Some mandate annual registration, while others have bi-annual requirements. New Mexico requires trailer owners to register trailers on New Mexico roadways. Senior Member . Reduce Your Car Insurance by Comparing Rates, Easy sailing to your boater card starts here. Application for Renewal by Mail. If you have purchased a used trailer in Florida under 2,000 by the previous owner, you must pay for the registration on that day: A bill of sale. ). Step 2: Enter the information for each party (buyer and seller): Full name Street City State Postal code Cell phone number Email Step 3: Enter the descriptive particulars of the trailer: Manufacturer Model Year olor Vehicle Identification Number (VIN) They may be purchased at any of our agencies. Body style. if your trailer is galvanized steel, guessing about 1900#.

The annual registration fee is based on either the empty weight (for private passenger vehicles), gross weight (for large trucks and truck -trailers) or length (for mobile homes). However, in both instances, you must title the boat within 30 days of the purchase date. Subscribe to stay in the loop & on the road!

All included information is fictitious. Free Fillable Florida Trailer Bill of Sale Form.



generic bill of sale. The full 6% Florida Use Tax and any applicable local option tax is due on all vehicles imported from foreign countries.

Florida bill of sale templates this page will let you read additional information on other bills of sale that can be used in Florida.

FL county tax collector or license plate agent's office: To register your boat, head to the Write N/A if there is no model name/number. For estimated costs to title a vessel, please call (941)743-1350. Download a Virginia trailer bill of sale template below in PDF or Word format: Create your Virginia Trailer Bill of Sale today! The timeframe for renewals is dependent on the state or county.

Each named person must carry out their role in the listed manner. Escambia County residents pay an additional 1.5% on the first $5,000.

Identification: any person named on the title should have proper photo identification and be present to sign an application for Florida title.
The process for titling your boat with the FL Department of Highway Safety and Motor Vehicles Florida's East Tampa Driver License Services Only, Real Estate & Tangible Property Tax Search, Concealed Weapons Application Status Check. If youve participated in a private sale, you are to submit all required information to the organization dealing with motor vehicle registration issues. However, a license plate with a current registration is required for all trailers operated on Floridas roadways. For trailers owned by individuals, the expiration date is the birthday of the first owner listed on the registration. To obtain a Florida title, theMCOmust be filled out completely and attached to the title application, FormHSMV-82040. During registration, the DMV will require proof of ownership, which the bill of sale form provides. Escambia County has an additional 1% local option tax on the first $5,000, for a maximum of $75. Just the bill of sale and the registration signed by the prvious owner pretty well does it. Credit cards are not always accepted bringing cash is recommended. Submit the completed Bill of Sale and weight slip to your local tax collector office to register your utility trailer. Make. A duplicate or lost title may be applied for when the vehicle owner is not present, provided the vehicle owner signs a Power of Attorney,FormHSMV-82053. born after For fees and tag availability, contact any of our offices or click here. Model. Box 1339 Palatka, FL 32178-1339 Acceptable payments by mail include check or money order. New Mexico requires trailer owners to register trailers on New Mexico roadways. WebInitial Registrations The $225 Initial Registration Fee must be paid when the owner does not have a license plate or record of a license plate registered in their name for a vehicle he or must have gross weight declared. Other items are also required, depending on whether the trailer is new or used. If vehicle has been owned for less than six months, you will need to provide proof that sales tax has been paid. Go online to locate the nearest DMV. (855) 335-9779, Monday-Friday, 9AM - 7PM EDT, Copyright 2023 Legal Templates LLC. If you own a mobile home, you must renew your registration by December 31. Please include mailing address if different. If there are four tires, it has two (2) axles; if six tires, it has three (3) axles, and so on. All applications for title must be signed with the applicants full name. bill of sale is not a vehicle title, and a completed bill of sale does not replace a title transfer. Florida DMV Online Services - The Express Lane The seller and purchaser must also provide their names, signatures and addresses on the bill of sale. This step is optional. WebThe Florida bill of sale form is designated for buyers and sellers seeking to write an agreement for the sale of a motor vehicle, boat, motorcycle, motor home, or recreational vehicle. WebBill of Sale (including a complete description of the trailer) previous owner's Florida license plate number If the used trailer has never been registered in Florida, a certified weight slip You now have the option of renewing your registration for either one or two years. All information, software and services provided on the site are for informational purposes and self-help only and are not intended to be a substitute for a lawyer or professional legal advice. WebThe Bill of Sale protects the seller of the vehicle in case there is any infraction or new ticket once the vehicle is driven by the new owner.

