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Taxes

Secondhand Dealers and Secondary Metals Recyclers
Questions & Answers

State and local government agency oversight / Who to contact

  1. What government agencies are responsible for secondhand dealer, mail-in secondhand dealer, and secondary metals recycler registration, enforcement, oversight, and forms?
  2. Who should I call if I have secondhand dealers, mail-in secondhand dealer, or secondary metals recycler registration questions?
  3. Who should I call if I have a concern about a secondhand dealer’s, mail-in secondhand dealer’s, or secondary metals recycler’s compliance with purchasing and recordkeeping requirements?
  4. Who should I call if I need information about derelict motor vehicle certificates, derelict motor vehicle recordkeeping requirements, and certificates of destruction (as defined in Chapter 320, Florida Statutes)?
  5. Where can I find information about pawnbrokers?

Secondhand Dealers (Chapter 538, Part I, Florida Statutes)

  1. What is the definition of a secondhand dealer?
  2. What businesses are required to register as secondhand dealers?
  3. What items are NOT defined as secondhand goods?
  4. Are secondhand dealers required to register to file and pay sales and use tax?
  5. How can I find information about changes in law that affect secondhand dealers?

Secondary Metals Recyclers (Chapter 538, Part II, Florida Statutes)

  1. What is the definition of a secondary metals recycler?
  2. What are some examples of secondary metals recycler businesses?
  3. Are secondary metals recyclers required to register to file and pay sales and use tax?
  4. How can I find information about changes in law that affect secondary metals recyclers?

Mail-in Secondhand Dealers (Chapter 538, Part III, Florida Statutes)

  1. What is the definition of a mail-in secondhand dealer?
  2. What is the difference between a mail-in secondhand dealer and a secondhand dealer?
  3. Are mail-in secondhand dealers required to register to collect and pay sales and use tax?
  4. How can I find information about law changes that affect mail-in secondhand dealers?

Registration Requirements for Secondhand Dealers and
Secondary Metals Recyclers

  1. What applications do I need to register as a secondhand dealer, a mail-in secondhand dealer and/or a secondary metals recycler?
  2. What forms does Revenue use to manage secondhand dealer, mail-in secondhand dealer, and secondary metals recycler registrations?
  3. How do I annually renew my secondhand dealer, mail-in secondhand dealer, and/or secondary metals recycler Certificate of Registration (DR-11S)?

Secondhand Dealer, Mail-in Secondhand Dealer, and/or Secondary Metals Recycler Registration Requirements & Information

  1. What is the secondhand dealer, mail-in secondhand dealer, and/or secondary metals recycler registration period?
  2. Are background investigations required as part of a secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler registration application? If yes, who needs to complete the background investigation paperwork?
  3. What fingerprint cards must I use to register as a secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler and who should complete the cards?
  4. Who should complete a fingerprint card (GT-200406) for a business partner who lives in another state?
  5. What are the fees for secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler registration and background investigation?
  6. May I operate my secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler business while Revenue is processing my registration application? Will Revenue issue a Temporary Certificate of Registration?
  7. Do I have to post my secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler Certificate of Registration (DR-11S) at my business?
  8. Do I need to apply for a new secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler Certificate of Registration (DR-11S) if I move my business?

Law Enforcement

  1. What is the role of local law enforcement?
  2. What secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler registration information does Revenue provide to local law enforcement?
  3. What are the Florida Department of Law Enforcement’s (FDLE’s) responsibilities related to secondhand dealer, mail-in secondhand dealer and/or secondary metals recyclers?
  4. Where can I find the FDLE-approved secondhand dealer and secondary metals recycler transaction forms?
  5. Are secondhand dealers, mail-in secondhand dealers, and secondary metals recyclers required to use FDLE-approved transaction forms? If my local sheriff or police department approved a transaction form, may I continue to use it?

Law Enforcement Resources

  1. Are there organizations that help local law enforcement know about the best methods to increase the recovery of stolen property and track stolen goods statewide?

