more than 5 used vehicles in 12 months. Display the guide prominently on or in each vehicle offered for sale, and give the buyer the original or a copy at the sale. For a sale conducted in Spanish, post a Spanish guide before you offer the vehicle. FTC penalties run up to $53,088 per violation (as of January 2025).
• Prior use and rebuilt vehicles. Before you sell a former taxicab, police or short-term-lease vehicle, a manufacturer buyback, or a rebuilt, flood or kit vehicle, among others, the title must be stamped. You must also disclose the status to the buyer in writing before the sale, and in ads (section 319.14). A violation is a second-degree misdemeanor.
• Demand-letter notice. Give the buyer the written notice described in section 501.98 at the sale. Only then must a customer send you a demand letter before suing.

Dealer fee statement

Section 501.976 sets no dollar cap on a dealer fee. A charge for predelivery service is an unfair or deceptive act unless the document carries the statute’s statement:

“This charge represents costs and profit to the dealer for items such as inspecting, cleaning, and adjusting vehicles, and preparing documents related to the sale.”

Advertised prices must include every fee the customer must pay, including dealer preparation charges.

What is due within 30 days of a Florida sale?

The title application and, for a trade-in, a notice of sale.

• Title. You must obtain the title in the buyer’s name, on an application the buyer signs, filed “within 30 days after the delivery of the motor vehicle” (section 319.23).
• Late fee. $20 per late application, plus other fees. A pattern of failing to apply for title transfer is a ground for action against your license.
• Out-of-state buyers. No Florida title application. You reassign the title, and the buyer signs the Form HSMV 84061 affidavit that the vehicle will be titled and registered elsewhere.
• Trade-ins. File a notice of sale signed by the seller within 30 days. Vehicles acquired for stock need no title in your name.
• Liens. Pay off a purchase money lien on a vehicle you acquire within 10 working days of acquiring ownership.
• Fees. FLHSMV’s fee page lists $75.25 for an electronic title transfer and $85.25 for a first Florida title on a used vehicle.

The county tax collector processes title work as FLHSMV’s agent. Dealers can submit it through the Electronic Filing System (EFS) by joining a certified provider, and the tax collector reviews and approves each EFS transaction. An EFS agent may charge the customer a fee for it.

What is due by the 20th of each month?

Your sales tax return, Form DR-15, late after the 20th and required even with no tax due. A registered documentary stamp tax filer’s return is due by the 20th too.

• Rate. 6 percent of the sales price, collected from the buyer at the sale.
• Surtax. The county surtax applies only to the first $5,000. The buyer’s county of residence on the title or registration sets the rate.
• Taxable price. Includes “preparation, settlement, or closing fees.” Separately itemized fees that state law mandates for title, license or registration are not taxed. A trade-in allowance comes off the taxable price.
• Electronic filing. Required for the next calendar year once you pay $5,000 or more between July 1 and June 30. Start payments by 5 p.m. ET on the business day before the 20th.
• Financed sales. The full tax is due at the sale. Stamp tax and the repossession credit are in Financing your own sales in Florida.

Buyer’s county	Metro	2026 surtax	Most surtax on one vehicle (computed)
Miami-Dade	Miami	1 percent	$50
Broward	Fort Lauderdale	1 percent	$50
Orange	Orlando	0.5 percent	$25
Hillsborough	Tampa	1.5 percent	$75
Duval	Jacksonville	1.5 percent	$75

Rates are from the Department of Revenue’s 2026 Form DR-15DSS and can change only on January 1. Check the 2027 list before selling in January 2027.

What records must a Florida dealer keep, and for how long?

Five years, on paper or electronically. Section 320.27 requires a record of every purchase, sale or exchange with the temporary tag date, the title transfer date, a vehicle description, and the seller’s and buyer’s names and addresses.

The records must be open to the department “at all reasonable hours.” With electronic records, paper originals may be destroyed after title and registration are transferred.

• If you finance. OFR, the Office of Financial Regulation, requires finance records for at least 2 years after the final entry.
• Electronic liens. Section 319.27 makes lienholders file liens and satisfactions electronically, so plan on it if you hold your own notes.

Who can inspect or audit a Florida dealership?

Six bodies, each with its own trigger and penalties.

Who	What it looks at	How it starts	What it can do
FLHSMV compliance examiners	Your location and books	An early records inspection, risk-based selection, or a complaint	Deny, suspend or revoke the license; fine a licensee up to $1,000 per violation; injunction. Violating the dealer law is also a second-degree misdemeanor
OFR, if you finance	Finance contracts and records	An exam, generally at most once in 12 months and billed hourly, or a written complaint	Revoke or suspend the license; fine up to $1,000 per act; cease and desist orders
Department of Revenue	Sales and use tax	Written notice at least 60 days before an audit	Late penalty of 10 percent of the tax, $50 minimum; 100 percent of unreported tax on a fraudulent return, plus felony charges
Attorney General or State Attorney	Unfair or deceptive acts, including the 19 dealer acts in section 501.976	An enforcement action	Up to $10,000 per willful violation, plus attorney’s fees and costs
County tax collector	Business tax receipt; title and registration work	Your filings; the receipt is due by September 30	10 percent in October plus 5 percent a month, up to 25 percent; 25 percent of the tax for operating without a receipt
City or county code enforcement	Zoning, signs, certificate of use	A local code case	Up to $250 a day for a first violation, $500 for a repeat; up to $1,000 and $5,000 a day where a county or city of 50,000 or more adopts them

FLHSMV: the first records inspection comes early

FLHSMV’s Inspector General audits from October 2019 and January 2024 describe how the department picks dealers. This is described practice, not a legal entitlement.

