English: 16-Hour New License Auto Dealer Course
Lemon Law Fee
assessment
New Dealers
This tax is levied on every new vehicle sold or leased and used to offset arbitration costs associated with resolving lemon law issues between the purchaser and the manufacturer. Dealers are required to collect $2 per new vehicle, including demonstrators. Any new vehicle that offers a manufacturer’s warranty is subject to the fee, with the exception of the following vehicles:
- motorcycles and mopeds
- off-road vehicles
- vehicles with a gross weight exceeding 10,000 pounds
- vehicles sold or leased to city, county and government agencies
These taxes are remitted to the state when the dealer processes the application for certificate of title and registration on the buyer’s behalf. For vehicles being processed out of state, dealers can submit fees directly to the state by completing a Motor Vehicle Warranty Fee Report (Form DR-35).
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Curso
English: 16-Hour New License Auto Dealer Course
Autor
Joaquin Jimenez
Instructor