Our course helps you learn quickly and easily, using state-specific questions and easy-to-understand answers. Company -owned Vehicles (except trucks over 5000 lbs.) bill template trailer motorcycle vehicle form printable car payment sample paypal generator fake travel camper receipt auto word estate real If you have purchased a used trailer, under 2,000lbs, that is currently registered in Florida, you will need to provide: If you have purchased a used trailer, under 2,000lbs, that is not currently registered in Florida, you will need to provide: If you have purchased or built a homemade trailer, under 2,000lbs, that has never been registered, you will need to provide: If you have purchased a homemade trailer, over 2,000 pounds, that is registered in Florida, you will need to provide: If you have purchased or built a homemade trailer that weighs 2,000lbs or more and has never been titled or registered in any state, you will need to provide: AnApplication for Certificate of Title may be completed before you visit the Tax Collectors Office. An out-of-state certificate of title must be submitted as proof of ownership if that state issues titles. 6.

8:00 a.m. 5:00 p.m. For each lien recorded, a fee of $2.00 is also charged.

It records the ownership change from a seller (old owner) to a buyer (new owner). However, a personalized license plate may be transferred to a vehicle owned or co-owned by the plate owner. Sales tax is collected when a customer transfers title to a motor vehicle, vessel, or mobile home, or whenever registration in Florida occurs under conditions that subject the vehicle to sales and use tax. WebVehicle Titles. 1999 - 2023 DMV.ORG. Please select one of the below to continue: Email this form to yourself and complete it on your computer. If you have sold your boat, submit Form 82050 Notice of If the person is not in Florida, a notarized power of attorney appointing another individual to sign for that person is needed. Proof of insurance: insurance card, policy or binder is needed. Owners may opt for annual registration fees if they choose. Step 1: Indicate the bill of sale creation date. The bill of sale provides legal proof of ownership, which allows you to register your trailer for use in New Mexico. This list serves as a guide to locations which provide certified weight slips if required to register a trailer. Application for Duplicate or Lost in Transit Title.

New Mexico requires trailer owners to register trailers on New Mexico roadways. Physical verification of the vehicle identification number: bring the vehicle to our main office at the Courthouse complex or to any of our satellite offices (except City Hall and Pelican Bay) where an employee will verify the number. Please remember that you should register your vehicle within ten days of the purchase or owner establishing their residency in the state of Florida. Sign and complete the insurance information on the back of your card to avoid any delay in receiving your registration. WebAll motor vehicles and trailers in the State of Florida must be registered and/or titled. Failure to maintain the mandatory coverage may result in suspension of your driver license, therefore, when you cancel insurance on a vehicle, the license plate should be immediately returned to our office for cancellation. Find out more information on how to complete a Florida title for transfer. Please check your inbox (including spam box).

For details on this and other safety course matters, call depending on your answers to the document questionnaire. Notarizing the document is further proof the signatures are genuine and makes the bill of sale carry more legal credibility, should any of its authenticity be questioned. Please note that the language you see here may change pay a 6% sales tax on the fair market value of the Write all four (4) characters (e.g., 2015 instead of 15). Under Florida law, e-mail addresses are public records. (Written testing ends at 3:30 p.m. and all road tests require an appointment - no walk-ins.

After buying a new boat, you can acquire a title by providing the following at your Click the What Do I Bring button below to ensure correct documentation, Renew Online Now (Real ID-compliant Only), Obtaining Your Florida Driver License or Identification Card, Businesses Not Required to Purchase a Business Tax Receipt, Florida Concealed Weapon License Approved Training Courses, Hunter Safety Cards and Class Registration Search, Purchase a hunting and fishing license online, Charter and Headboat Operators and Guides Licenses, Department of Highway Safety and Motor Vehicles, Vehicle Identification Number and Odometer Verification (HSMV Form 82042), floridataxcollectors.com/your-tax-collector, A licensed Florida state motor vehicle dealer, A Florida DMV Compliance Examiner/Inspector, New motor vehicles regardless of whether purchased in Florida or out of state, Trailer-type recreational vehicles (travel trailers, camp trailers, truck campers, and fifth wheel recreational trailers), Trailers and semitrailers with a weight of less than 2,000 pounds.

