Methods for
Documenting
Sales for Resale

Annual Resale Certificate for Sales Tax – FAQs

Q.Must the purchaser circle one of the bulleted options on the Annual Resale Certificate to validate the certificate?

A. No. The purchaser does not need to indicate which purpose applies to the transaction. Any one of the bullets listed on the certificate is a valid resale purpose.

Q. Does the address on the Annual Resale Certificate have to match the address of the customer buying the merchandise?

A. No. The address on the certificate does not need to match the location address of the purchaser; however, the certificate must have the proper business name and signature of the purchaser or authorized representative.

Q. Can I sign my original Annual Resale Certificate (on the "Presented by" line) and then make copies of it to present to my suppliers?

A. Yes. However, the Department of Revenue prefers you make copies of your original certificate and then sign each copy when presenting it to a selling dealer at the time of purchase. Also, selling dealers can accept fax copies of a signed Annual Resale Certificate.

Q. Can I use an Annual Resale Certificate with an 80-code (consolidated account) number on it to make tax-exempt purchases for resale?

A. Yes. Consolidated dealers have the option of using either the Annual Resale Certificate for their consolidated account (80-code number) or the certificate for each of their active member accounts to make tax-exempt purchases for resale.

Q. Can purchasers with multiple locations in the same county have one certificate for all locations, although the certificate does not begin with 80?

A. Yes. Dealers who have multiple locations in the same county could have one county control certificate that does not begin with 80. The certificate can be used to make tax-exempt purchases for resale for all locations in the same county.

Q. If I make purchases from a vendor on a regular cash basis, am I required to present a copy of my Annual Resale Certificate each time I make a purchase?

A. No. Purchasers who purchase on account from a vendor on a continual basis are required to present the Annual Resale Certificate just once. However, some businesses have internal procedures that may require you to present your certificate each time you make a purchase for resale.

Q. Can a selling dealer accept an Annual Resale Certificate that has only the owner’s name on it and not the d/b/a name?

A. Yes. However, the certificate must have the purchaser’s signature and date, as well as the seller’s name and date.

Q. Are vendors who sell items that are specifically tax-exempt required to obtain an Annual Resale Certificate from their purchasers?

A. No. A vendor is not required to obtain a certificate from the purchaser for sales of items specifically exempt by law, provided the invoice clearly identifies the exempt items.

Q. If an item is tax-exempt because of its usage (e.g., fertilizer purchased for agricultural use), is the purchaser required to submit a copy of his or her Annual Resale Certificate?

A. No. If the item purchased is tax-exempt under a specific exemption based on its usage and is not for resale, the purchaser should give the seller an exemption certificate as provided in Form DR-97, Suggested Format for Blanket Certificate of Exemption.

Q. When an on-account customer is required to pay by cash or credit card (ceases to be an on-account customer) for a short time during a year and then resumes being an on-account customer, does the selling dealer (a wholesaler) need to obtain another copy of the Annual Resale Certificate?

A. No. The initial copy of the certificate is sufficient. The selling dealer can continue to sell to this customer on either a charge account or C.O.D. basis.

Q. Are there methods for verifying a Consumer’s Certificate of Exemption?

A. Yes. A selling dealer can verify a Consumer’s Certificate of Exemption by calling the Department’s toll-free, automated verification system at 877-357-3725.

Q. What documentation is required to exempt sales tax when the purchaser is an out-of-state dealer who does not have a Florida Annual Resale Certificate?

A. The out-of-state dealer should complete the suggested form in Rule 12A-1.0015 (3) or Rule 12A-1.007 (6), Florida Administrative Code. Blanket resale affidavits from out-of-state motor vehicle dealers are acceptable instead of the individual affidavits in Rule 12A-1.007 (6); however, the selling dealer must obtain a blanket resale affidavit for each invoice representing motor vehicles sold.

Q. Will a purchaser who has a use tax number receive an Annual Resale Certificate?

A. No. A use tax number is issued only for reporting use tax and cannot be used to make tax-exempt purchases for resale.