A Technical Assistance Advisement has been issued by the Florida Department of Revenue regarding the sales tax of a motor vehicle leased in New Jersey and its correlating taxability in Florida. Under Florida law, a tax is not due in Florida if the vehicle is used outside of Florida and the owner pays taxes on the lease payments in that state. A tax is also not due in Florida if a like tax of equal or greater value to that of Florida is paid in another state. Conclusively, the New Jersey tax is lawfully imposed on the lessor and not on the lessee, disallowing Florida to receive any credit. (Florida Department of Revenue, Technical Assistance Advisement, No. 03A-007, February 7, 2003)