New Vehicle, Never Titled

All new vehicles must have a Manufacturer's Certificate of Origin (MCO), which must be signed by a licensed dealer for transfer to buyer. A bill of sale is necessary if the vehicle is coming from an out-of-state dealer. The 6% state sales tax will be collected on the purchase price less any trade amount or previous sales tax paid in a state reciprocal with Florida . In addition, any applicable county surtax is collected.  An odometer disclosure signed by seller and buyer either on the bottom of the MCO or on a separate disclosure form is required. If the vehicle was purchased from a licensed Florida motor vehicle dealer, the dealer must complete the title paperwork; it cannot be given to the customer to be completed.