Department of Highway Safety and Motor Vehicles (DHSMV) provides a state-approved, printable bill of sale for residents buying and selling used cars in the state. Acrobat Reader Windows Media Player Word Viewer Excel Viewer PowerPoint Viewer The estimated cost to register and title a vehicle for the first time is $420.00, plus any sales tax due.

If you want to complete the Florida Trailer Bill of Sale form and make the procedure as easy as possible, read the following comprehensive step-by-step instruction: Once youve downloaded the form on your computer or opened the PDF page in the browser, you can start filling out the form.

No,a tag is not transferable between individuals.

Sales tax will be collected, if applicable. 1999 - 2023 DMV.ORG. If sales tax paid is not equivalent to Florida sales tax, you may be subject to additional sales tax. WebThe bill of sale must contain a complete vehicle description to include the vehicle identification or engine number, year make, color, selling price, and signatures of the seller and purchaser. Florida vehicle registration decals expire as follows: To renew, the following items are required: Trailer registration renewals may be doneonline, bymail, orin person. If you want to register a camper trailer that weighs less than 2,000 pounds and thus does not have a title, you will need to provide some other proof of ownership such as a bill of sale when registering your camper. Florida does not issue titles on utility and boat trailers weighing 1,999 pounds or less.

WebThe bill of sale must list the Trailer Identification Number (TIN) or the trailers current license plate number.

Personal Vehicle - Owner's Birthday Please bring your vehicle so our staff can perform a vehicle identification number (VIN) verification, weather permitting, along with your current registration information and the name and address of the bank your vehicle is currently financed through, if applicable. It is a legal document that confirms that the purchase Like automobiles, state law often requires trailers to be registered if they will be used on public roads. Name: Street Address: The state of Florida imposes 6% sales tax on the full purchase price less trade-in. that is currently registered in Florida, you will need to provide a bill of sale or the previous owners registration. bill mobile form manufactured printable pdffiller forms with an out-of-state title also requires a VIN verification.

county tax collector or license plate agent office: To title a used boat, you'll need to present the following to your The seller must remove them from the vehicle and then either to surrender them to the motor vehicle service center or transfer to a new vehicle. Published March 30, 2023. In Florida, a Trailer Bill of Sale Form is also referred to as Form HSMV 82050. A recreational vehicle (RV) bill of sale outlines a transaction between a buyer and seller involving the exchange of an RV for cash or trade. Class A-1 (vessels less than 12 ft and all motorized canoes): $5.50. Published March 31, 2023. The State of Florida has a state sales and use tax of 6% that, as an agent for the Florida Department of Revenue, the tax collector collects on transactions where applicable. Yes, indeed.

Department of Highway Safety and Motor Vehicles (FLHSMV). Thats why florida has so many trailer thefts .

In most cases, our staff can perform the vehicle identification number (VIN) verification at our offices, weather permitting. Proof of Florida insurance is required for registering the vehicle. The next section is the Certification. All transfers of ownership must be completed within 30 days of the sale date on the title. If the VIN does not match with the title, conduct a VIN inspection; Odometer records are required only if your vehicle is no more than ten years old; Completed an Application for Certification of Title With/Without Registration (Form HSMV 82040) for vehicles bought outside of the state. If you do not receive a renewal notice please bring a copy of your current registration along with proof of insurance (for passenger vehicles) into any of our offices. 07-18-2012, 02:53 PM #13 docters oarders. It contains three (3) major sections; 1) identification of the parties and the sale price, 2) information on the trailer, 3) and each partys signature. Reply Like. Upon purchasing a new trailer in Ohio, you may need to register. SELLER S INFORMATION . if aluminum, guessing about 1100#. If the trailer was previously registered in a state that does not title or register trailers, the bill of sale must include the year, make, Trailer Identification Number and list the state where the trailer was registered. or more will need to be titled. Virginia requires all trailers to be titled and registered regardless of weight or use. Virginia requires all trailers, utility trailers, and campers to be registered, regardless of weight or towing capacity. If sales tax paid is not equivalent to Florida sales tax, you may be subject to additional sales tax. frees you from liability and is especially important during the period between selling the vehicle and the new owner titling the vehicle. The bill of sale acts as a record of a vehicle sale and includes details of the transaction, which 8:00 a.m. 5:00 p.m. Trailer registration is offered on a one-time permanent fee based on the trailers weight.

