Register to Collect and/or Report Tax

Who must register?

You may be required to register to collect, accrue, and remit the taxes or fees listed below if you are engaged in any of the activities listed beneath each tax or fee.

Sales Tax

Sales, leases, or licenses to use certain property or goods (tangible personal property).
Sales and rentals/admissions, amusement machine receipts, or vending machine receipts for all taxable items.
Repair or alteration of tangible personal property.
Leases or licenses to use commercial real property (includes management companies).
Rental of transient (six months or less) living or sleeping accommodations (includes management companies).
A local tourist development tax (bed tax) may also apply. Contact the taxing authority in the county where the property is located.
Sales or rental of self-propelled, powerdrawn, or power-driven farm equipment.
Sales of electric power or energy.
Sales of prepaid telephone calling cards.
Sales of commercial pest control services, nonresidential building cleaning services, commercial/residential burglary and security services, or detective services.
Sales of secondhand goods. A secondhand dealer registration (Form DR-1S) may also be required.

Use Tax

Any taxable purchases that were not taxed by the seller at the time of purchase.
Repeated untaxed purchases through the Internet or from out-of-state vendors.
Any purchases originally for resale, but later used or consumed by your business or for personal use.
Use of dyed diesel fuel for off-road purposes.

Unemployment Tax

Paid wages of $1,500 in any quarter or employed at least one worker for 20 weeks in a calendar year. (Payments made to corporate officers are wages.)
Applicant is a governmental entity, Indian tribe or tribal unit.
Hold a section 501(c)(3) exemption from federal income tax and employ four or more workers for 20 weeks in a calendar year.
Agricultural employer with a $10,000 cash quarterly payroll, or who employs five or more workers for 20 weeks in a calendar year.
Private home or college club that paid $1,000 cash in a quarter for domestic services.
Acquired all or part of the organization, trade, business, or assets of a liable employer.
Liable for federal unemployment taxes.
Previously liable for unemployment tax in the State of Florida.

Gross Receipts Tax

Sales or delivery of electricity or gas.
New for 2006 - Importation/severance of electricity or natural gas for one's own use where gross receipts tax has not been paid.

Communications Services Tax

Sales of communications services (telephone, paging, certain facsimile services, videoconferencing).
Sales of cable services.
Sales of direct-to-home satellite services.
Resellers (for example, pay telephones and prepaid calling arrangements).
Seeking a direct pay permit.

Solid Waste Fees and Pollutants Tax

Sales of new tires for motor vehicles.
Sales of new or remanufactured lead-acid batteries.
Rental or lease of motor vehicles to others.
Sales of dry-cleaning services (plants or drop-off facilities).