Florida Statutes

Fla. Stat. § 205.063 (2025)

Exemptions; motor vehicles.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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205.063 Exemptions; motor vehicles.—Vehicles used by any person receipted under this chapter for the sale and delivery of tangible personal property at wholesale or retail from his or her place of business on which a business tax is paid may not be construed to be separate places of business, and a business tax may not be levied on such vehicles or the operators thereof as salespersons or otherwise by a county or incorporated municipality, any other law to the contrary notwithstanding.

History.—s. 3, ch. 72-306; s. 1, ch. 73-144; s. 1056, ch. 95-147; s. 16, ch. 2006-152.

Notes of Decisions

Cited in 1 case, 1988–1988 · leading case: City of Tampa v. Carolina Freight Carriers Corp., 529 So. 2d 324 (Fla. 2d DCA 1988).

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City of Tampa v. Carolina Freight Carriers Corp., 529 So. 2d 324 (Fla. 2d DCA 1988). · cites it 4× “However, the court concluded that the attempted assessment on the fifteen vehicles violates the Florida Constitution, section 205.063, Florida Statutes (1985), and the equal protection clause of the United States Constitution.”

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