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Secondhand Dealers and Secondary Metals Recyclers

Most businesses that sell secondhand goods such as used CDs, household furniture, and jewelry must register as secondhand dealers and comply with record keeping and holding period requirements.

Businesses that conduct business in Florida and contract with persons or entities to buy precious metals or jewelry through an Internet website, the United States mail, or telemarketing must register as mail-in secondhand dealers and comply with record keeping and holding period requirements.

Salvage, scrap metal, and recycling center businesses must register as secondary metals recyclers and comply with record keeping and holding period requirements.

Local law enforcement and three state agencies oversee Florida’s secondhand dealers, mail-in secondhand dealers, and secondary metals recyclers.

Department of Revenue has a statewide registration system for secondhand dealers, mail-in secondhand dealers, and secondary metals recyclers and sends registration information to local law enforcement on request. (Chapter 538, Florida Statutes (F.S.), and Rule 12A-17, Florida Administrative Code)

Secondhand dealers, mail-in secondhand dealers, and secondary metals recyclers must complete two separate registration applications to conduct business in Florida:

  1. Registration Application for Secondhand Dealers and/ or Secondary Metals Recyclers (DR-1S). This form is included in a registration package (GT-200405) that you can order to be mailed to you.
  2. Application to Collect and/or Report Tax in Florida (DR-1). Retailers of secondhand goods and secondary metals must collect sales and use tax from the purchaser at the time of sale. You must register with the Department. We encourage you to use our web site to register. For more information about registering and collecting tax, download our brochure.

Local law enforcement may call the Secondhand Dealer Unit at 850-488-4772 or e-mail sapolskj@dor.state.fl.us to get a list of registered secondhand dealers, mail-in secondhand dealers, and secondary metals recyclers in your jurisdiction.

Revenue has a recommended process for revoking a secondhand dealers or secondary metals recyclers registration.

Local law enforcement enforces secondhand dealer, mail-in secondhand dealer, and secondary metals recycler compliance with registration, recordkeeping, holding period, and inspection requirements. Citizens or business owners should call your local police or sheriff’s office with questions about these requirements. (Chapter 538, F.S.)

Department of Highway Safety & Motor Vehicles (DHSMV) oversees recordkeeping, proof of ownership, reporting, and enforcement of state laws related to the dismantling or destruction of motor vehicles, recreational vehicles, and mobile homes by salvage motor vehicle dealers and secondary metals recyclers (Chapter 319, F.S.). See DHSMV Derelict Vehicle Certificate Memo (9/08) or call 850-617-3001.

Florida Department of Law Enforcement approves two transaction forms that secondhand dealers and secondary metals recyclers must complete and keep for specified time periods (Chapter 538, F.S.). Both forms are on Revenue’s web site:

  • GT-200404 - Secondhand Dealer’s Property Form
  • GT-200407 - Florida Secondary Metals Recycler Purchase Transaction Form

Note: Chapter 538, Part III, F.S. specifies what information must be collected and retained by mail-in secondhand dealers on each transaction.

Law Enforcement Resources: Organizations that help local law enforcement know about the best methods to recover stolen property and track stolen goods statewide include:

Pawnbrokers: The Florida Department of Agriculture and Consumer Services regulates pawnbrokers according to Chapter 539, F.S. You can find information at: http://www.doacs.state.fl.us/onestop/cs/pawn.html or call 800-HELP-FLA (435-7352).

Get answers to frequently asked questions.