Regulation of Dismantling/Destruction of Motor Vehicles

  1. What is the role of Department of Highway Safety and Motor Vehicles (DHSMV) in secondary metals recycler regulation?
  2. What are the new derelict motor vehicle certificate requirements that begin October 1, 2008?
  3. What secondary metals recycler registration information does Revenue provide to DHSMV?

  • State and local government agency oversight / Who to contact

    1. What government agencies are responsible for secondhand dealer, mail-in secondhand dealer, and secondary metals recycler registration, enforcement, oversight, and forms?

      Administration and oversight of Florida’s secondhand dealers, mail-in secondhand dealer, and secondary metals recyclers is shared by local law enforcement (police and sheriff investigators), the Department of Revenue (Revenue), Florida Department of Highway Safety and Motor Vehicles (DHSMV) and Florida Department of Law Enforcement (FDLE).

      Revenue - Registration: Revenue has a statewide registration system for secondhand dealers, secondary metals recyclers, and mail-in secondhand dealers (Chapter 538, Parts I, II, and III, Florida Statutes (F.S.), and Rule 12A-17, Florida Administrative Code). Revenue staff:

      • Guide dealers and recyclers through the registration, renewal, and background investigation process.
      • Maintain accurate registration information.
      • Provide registration and annual renewal forms and information.
      • Help local law enforcement by providing current lists of dealer and recycler registrations by jurisdiction, on request.

      Local law enforcement - Enforcement and oversight of registration and recordkeeping requirements: Local law enforcement (primarily sheriff and police chief investigators) is responsible for enforcing secondhand dealer, mail-in secondhand dealer, and secondary metals recycler compliance with registration, holding period, inspection, and recordkeeping requirements (Chapter 538, F.S.).

      DHSMV - Enforcement of recordkeeping and reporting requirements related to dismantling and destruction of 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 (Chapters 319 and 320, F.S.; Chapter 2008-170, Laws of Florida).

      FDLE - Secondhand dealer and secondary metals recycler transaction forms: FDLE is required by law to approve two transaction forms that secondhand dealers and secondary metals recyclers must complete and keep for specified time periods. Both forms are posted in PDF on Revenue’s Internet site and may be located by using the standard search function.

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

    2. Who should I call if I have secondhand dealer, mail-in secondhand dealer, or secondary metals recycler registration questions?

      You may call Department of Revenue, Secondhand Dealer Unit staff at 850-488-4772 or call Revenue’s tax information phone number 1-800-352-3671.

    3. Who should I call if I have a concern about a secondhand dealer’s, mail-in secondhand dealer’s, or secondary metals recycler’s compliance with purchasing and recordkeeping requirements?

      Citizens or business owners should call your local police or sheriff’s office because they enforce purchasing and recordkeeping requirements.

    4. Who should I call if I need information about derelict motor vehicle certificates, derelict motor vehicle recordkeeping requirements, and certificates of destruction (as defined in Chapter 320, Florida Statutes)?

      Call the Department of Highway Safety & Motor Vehicles (DHSMV) at 850-617-3001. A DHSMV September 22, 2008 memo outlines requirements for destroying or dismantling derelict motor vehicles or mobile homes.

    5. Where can I find information about pawnbrokers?

      The Florida Department of Agriculture and Consumer Services regulates pawnbrokers according to the requirements outlined in Chapter 539, Florida Statutes. You can find information on their web site or call the Department at 1-800-HELP-FLA (435-7352).

    Secondhand Dealers (Chapter 538, Part I)

    1. What is the definition of a secondhand dealer?

      Section 538.03, Florida Statutes, defines “secondhand dealer” to be any person, corporation, or other business organization or entity that is not a secondary metals recycler and is engaged in the business of purchasing, consigning, or trading secondhand goods.

    2. What businesses are required to register as secondhand dealers?

      Examples of businesses that must register as a secondhand dealer include: consignment stores (excluding stores that consign only clothes), secondhand stores, music stores that sell used music CDs, used tire dealers, used furniture stores (other than office furniture), and sporting goods stores that sell sell certain types of secondhand equipment.

