After registering, we will send your Certificate of Registration (Form DR-11). It allows you to conduct business at the address shown. It lists the business opening date, the effective date of your registration, your tax return filing frequency, your business partner number, and your sales tax certificate number. You must include these numbers in communications with the Department. You must display it in a clearly visible place at your business location.
You will also receive your Annual Resale Certificate (Form DR 13). You must give a signed copy of this certificate to your vendors to make tax-exempt purchases or rentals of property or services for resale. All Annual Resale Certificates issued by the Department will end on December 31 of each year. We will issue a new Annual Resale Certificate to all active sales tax dealers each year, with no action on the part of the dealer.
We will also send you a Sales Tax Rate Table (Form DR-2X) for multiple tax rates. In this table, there is a 6% rate chart, which is the general sales tax rate in Florida. There are also charts for the current, combined state rate and discretionary sales surtax rate (county tax) for 6.25%, 6.5%, 7%, 7.5%, and 8%. Additional increments and rate cards can be found on our Internet site.
Dealer Responsibilities
As a newly registered dealer, you act as an agent of Florida and must:
- Collect sales tax on each taxable transaction.
- Pay use tax on items you use by the business that you purchase tax-exempt or remove from inventory and do not resell.
- Send the tax you collect and the use tax you owe to the Florida Department of Revenue. You can file and pay online or send a Sales and Use Tax Return (DR-15) with a check.
- Keep complete and accurate records on all sales and purchases.
The tax dollars you collect belong to Florida at the time of collection. You serve as trustee or custodian of these funds until you send them to the Florida Department of Revenue. You must keep accurate records and maintain a separate accounting of these funds. Copies of your filed tax returns, cancelled tax payment checks, and documentation to support all transactions must be kept for at least three years.
Filing Requirements
In a separate mailing, you will receive a tax return (Form DR-15CS) for your first collection period. This form is for your first tax filing. You will be sent returns on which to file your taxes for the rest of the calendar year. You must file even if you do not receive returns. Call the Department if you do not receive your returns by your due date.
There are tax reporting methods available to owners who have multiple business locations. Ask your local service center agent about consolidated filing or contact Taxpayer Services (see “For Information and Forms”).
Refer to your Certificate of Registration to find your return filing frequency. All returns and payments are due the first day of the month and late after the 20th of the month after the collection period, whether your filing frequency is monthly, quarterly, twice a year, or yearly. If the 20th falls on a weekend or federal or state holiday, returns will be timely if they are postmarked on the first business day after the 20th. You must file your return even if no sales were made or tax is due.
Making Purchases for Resale
As a registered dealer with the Department, you are provided with an Annual Resale Certificate (Form DR-13) to make tax-exempt purchases or rentals of property or services for resale. You must submit a signed copy of your Annual Resale Certificate to a seller when making purchases or rentals of property or services that you are going to resell or rent as part of your business. Of course, it is your duty to collect and pay the amount of sales tax from your customers when you do resell or re-rent the property or service at retail. If you have problems determining what you may buy or rent tax-exempt for resale, review the Annual Resale Certificate for Sales Tax brochure.
Do not use the Annual Resale Certificate to make purchases or rentals that you will use in your business rather than resell or re-rent. Remember, there are criminal and civil penalties for the fraudulent use of the Annual Resale Certificate.
Sales to Exempt Organizations
A Consumer’s Certificate of Exemption (Form DR-14) is given to eligible nonprofit organizations, religious institutions and governmental bodies exempting them from paying tax on purchases for their own use. Payment must be made only by the entity named on the certificate. Personal payment that will be repaid by the entity named on the certificate cannot be accepted for tax-exempt purchases.
If Your Business Changes
If your business location or mailing address changes, you must notify us of the change at once.
If you move your business to another location within the same county and you are no longer operating at your old location, notify us of your new location address. Use the Change of Address or Business Name form in your coupon book and send it to us. You must give a street address; a post office box number cannot be used for a business location address.
If you move your business to a different county, you must re-register (register online or submit Form DR-1). Your old sales and use tax certificate number will be cancelled; however, you must file a final return and payment (if any) for the old business location.
If you open more business locations, you must register each one. For commercial rental property, a separate application is needed for each parcel.
Learn More and Stay Informed
Our Internet site has sales and use tax tutorials that show you how to complete your tax return, electronically file and pay your taxes, and estimate your tax.
We also offer electronic subscriptions to our tax publications. Sign up to get e-mail notices when we post a new publication to our site. Go to www.myflorida.com/dor/gta.html to find out more.
Reference Material
Tax Laws
Call Taxpayer Services to request a copy of Rule 12A-1.001, Florida Administrative Code, Specific Exemptions; Rule 12A-1.038, F.A.C., Consumer’s Certificate of Exemption; and Rule 12A-1.039, F.A.C., Sales for Resale. Tax laws are also available in the Florida Tax Law Library.
Brochures
The following brochures are available from your local DOR service center, the DOR Distribution Center, or Taxpayer Services:
- Florida's Sales and Use Tax
- Discretionary Sales Surtax
- Florida Taxpayer's Bill of Rights
- Annual Resale Certificate for Sales Tax
For Information and Forms
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671, or call the service center nearest you.
Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.
To receive forms by mail:
- Order multiple copies of forms from our Internet site, or
- Mail form requests to:
Distribution Center
Florida Department of Revenue
168A Blountstown Hwy
Tallahassee FL 32304-3761
Department of Revenue
service centers host educational seminars about Florida’s taxes. Visit our
Taxpayer Education internet page to get a schedule of upcoming seminars and to register.
