Wed Nov 26, 2008 10:53 am
I've actually done this, I imported a car from Florida then I took it back to Florida. I didn't have to pay any tax at all when I took it back, but the key point is that you must have the CBP clearance paperwork with you that shows the tariff category on it as personal effects. If it's personal effects there is no tax. When you show it to them they will see the CBP didn't charge you anything so there is no sales tax either.
You present it at the DMV when you change the title. Once you've got the Florida title then you can register it. I still had to have the EPA test etc. done though, I think it's required if the car was exported more than a year ago, so you might not need to get it done.
"Personal effects" means something you've owned for more than a year though, that might cause a snag but CBP never seem to enforce it.
Steve.