    3. What items are NOT defined as secondhand goods?

      • Office furniture.
      • Pianos.
      • Books.
      • Clothing.
      • Organs.
      • Coins.
      • Motor vehicles.
      • Costume jewelry.
      • Secondhand sports equipment that is not permanently labeled with a serial number (excluding golf clubs).
      • Cardio and strength training or conditioning equipment designed primarily for indoor use.
      • Businesses primarily engaged in the rental, sale, or trade of motion picture videos and video games (if they meet certain recordkeeping conditions).
      • Items sold through the Internet (if the business meets certain recordkeeping conditions).
      • Items sold by pawnbrokers. Pawnbrokers must register with the Florida Department of Agriculture and Consumer Services as provided in Chapter 539, Florida Statutes.

    4. 9. Are secondhand dealers required to register to file and pay sales and use tax?

      Yes, secondhand dealers must be registered to file and pay sales and use tax.

    5. How can I find information about changes in law that affect secondhand dealers?

      Read Tax Information Publication (TIP) 09A01-06, posted on Revenue’s website (www.myflorida.com/dor) and review Chapter 2009-158 and Chapter 2009-162, Laws of Florida.

    Secondary Metals Recyclers (Chapter 538, Part II)

    1. What is the definition of a secondary metals recycler?

      A secondary metals recycler is engaged from a fixed location or otherwise, in the business of gathering or obtaining ferrous or nonferrous metals that have served their original economic purpose or has facilities for performing the manufacturing process by which ferrous metals or nonferrous metals are converted into raw material products consisting of prepared grades and having an existing or potential economic value, other than by the exclusive use of hand tools, by methods including, without limitation, processing, sorting, cutting, classifying, cleaning, bailing, wrapping, shredding, shearing, or changing the physical form or chemical content thereof. (section 538.18(8), F.S.).

    2. What are some examples of secondary metals recycler businesses?

      Salvage, scrap metal (excluding precious metals), and recycling center businesses must register as secondary metals recyclers.

    3. Are secondary metals recyclers required to register to file and pay sales and use tax?

      Yes, secondary metals recyclers must be registered to file and pay sales and use tax.

    4. How can I find information about changes in law that affect secondary metals recyclers?

      • Revenue - Read Tax Information Publications (TIP) posted on Revenue’s website (www.myflorida.com/dor):
        • 08A01-07 issued August 11, and review Chapter 2008-69, Laws of Florida.
        • 09A01-06, issued July 27, 2009, and review Chapter 2009-158 and Chapter 2009-162, Laws of Florida.
      • Florida Department of Highway Safety and Motor Vehicles - See http://www.flhsmv.gov/ and review Chapter 2008-170, Laws of Florida.

    Mail-in Secondhand Dealers
    (Chapter 538, Part III, Florida Statutes)

    1. What is the definition of a mail-in secondhand dealer?

      Section 538.31, F.S., defines a mail-in secondhand dealer as any person or entity that: conducts business within Florida and that contracts with other persons or entities to buy precious metals or jewelry through an Internet website, the United States mail, or telemarketing; or conducts business within Florida and regularly engages in the business of purchasing jewelry or precious metals through the mail or Internet-based transactions.

    2. What is the difference between a mail-in secondhand dealer and a secondhand dealer?

      Review sections 538.31, F.S., and 538.03, F.S., for complete definitions. Below are two examples:

      • A mail-in secondhand dealer is not open to the public for walk-in business, however, a secondhand dealer conducts walk-in transactions.
      • A secondhand dealer may purchase, consign, or trade secondhand goods such as music CDs, used tires, jewelry, and used furniture (excluding office furniture), while mail-in secondhand dealers' transactions are limited to precious metals or jewelry.

    3. Are mail-in secondhand dealers required to register to collect and pay sales and use tax?

      Yes, mail-in secondhand dealers must be registered to file and pay sales and use tax.

    4. How can I find information about law changes that affect mail-in secondhand dealer?

      Read Tax Information Publication (TIP) 09A01-06, posted on Revenue’s website (www.myflorida.com/dor) and review Chapter 2009-158 and Chapter 2009-162, Laws of Florida.

