Form DR-123 – Fill Out and Use This PDF

The Dr 123 form, officially titled "Partial Exemption for Motor Vehicle Sold to Resident of Another State Affidavit," serves as a crucial document in the State of Florida for individuals seeking a partial tax exemption when selling a motor vehicle to a nonresident. This affidavit, effective as of January 2021, outlines specific qualifications that must be met for nonresident purchasers, including corporations and partnerships, to be eligible for this exemption. For those navigating the complexities of inter-state vehicle sales, understanding and accurately filling out this form is key to ensuring tax compliance and securing the exemption.

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Form Dr 123 PDF Details

In the context of out-of-state vehicle purchases, the Dr 123 form, formally known as the "Partial Exemption for Motor Vehicle Sold to Resident of Another State Affidavit," serves a crucial role within the state of Florida's regulatory framework. As per Rule 12A-1.097, F.A.C., and effective from January 2021, this affidavit facilitates the partial tax exemption for vehicles sold to nonresidents who intend to promptly remove the vehicle from Florida. To qualify for this exemption, the document stipulates that the vehicle must be transported out of Florida within 45 days of purchase and not return for at least 180 days, unless it is under a corporate or partnership ownership with no Floridian officer or significant stockholder. It requires detailed information about the buyer, the seller, and the vehicle itself, including the make, model, and year, alongside the vehicle identification and motor numbers. Moreover, it outlines the responsibilities of the purchaser regarding the payment of sales tax to Florida, with the potential for additional taxes owed if the vehicle is registered in a state with a higher tax rate or if tax credits are not applicable. This affidavit ensures that all parties are informed about their obligations and the specifics of the sales tax situation, relying on a notarized confirmation of the provided information to protect all involved entities.

Question	Answer
Form Name	Form Dr 123
Form Length	1 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	15 sec
Other names	florida dr 123, fillable dr 123, dr 123 fillable, dr123

How to Fill Out Form DR-123

Form DR-123 at a glance

What it is: DR-123 is the Partial Exemption for Motor Vehicle Sold to Resident of Another State Affidavit.

Who signs: Signature of Nonresident Purchaser and Signature of Notary Public.

Notary: Sworn to (or affirmed) and subscribed before me by means of physical presence or online notarization on this Day of Month, Year, by the nonresident purchaser.

A filled-in Form DR-123 example: a nonresident buys a car in Florida

Form DR-123 example filled out, example: a nonresident buys a car in Florida — Maria Sample, a nonresident buyer, completes Form DR-123. She buys a used car in Florida and will license it in Georgia within 45 days. The picture shows page 1; its names and figures are sample values. She is not a corporation or partnership. The sale was on March 2, 2026 and the notary signs on March 12, 2026. Florida Sales Tax Paid is 6% of the Sales Price. No vehicle is traded in, so Trade-In Allowance stays empty. She signs by physical presence, so online notarization stays empty. Nothing goes in Personally known because the notary relies on the produced identification.

How to fill out Form DR-123, box by box

Nonresident purchaser, county and corporation or partnership

Enter the County of in the State of Florida line.

Enter the Name of Nonresident Purchaser.

Enter the State of Residence and Address of Purchaser: Street, City, State, ZIP.

If the nonresident purchaser is a corporation or partnership, an officer or partner must acknowledge to qualify for the partial exemption that the vehicle will be removed from this state within 45 days of purchase and will remain outside this state for a minimum of 180 days. OR If the vehicle is not removed from this state, an officer or partner in the nonresident corporation or partnership must certify that there is no officer that is a resident of this state. There is no stockholder who owns at least 10% of the corporation that is a resident of this state. There is no partner in the partnership who has at least 10% ownership of the partnership that is a resident of this state.

Seller

Enter the Name of Seller and the Address of Seller: Street, City, State, ZIP.

Enter the Seller's Sales Tax Registration Number and the Date of Sale.

Motor vehicle and price

Under Description of Motor Vehicle, enter the Make, Model and Year.

Enter the Vehicle Identification Number and the Motor Number.

Enter the Sales Price, the Trade-In Allowance and the Florida Sales Tax Paid.

Where the vehicle will be licensed

This vehicle will be licensed in the State of the state you enter within forty-five (45) days after the date of purchase.

Enter (Purchaser's Initials) after I, and the State where the vehicle will be registered or licensed after sales tax to the State of: you understand you may owe sales tax to that State if a credit for sales tax paid to the State of Florida is not allowed, or if the tax rate is higher than 6%.

I understand sales tax is being paid to the State of Florida and not to any other state.

Tax Information Publication Motor Vehicle Sales Tax Rates by State is available on the Department's website at floridarevenue.com/taxes/tips.

Sworn to or affirmed: physical presence or online notarization

Sworn to (or affirmed) and subscribed before me by means of physical presence or online notarization on this Day of Month, Year, by the nonresident purchaser: Signature of Notary Public.

Personally known or produced identification

Personally known or Produced identification, Type of identification produced, and Print, Type or Stamp Commissioned Name of Notary Public are for the Notary Public.

Sources

[1] Form DR-123 (R. 01/21), Partial Exemption for Motor Vehicle Sold to Resident of Another State Affidavit, Florida Department of Revenue (the Official source link on this page).