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Registration and Account Maintenance

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 associated with each tax or fee. You must register before you begin your business activities.

  • Sales and Use Tax

    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, power-drawn, 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.
  • Solid Waste Fees & Surcharge

    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).
  • Reemployment (formerly unemployment) Tax

    Reemployment (formerly 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 reemployment (unemployment) tax in the State of Florida.
  • Gross Receipts Tax

    Gross Receipts Tax

    • Sales or delivery of electricity or gas.
    • Importation/severance of electricity or natural gas for one's own use where gross receipts tax has not been paid.
  • Documentary Stamp Tax

    Documentary Stamp Tax

    • Entering into written financing agreements (five or more transactions anticipated per month).
    • Making title loans.
    • Self-financing dealers (buy here – pay here).
    • Banks, mortgage companies and consumer finance companies.
    • Promissory notes.
  • Communications Services Tax

    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.
  • Fuel Taxes

    Fuel Taxes

    Businesses storing, delivering or selling fuel, other than at retail, must register and get a fuel license. The method of operation determines the type of license(s):

    • Blender — A person who produces blended diesel fuel outside the bulk transfer/terminal system.
    • Carrier — A railroad company, pipeline company, water transportation company, private or common carrier, or a person transporting motor or diesel fuel, casinghead gasoline, natural gasoline, naphtha, or distillate for others, either in interstate or intrastate commerce, to points within Florida, or from a point in Florida to a point outside the state.
    • Exporter — A person who exports taxable motor or diesel fuels either from substorage at a bulk facility or directly from a terminal rack to a destination outside the state.
    • Importer — A person who imports motor fuel or diesel fuel upon which no precollection of tax has occurred, other than through bulk transfer, into Florida by common carrier or company-owned trucks.
    • Local Government User of Diesel Fuel — A county, municipality, or school district that uses untaxed or dyed diesel fuel in motor vehicles.
    • Mass Transit System — A local transportation company providing local bus service that is open to the public and travels regular routes.
    • Retailer of Alternative Fuel — A person who sells alternative fuel at retail for use in non-Florida registered motor vehicles.
    • Terminal Operator — A person who owns, operates, or otherwise controls a terminal. A terminal operator may own the motor or diesel fuel that is transferred through or stored in the terminal, but must be licensed as a terminal supplier.
    • Terminal Supplier — A person who is registered under s. 4101 of the Internal Revenue Code for transactions involving the bulk storage and transfer of taxable motor or diesel fuels.
    • Wholesaler — A person who holds a valid wholesaler of taxable fuel license issued by the Department of Revenue.
  • Pollutants Tax

    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).
  • Secondhand Dealers/Secondary Metals Recyclers License

    Secondhand Dealers and Secondary Metals Recyclers

    • Selling secondhand goods such as used CDs, household furniture and jewelry.
    • Buying precious metals or jewelry.
    • Salvage, scrap metal and recycling center businesses.

What information is required?

You must provide certain information, depending on your type of business and the taxes for which you are registering. You should gather this information before trying to register. View the requirements.

Before you apply, gather specific information about your business activities, business location and opening date.  The following chart shows the required identification and owner information based on the legal entity of the applicant. Addresses to be used for mailing must be valid according to the United States Postal Service.

Legal Entity Type Legal Name of Entity Federal Employer Identification Number Date of organization, fiscal year end, charter number Owner/Officer Name(s) Owner's Social Security Number ** Physical Address  of Business Location Owner's Address Owner's Telephone Number Signature of owner/officer
Sole Proprietor X X*   X X X X X X
Married Couple X X*   X X X X X X
General Partnership X X X X X X X X X
Limited Partnership X X X X X X X X X
Corporation X X X X   X X X X
Single Member LLC X X* X X X X X X X
Multi-member LLC X X X X X X X X X
Business Trust X X X X   X X X X
Non-business Trust X X X X   X X X X
Estate X X*   X   X X X X
Indian Tribe/Tribal Unit X X X X   X X X X

* A Federal Employer Identification Number (EIN) is required if the applicant entity employs workers.  Apply for an EIN online at the IRS web site.

** Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes.  SSNs obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records.  Collection of your SSN is authorized under state and federal law.  Read our Privacy Notice for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.

How to register

System Requirements—Our applications require the use of a Microsoft Internet browser that uses 128—bit secure socket layer (SSL) encryption. These applications are fully compatible with Microsoft Internet Explorer 6.0 or higher. For many taxes, applications can be submitted online, by mail or in person. Choose your method.

Register online (below) or download the Florida Business Tax Application (Formerly, Application to Collect and/or Report Tax in Florida) / Instructions for DR-1 to register for the following taxes and fees:

  • Sales and use tax
  • Solid waste fees and surcharge
  • Unemployment tax
  • Gross receipts tax on electric power and gas
  • Documentary stamp tax
  • Communications services tax

Download applications to register for the following licenses

Governmental entities and certain nonprofit organizations may apply for exemption from sales and use tax on purchases for their own use. Download the Application for Consumer's Certificate of Exemption (Form DR-5).

Obtain your annual reemployment (unemployment) tax rate

Dial 800-352-3671 and follow the list of prompts. You will need to provide your seven-digit Employer Account Number and your Federal Employer Identification Number.

List of Prompts

  • Select "For general information on taxes, registration of taxes..."
  • Select "For registration information or unemployment tax rate issues"
  • Select "For information on tax rate inquiries"
  • Select "To access your unemployment tax rate for the current period due"

Forms

Registration and Account Management forms

Registering nonprofits in Florida

Depending on the organization's structure and activities, registration with the following agencies may be required. View each agency's contact information to obtain their registration requirements.

Agency Contact Information

Florida Department of Revenue, Account Management, 800-352-3671

Exemption from Florida sales and use tax (Section 212.08(7), F.S.) - Certain nonprofit organizations are exempt from sales and use tax on purchases and rentals of tangible personal property if that property is used in carrying out the organization's not-for-profit activities. To receive an exemption, the organization must submit an Application for Consumer’s Certificate of Exemption (Form DR-5) and be granted the exemption. Please note that whether or not an organization is exempt from Florida's sales and use tax has no impact or bearing on whether it will be exempt from Florida's other taxes such as ad valorem tax or corporate income tax.

Florida Department of State, Division of Corporations, 850-245-6052

Establish and file a Florida Not-for-profit Corporation (Chapter 617, Florida Statutes)

United States Internal Revenue Service, 800-829-1040

Organizations exempt from federal income tax under Section 501(a), Internal Revenue Code; apply for a determination letter

Florida Department of Agriculture and Consumer Services, Division of Consumer Services, 850-488-2221

Solicitation of Contributions Act (Chapter 496, Florida Statutes)

Florida Department of Transportation, Office of Maintenance, One-Stop Permitting, 850-488-4562

Rest area use permits for solicitation of funds by nonprofit organizations (Section 496.425, Florida Statutes)

Register Online

Other Online Services

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