    Registration Requirements for Secondhand Dealers and
    Secondary Metals Recyclers

    1. What applications do I need to register as a secondhand dealer, a mail-in secondhand dealer and/or a secondary metals recycler?

      A secondhand dealer or secondary metals recycler must complete two separate registrations in order to conduct business in Florida:

      • One Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S) must be completed for each business location. Each owner, officer, and partner must undergo a background investigation (fingerprint cards, full-face photographs, and fees must be mailed with the DR-1S form).

        You can order a secondhand dealers/secondary metals recyclers registration package (GT-200405) from Revenue’s Internet. To order a registration package (GT-200405), go to www.myflorida.com/dor. The registration package is listed under Form Number GT-200405. The registration package (Secondhand Dlr/Second. Metals) includes one Form DR-1S, three FBI fingerprint cards, and other information. If you need more fingerprint cards, select Form Number GT-200406 (FBI Fingerprint Cards only (pkg of 3)). Typically, orders are delivered within seven to ten business days. If you do not have Internet access, call Taxpayer Services.

      • Register to file and pay sales and use tax on-line: You can register to file and pay sales and use tax using our Internet site. The site will guide you through an application interview that will help you determine your tax obligations. Online registration is free. If you do not have Internet access, you can complete a paper Application to Collect and/or Report Tax in Florida (DR-1) and pay a $5 processing fee. Form DR-1 is available for download on our Internet site.

    2. What forms does Revenue use to manage secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler registrations?

      1. DR-1S (Registration Application for Secondhand Dealer and/or Secondary Metals Recycler Registration) - registration application. A separate application must be completed for each business location.
      2. DR-11S (Certificate of Registration for Secondhand Dealers and/or Secondary Metals Recyclers) - issued to each dealer and recycler after background investigations are complete. This certificate must be conspicuously displayed at each dealer or recycler business location.
      3. DR-1SR (Renewal Application for Secondhand Dealers and/or Secondary Metals Recyclers - annually mailed to all current dealers and recyclers in early August to simplify the annual renewal process.
      4. DR-1SRS (Renewal Application for Secondhand Dealers and/or Secondary Metals Recyclers) (Final Notice) - annually mailed in October to current dealers and recyclers who did not complete and mail a DR-1SR. If registrants do not timely renew their registration(s) using the DR-1SR or DR-1SRS forms their registration(s) are canceled. Owners are required to complete all background investigation paperwork in addition to filing a new DR-1S to reactivate a cancelled registration.
      5. GT-200406 - FBI Fingerprint Cards for Secondhand Dealers/Secondary Metals Recyclers. All applicants must submit fingerprints using an FBI fingerprint card provided by Revenue; no other fingerprint cards are accepted for background investigation purposes.

    3. How do I annually renew my secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler Certificate of Registration (DR-11S)?

      In early August, Revenue mails personalized DR-1SR (Renewal Application for Secondhand Dealers and/or Secondary Metals Recyclers) forms to all active registrants. Registrants must mail the DR-1SR form to Revenue with the $6 fee per location. In October, personalized DR-1SRS (Renewal Application for Secondhand Dealers and/or Secondary Metals Recyclers - Final Notice) forms are mailed to those who did not return their DR-1SR. If registrants do not timely renew their Certificate of Registration(s) using the DR-1SR or DR-1SRS forms their Certificate of Registration(s) (DR-11S) expire.

    Secondhand Dealer/Secondary Metals Recycler Registration
    Requirements & Information

    1. What is the secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler registration period?

      A Certificate of Registration (DR-11S) is valid for one year (October 1 - September 30).

    2. Are background investigations required as part of a secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler registration application? If yes, who needs to complete the background investigation paperwork?

      Revenue's Secondhand Dealer Unit staff at 850-488-4772 coordinates the secondhand dealer/secondary metals recyclers registration process, including background investigations. Sections 538.09, 538.25, and 538.32, Florida Statutes, give Revenue the authority to deny, revoke, restrict, or suspend a registration if the applicant or registrant has been convicted of certain crimes within specified timeframes.