• New dealers. A records inspection within 90 days of being licensed. The 2024 report says this applies once a dealer has at least 5 sales.
• Everyone else. A risk assessment twice a year. One risk factor is a 4-to-1 ratio of temporary tags to titles.
• Complaints. A consumer complaint on Form HSMV 84901, sent to the regional office, can trigger a records inspection.

One act can cost the license: fraud in the application, a felony conviction, or a dishonored check to another dealer or the department. So can a pattern of any of 19 listed acts, such as failing to apply for title transfers, breaking the electronic temporary tag rules, or willfully violating the Buyers Guide rule. The $1,000 fine applies to licensees, who are entitled to a hearing. Anyone who loses money through a violation of Florida’s title and dealer laws can recover against your $25,000 bond.

Location rules are in the Florida dealer license guide, and the start-up path is in the Florida dealership start-up guide.

Deceptive trade practices: the state and the customer

The state’s $10,000 penalty is for willful violations, meaning conduct you knew or should have known was unfair or deceptive.

A customer who suffered a loss can sue for actual damages plus attorney’s fees and court costs under section 501.211. If you gave the section 501.98 notice at the sale, the customer must first send a written demand at least 30 days before suing. Pay the claim within 30 days, plus a surcharge of the lesser of $500 or 10 percent of the damages claimed, and the claim cannot be sued on.

Be ready: check five recent deal files

Pull five recent deal files. Each should show:

1. The temporary tag date, and no more than 2 tags to that buyer for that vehicle.
2. A title application within 30 days after delivery, or the out-of-state affidavit.
3. For a trade-in, the notice of sale and any lien paid off within 10 working days.
4. For registrations you filed since October 1, 2026, the buyer’s proof of address and ID.
5. The signed emissions equipment certification.
6. The Buyers Guide, and any prior-use or rebuilt disclosure.
7. The dealer fee statement, if you charged a fee.
8. Sales tax at 6 percent plus the buyer’s county surtax on the first $5,000.

If that takes all afternoon, see how LeftLane keeps the deal file in one place.

What trips people up

• A third temporary tag. The statute allows 2 per person per vehicle unless a regional office or tax collector approves more.
• Letting titles run past 30 days. Each late application costs $20, and a pattern can cost the license.
• Charging your own county’s surtax. The buyer’s county of residence sets the rate.
• Skipping a return in a slow month. A return is due even when no tax is.
• Treating no inspection as no paperwork. The emissions equipment certification is required at every sale.
• Leaving out the dealer fee statement. Without it, the charge is an unfair or deceptive act.

What changed recently

• October 1, 2026. Individual registrants must show proof of address plus a REAL ID, a valid U.S. passport, or an unexpired foreign passport with an unexpired I-94 (chapter 2026-39).
• July 1, 2026. Tax collectors may deliver titles by mail (chapter 2025-125). No new dealer duty.
• April 10, 2025. FLHSMV began issuing the 60-day temporary tags created by a 2024 law. Dealers do not issue them.

Frequently asked questions

What is the difference between ETR and EFS?

ETR, the Electronic Temporary Registration system, issues temporary tags and temporary plate transfers. EFS, the Electronic Filing System, also processes title and registration transactions. A dealer reaches both through FLHSMV-certified service providers. ETR has been mandatory for all Florida dealers since July 1, 2008.

Can a dealer charge more than $2 for a Florida temporary tag?

Yes, but not as a state fee. FLHSMV says no state-approved fee exists beyond the $2.00, apart from a $2.50 service charge when a tag agency processes the tag. A dealer may add its own print-on-demand fee but may not call it a state fee.

Can employees with criminal records use ETR or EFS?

Every principal and authorized user needs a Level 1 criminal history check through the Florida Department of Law Enforcement before access. FLHSMV says a felony conviction in the last 7 years bars access, and a felony involving dishonesty bars it regardless of time. It says to keep the screenings for 5 fiscal years.

Can I put a temporary tag on a car I do not have the title for?

FLHSMV’s answer is “A dealer should not sell a vehicle without the title.” Florida’s dealer statute bars selling or offering a vehicle unless you hold a duly assigned title or other proof of ownership the statute lists. Have it before you sell and tag the vehicle.

Does Florida require an inspection before a used car is sold?

Florida has no state safety or emissions inspection program. But every sale needs the written emissions equipment certification, and a used vehicle not previously titled in Florida needs its VIN physically inspected and verified, which a licensed Florida dealer may do on Form HSMV 82042.

Your next step

To see deal files and records kept in one place, book a LeftLane demo. LeftLane is a dealer management system for independent and buy-here-pay-here dealers that replaces several separate tools with one. If you are on another system, LeftLane’s team moves your data over, and real people answer the phone at 512-222-9549.

Sources

• FLHSMV: Procedure RS-31, service provider FAQ, ETR providers, EFS, fees, Procedure TL-10, Form HSMV 84901, new resident page and Technical Advisory RSTL 25-010
• FLHSMV Inspector General: audit 201819-29 and audit 202223-06
• Title and registration statutes: 316.2935, 319.14, 319.23, 319.24, 319.27, 320.02, 320.131, 320.27 and the Title XXIII index
• Tax statutes: 212.05, 212.054, 212.12, 212.13 and 205.053
• Department of Revenue: GT-800030, GT-800014 and 2026 Form DR-15DSS
• Enforcement and finance statutes: 162.09, 501.2075, 501.211, 501.976, 501.98, 520.996 and 520.997
• Laws of Florida, chapter 2026-39 and chapter 2025-125
• Federal Trade Commission: Dealer’s Guide to the Used Car Rule

This guide is general information for dealers, not legal advice. Rules and fees change. Confirm with the agency or a licensed attorney in your state before you act.