Businesses that register with the Department of Revenue to collect sales tax are issued a Florida Annual Resale Certificate for Sales Tax (Annual Resale Certificate). The certificate allows business owners or their representatives to buy or rent property or services tax-free (when purchases or rentals will be resold or re-rented).
Examples of purchases or rentals that you may make without paying sales and use tax include:
If you are not yet registered, visit our registration page to find out if your business activities are subject to tax. If your business will have taxable transactions, you must register with the Department of Revenue before you begin conducting business in Florida.
Online registration is free. The site will guide you through an application interview that will help you determine your tax obligations. After your application is approved, you will receive a Certificate of Registration (Form DR-11) and a Florida Annual Resale Certificate for Sales Tax (Form DR-13).
You are responsible for using your Annual Resale Certificate correctly. You may not use your certificate to make tax-exempt purchases or rentals of property or services that will be:
View a chart that includes types of businesses and examples of items that you may buy or rent tax-free. If you have specific questions about your business, contact your local service center or Taxpayer Services.
You might buy an item tax-exempt intending to resell it, but then use the item in your business or for personal use. In that case you must report and pay use tax on the item. Use tax is calculated at the same rate as sales tax. Report use tax on your sales and use tax return.
There are criminal and civil penalties for the fraudulent use of a resale certificate.
You may provide a copy of your current Annual Resale Certificate to the seller when you buy or rent property or services that you intend to resell or re-rent as part of your business. Do not give out your original resale certificate.
Other businesses may buy goods from you tax-exempt. Business owners who purchase goods for resale must provide you with a copy of their current Annual Resale Certificate.
You should not accept an Annual Resale Certificate if you know or have reason to believe the goods are purchased for reasons other than those stated on the certificate. For example, an Annual Resale Certificate from a car dealership should not be accepted for the purchase of office supplies or similar items not normally sold by car dealerships.
As a seller you must document tax-exempt sales for resale using one of three methods:
Read our Annual Resale Certificate for Sales Tax brochure for more information about this and other methods of documenting sales for resale.
As long as you are a registered dealer and you are conducting business, a Florida Annual Resale Certificate for Sales Tax will be issued to you each year. Certificates issued to new business locations beginning in mid-October will be effective from the date they are issued through the following calendar year.
Each November, Annual Resale Certificates for the following calendar year will be available on our website. If you file paper sales and use tax returns, your certificate will be mailed to you with your annual coupon book or your paper return. Using your tax account information, you may download and print your certificate. Go to www.myflorida.com/dor, select "more e-Services" and then select "Print an Annual Resale Certificate." Login using one of the following methods:
Your business partner number and certificate number are printed on your Certificate of Registration. Your contract object number is an 8-digit number beginning with the 5th place of the 13-digit certificate number.
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If you file for all your business locations on a consolidated sales tax return, login using the contract object number within your consolidated certificate number. This will allow you access to Annual Resale Certificates for all your locations that are reported under the consolidated number (use tax only accounts are excluded).
If you need assistance, contact Taxpayer Services at 800-352-3671.
Find out about other taxes that a business may be required to collect and/or pay.