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Retail Dealers and Resellers (Sales and Use Tax)

Retail Dealer: Retail dealers of fuel are not required to obtain a motor fuel license under Chapter 206, Florida Statutes. However, they must register with Revenue to get a certificate of registration under Chapter 212, Florida Statutes. Retail dealers must pay fuel taxes at the time of purchase.

Reseller: Resellers of fuel must be authorized by a wholesaler to make sales to retail dealers and end users only. Resellers must pay fuel taxes at the time of purchase. In addition, resellers must register with Revenue to get a certificate of registration under Chapter 212, Florida Statutes.