How to fill out DR-123 Out-of-State Buyer Partial Exemption (Florida)
A dealer's guide to DR-123 Out-of-State Buyer Partial Exemption in Florida: what it is, when you need it, what to have ready, and how to fill it out from the deal.
Last checked November 14, 2026
What this form is
DR-123 Out-of-State Buyer Partial Exemption is a form published for Florida vehicle transactions.
For a buyer who lives outside Florida and will register the vehicle in their own state within 45 days. Notarized by the buyer.
When a dealer uses it
Use it when you sell a vehicle that the buyer will title or register in Florida. Check with the Florida Department of Highway Safety and Motor Vehicles or the Florida Department of Revenue for the exact situations and any other documents your sale needs.
Information you need before you start
- The vehicle's VIN, year, make, model and body type
- The odometer reading at the time of sale
- The buyer's full legal name and address, and any co-buyer
- Your dealership's name, address and dealer license number
- The sale date and price
- The lien holder's name and address, if the buyer is financing
- Trade-in details, if there is a trade-in
- The previous title number and state
How to fill it out with DMS Apex
- Add the car to Inventory with its VIN, mileage and title details.
- Start the sale in Sales and enter the buyer, price, fees, trade-in and lien holder.
- Open the deal's documents page and tick DR-123 Out-of-State Buyer Partial Exemption.
- Preview it. DMS Apex shows the state's own form with your deal's information filled in.
- Print it, review it, and have the right people sign in ink.
Common mistakes to avoid
- Writing the odometer reading differently on two documents.
- Leaving out a co-buyer's signature or information.
- Using an old version of the form. Always use the state's current published version.
- Strike-throughs or corrections on a form that does not allow them. Reprint instead.
- Forgetting the lien holder's name and address on a financed deal.
Florida tax and fees at a glance
| Item | Florida |
|---|---|
| State tax | 6% state rate plus the buyer's county surtax on the first $5,000 |
| Trade-in | Reduces the tax |
| Dealer fee | Taxed |
| Service contract | Taxed |
| Starting title fee | $75.25 |
DMS Apex fills Florida's published form and is not affiliated with or endorsed by the Florida Department of Highway Safety and Motor Vehicles or the Florida Department of Revenue. Always check current requirements with the state.
Download the blank DR-123 Out-of-State Buyer Partial Exemption (PDF)
Common questions
Where do I get the DR-123 Out-of-State Buyer Partial Exemption?
The form is published by Florida. You can download a blank copy from this page, and DMS Apex fills it from your deal and prints it.
Does DMS Apex fill in DR-123 Out-of-State Buyer Partial Exemption automatically?
Yes. It fills the vehicle, seller, buyer, lien holder and sale information from the deal. You review it and sign.
Do I need other forms with DR-123 Out-of-State Buyer Partial Exemption?
Usually. A Florida deal also needs a Buyer's Order, the odometer statement where required, and the Buyers Guide. Check with the Florida Department of Highway Safety and Motor Vehicles or the Florida Department of Revenue for anything else.
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