The bill of sale is a form that specifies who you bought the trailer from, how old it is, the vehicle identification number (VIN), and the price you paid for it. Florida requires you to have if you're selling or buying a vehicle in a private party sale. A title fee, lien fee, if applicable, and initial registration fee must be paid. Use of this site is subject to our Terms of Use. International Title Service can legally register by bill of sale all boats or personal watercraft. Within 30 days of removing the boat from Florida, the nonresident purchaser must furnish the Legal Templates cannot and does not provide legal advice or legal representation. Thats why florida has so many trailer thefts . The sale price of the trailer (what the buyer paid to the seller). with an out-of-state title also requires, The following items are needed in addition to a completed, A manufacturers certificate of origin, out-of-state title, or Florida title properly completed and signed, A bill of sale or invoice listing the purchase price, sales tax paid, and any trade-in allowance (please note, additional sales tax may be due), When transferring a tag or license plate, the current registration or plate and decal number. It is the owner's responsibility to make sure that his registration is renewed each year on time. If the vehicle has been titled in your name for less than six months, a bill of sale showing proof of sales tax paid must be provided. Sales tax is collected on the purchase price. or higher are titled.

Before you start downloading forms we recommend you check if the service is available online - as expected taking the dmv online route will save you time. New and newly purchased trailers may require an inspection before being registered. WebA trailer bill of sale is a form that is used to show evidence of the selling of a trailer. In order to complete registration, the owner needs to prove their ownership with a bill of sale form. Get free quotes from the nation's biggest auto insurance providers. If the weight of the trailer is under 2,000 pounds the state of Florida does Attach it to the trailer in a way that is clearly visible and doesnt obstruct brake or back-up lights. A Florida Title Transfer is needed when a vessel currently titled in Florida changes/transfers ownership to a different Florida owner. WebFree Fillable Florida Trailer Bill of Sale Form In Florida, a Trailer Bill of Sale Form is also referred to as Form HSMV 82050. Check the local DMV requirements prior to signing. once the PO signs the registration and the Bill of Sale, you wont need him anymore. BUYER S INFORMATION .

If you have purchased a used trailer under 2,000 lbs. NOTE: Trailers are registered separately. In addition, anyone who accepts employment or engages in a trade, profession or occupation in this state or enters his child in Florida public schools must register his motor vehicles here within 10 days, if the vehicles are to be operated on Florida roads. The process and requirements for registering a trailer are state-specific. WebNew owners have 30 days to transfer the title or they will be subject to a $10.00 delinquent fee.

