With online sales to out-of-state buyers on the rise, many people question where the tax money is collected and at what rate. According to the Florida Independent Automobile Dealers Association, sales tax is due at the rate from the buyer's home state. That tax is remitted to the Florida Department of Revenue on a tax return. Dealers must collect sales tax when the buyer, or anyone acting on the buyer's behalf, takes possession of the vehicle in the State of Florida, regardless if it is driven off the lot or not.