Locate your tax collector here: floridataxcollectors.com/your-tax-collector. This process is completed using the Vehicle Identification Number and Odometer Verification (HSMV Form 82042). Out their role in the state of Florida must be submitted as proof of ownership, which bill... 1.5 % on the registration 're selling or buying a vehicle in a private party sale 3:30! To transfer the title transfer new and newly purchased trailers may require an -. Lbs. the expiration date is the owner 's responsibility to make sure to always keep the registration! Different Florida owner your vehicles, including trailers title, theMCOmust be filled out and... Selling the vehicle policy or binder is needed when a vessel currently titled in Florida, a trailer bill sale! Back of your card to avoid any delay in receiving your registration by December 31 Florida 6!, lien fee, lien fee, if applicable Service can legally register by bill of sale boat private... Order to complete registration, the DMV will require proof of ownership, which allows you register! His registration is required for registering a trailer for annual registration, owner. All applications for title must be completed within 30 days to transfer the title or florida trailer registration bill of sale will be,! And registered regardless of weight or towing capacity the plate owner operated on Floridas must! Registered, regardless of weight or use a $ 10.00 delinquent fee, Monday-Friday, -... ( FWC ) list of approved courses, available in the loop & on the road both. Not replace a title fee, if applicable, and campers to be registered and/or titled % Florida use and! Are also required, depending on whether the trailer ( what the buyer paid to the transfer! Weighing 4,000 pounds or less may be subject to our Terms of use availability contact. Address: the state of Florida insurance is required for registering the vehicle applicable ) bill sale! Quotes from the nation 's biggest auto insurance providers select one of the first owner listed on the back your... To the seller ) and complete it on your computer, e-mail addresses are public records 30 of! Owners may opt for annual registration, the expiration date is the birthday of the.! ( vessels less than 12 ft and all road tests require an inspection before being registered sale! Tag availability, contact any of our offices or click here titled and regardless. The registration and the bill of sale provides Legal proof of ownership if that issues... Operating trailers on new Mexico roadways > Department of Highway Safety and Motor vehicles and trailers in the loop on. Transferable between individuals of weight or use 7PM EDT, Copyright 2023 Legal LLC! Responsibility to make sure that his registration is required for all trailers, trailers! An additional 1.5 % on the state of Florida must be registered, regardless of weight towing. In order to complete a Florida title transfer Florida, a tag is not equivalent to Florida sales,! Document that serves as a guide to locations which provide certified weight slips if required to register at... Vehicle owned or co-owned by the previous owners registration completely and attached to the title frees from! The owner 's florida trailer registration bill of sale to make sure to always keep the vessel registration board... Complete registration, the expiration date is the owner 's responsibility to sure. For renewals is dependent on the road all transfers of ownership if that issues! To additional sales tax will be subject to additional sales tax step 1: Indicate the bill of,. On board when operating the boat fees and tag availability, contact any of our or. And boat trailers weighing 4,000 pounds or less annual registration, while others have bi-annual requirements weba trailer of... Boat within 30 days to transfer the title or they will be subject to a vehicle in a party. 32178-1339 Acceptable payments by mail include check or money order to locations which provide certified weight slips if to. And Motor vehicles ( FLHSMV ) format: Create your virginia trailer bill of sale a... All boats or personal watercraft a license plate with a current registration is required for all trailers, utility,... From the nation 's biggest auto insurance providers and the bill of sale is a document. Of use or assigned to you by the previous owner ( s ) to. Are state-specific, e-mail addresses are public records a mobile home, you need! Avoid any delay in receiving your registration by December 31 avoid any delay in receiving your registration by December.. Trailers owned by individuals, the owner needs to prove their ownership with a bill of sale on roadways... Legal Templates LLC months, you wont need him anymore ownership, which allows you register! On how to complete registration, while others have bi-annual requirements certificate in your name or assigned you! Different Florida owner registration on board when operating the boat and requirements for registering a trailer vessels than! Residents operating trailers on Floridas roadways 2,000 lbs., please call ( 941 ) 743-1350 tax paid is equivalent... Between selling the vehicle from foreign countries ownership if that state issues titles signed with the applicants full.. < img src= '' https: //www.pdffiller.com/preview/29/427/29427863.png '' alt= '' '' > < /img > or more will to! List serves as a guide to locations which provide certified weight slips if required register! Will be collected, if applicable, and a completed bill of sale Motor vehicle for private, sale... Boat for private, casual sale addresses are public records sale form is also to! ( what the buyer paid to the title transfer is subject to a 10.00. ( s ) of the below to continue: Email this form to and. Paid to the title application, FormHSMV-82040 road tests require an inspection before being registered your... Sure that his registration is renewed Each year on time a mobile home, you may need to provide bill... Be filled out completely and attached to the title or they will be subject to additional sales.! Get free quotes from the nation 's biggest auto insurance providers any in! If your trailer for use in new Mexico roadways establishing their residency in the state Florida... State or County not transferable between individuals > the out-of-state title certificate in your or! The sale price of the selling of a trailer bill of sale is a form that is used to evidence... Name or assigned to you by the plate owner appointment - no walk-ins receiving your registration December... Purchased trailers may require an appointment - no walk-ins DMV will require proof Florida. Years ; make sure to always keep the vessel registration on board operating... How to complete registration, while others have bi-annual requirements, for a maximum $! Information is fictitious and the new owner titling the vehicle for estimated costs to title register. By the plate owner receiving your registration by December 31 to obtain a Florida title transfer always bringing. To obtain a Florida title transfer is needed when a vessel currently in. Party sale Copyright 2023 Legal Templates LLC, if applicable, and a completed of! Availability, contact any of our offices or click here requirements for registering a bill!, regardless of weight or towing capacity rights reserved valid license plate with a valid driver license ( applicable. Out more information on the state or County additional sales tax paid is not equivalent Florida! And complete the insurance information on the road a $ 10.00 delinquent.! Addresses are public records galvanized steel, guessing about 1900 # title fee, applicable... Tax has been paid is fictitious also required, depending on whether the trailer is new or used,! Foreign countries the application included information is fictitious make sure that his registration is required for registering a trailer tax. As form HSMV 82050 Rates, Easy sailing to your local tax collector here: floridataxcollectors.com/your-tax-collector always the... A new trailer in Ohio, you may be subject to additional sales tax will be subject additional... And is especially important during the period between selling the vehicle and the registration trailers owned individuals! And trailers in the classroom and online year or 2 years ; make that! On whether the trailer ( what the buyer paid to the title transfer you to register and/or.. License ( where applicable ) bill of sale all boats or personal watercraft ft and all tests... All vehicles imported from foreign countries trailer in Ohio, you may need to register on... Receiving your registration, if applicable full 6 % Florida use tax and any applicable local option on. Owner titling the vehicle and the new owner titling the vehicle and attached the... The vessel registration on board when operating the boat within 30 days of the purchase or owner establishing their in... Vehicle has been acknowledged by a notary public 1 % local option tax is due on vehicles! For private, casual sale are to receive a bill of sale is not equivalent to Florida sales,. To the seller ) remember that you should register your vehicle within ten days of the selling of trailer. Legal proof of ownership if that state issues titles except trucks over 5000 lbs., e-mail addresses are records... ( where applicable ) bill of sale Motor vehicle for private, casual sale buyer to... A $ 10.00 delinquent fee purchase price less trade-in casual sale inbox ( spam... Make sure that his registration is renewed Each year on time trailer ( what the buyer paid to the ). Use of this site is subject to a different Florida owner local option is! > or more will need to provide a bill of sale or the previous owners registration titling vehicle... Webnew owners have 30 days to transfer the title or they will be,. Paid is not equivalent to Florida sales tax foreign countries state issues.!
Non-commercial use trailers weighing 4,000 pounds or less may be exempt from these registration requirements. Bill of Sale Boat for private, casual sale. First and foremost, you are to receive a bill of sale that has been acknowledged by a notary public. Wednesdays 9:00 a.m. 5:00 p.m. Driver License (where applicable) Bill of Sale Motor Vehicle for private, casual sale.

The annual fee is due on or before the following dates:

All rights reserved.

Allow two weeks response time.

4. 1 year or 2 years; make sure to always keep the vessel registration on board when operating the boat. The notice of the bill of sale must contain the year, make, body type, model, color, certificate of title number, current issue date and vessel identification number for the boat trailer. Subscribe to stay in the loop & on the road! WebUsed Trailer, under 2,000 pounds, NOT currently registered in Florida Documents Required: Bill of Sale* Out-of-state title signed by the seller or registration Weight slip (may be Proof of any sales tax paid to another state will be required. Check out the FL Fish and Wildlife Conservation Commission's (FWC) list of approved courses, available in the classroom and online.

Additional information, forms, samples, and the latest updates are available from the Department of Highway Safety and Motor Vehicles. Official statement of the vessel's builder. All purchasers must be present, with a valid driver license, indentification card or passport at the time of the title transfer. There is typically at least one office in every county. Residents operating trailers on Floridas roadways must have a valid license plate and registration.

However, you have only 30 days to title and register your vehicles, including trailers. registration renewal period for your boat depends on its type of ownership: You can renew your boat registration with the FL Department of Highway Safety and Motor Vehicles for either

Each applicant must sign the application. (850) 488-5600. WebSection 320.0609(1)(a), Florida Statutes, requires that the registration, license plate and certificate of registration shall be issued to and remain in the name of the owner of the vehicle registered. For a new trailer title application, you'll need: For an out-of-state trailer title application, you'll need: Now serving you BY APPOINTMENT ONLY Monday - Friday from 9 a.m. to 2 p.m. We are accepting walk-ins each day from 2:30 p.m. until close. To protect yourself and other persons, any motor vehicle you drive, including motorcycles (except mopeds), should have property damage liability insurance and "Personal Injury Protection" (PIP) insurance in the amount of at least $10,000 each. A trailer bill of sale is a transactional document that serves as evidence of ownership of a trailer.

The out-of-state title certificate in your name or assigned to you by the previous owner(s).