      Background investigations, including fingerprint cards and full-face photographs, are required for each corporate officer, owner, partner, stockholder, and/or director with a controlling interest. A registration application cannot be processed and a Temporary Certificate of Registration may not be issued until Revenue staff receives fingerprint cards and photographs for ALL business owners, officers, partners and directors or stockholders with a controlling interest.

    3. What fingerprint cards must I use to register as a secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler and who should complete the cards?

      Every applicant must use an FBI fingerprint card provided by the Department of Revenue and have it completed by a local law enforcement officer. Fingerprint cards (GT-200406) are included in the secondhand dealers/secondary metals recyclers registration package (GT-200405).

      You can order a secondhand dealers/secondary metals recyclers registration packet (GT-200405) and fingerprint cards (GT-200406) from Revenue’s Internet forms page. Orders are typically received within 7-10 business days.

    4. Who should complete a fingerprint card (GT-200406) for a business partner who lives in another state?

      A business partner who lives outside of Florida should get an FBI fingerprint card from the Department of Revenue (order the fingerprint cards online or call 850-488-4772 or 800-352-3671) and bring it to a local police or sheriff’s department to complete. Your secondhand dealers/secondary metals recyclers registration application cannot be processed and your Temporary Certificate of Registration may not be issued until Revenue staff receives fees, fingerprint cards, and photographs for all business owners, officers, partners and directors or stockholders with a controlling interest.

    5. What are the fees for secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler registration and background investigations?

      • $6 registration fee for each secondhand dealer/secondary metals recycler registration application; $6 for annual renewals.
      • $54.25 for each FBI fingerprint card completed by each corporate officer, owner, partner, stockholder, and/or director with a controlling interest. Note: Applicants must complete an FBI fingerprint card that is provided by Revenue. Fees are set federal and state law and are subject to change.

    6. May I operate my secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler business while Revenue is processing my registration application? Will Revenue issue a temporary Certificate of Registration?

      Yes, you will receive a Temporary Certificate of Registration letter from Revenue that allows you to operate your business while the background investigation paperwork is being processed. However, your registration application cannot be processed and your Temporary Certificate of Registration may not be issued until Revenue staff receives required fees, and properly completed fingerprint cards and photographs for all business owners, officers, partners, and directors or stockholders with a controlling interest.

    7. Do I have to post my secondhand dealer, mail-in secondhand dealer or secondary metals recycler Certificate of Registration (DR-11S) at my business?

      Yes, dealers and secondary metals recyclers must conspicuously display their Certificate of Registration (DR-11S) at each registered location. While a mail-in secondhand dealer is not open to the public for walk-in business, the Certificate of Registration must be conspicuously displayed for inspection by local law enforcement (section 538.09(3), F.S.).

    8. Do I need to apply for a new secondhand dealer, mail-in secondhand dealer and/or secondary metals recycler Certificate of Registration (DR-11S) if I move my business?

      It depends on the circumstances. A Certificate of Registration (DR-11S) is issued for each business location. When a business moves, the owner should call Revenue's Secondhand Dealer Unit at 850-488-4772.

      • When a registered secondhand dealer, mail-in secondhand dealer, mail-in secondhand dealer, or secondary metals recycler moves within a county, Revenue may issue an updated Certificate of Registration (DR-11S). The $6 application fee is not charged and a new application for registration (DR-1S) is not required.
      • When a registered secondhand dealer, mail-in secondhand dealer, or secondary metals recycler opens an additional business location, he/she must complete a new application for registration (DR-1S) and pay the $6 application fee. If the business has no changes in ownership, the background investigation fees may be waived.

    Law Enforcement

    1. What is the role of local law enforcement?

      Local law enforcement staff (sheriff and police detectives and investigators) enforces compliance with Chapter 538, Florida Statutes. Victims of stolen property report their incidents to local law enforcement. Local law enforcement works to ensure that the secondhand dealers, mail-in secondhand dealers, and secondary metal recyclers comply with all registration, holding period, inspection, and recordkeeping requirements.

    2. What secondhand dealer, mail-in secondhand dealer, and/or secondary metals recycler registration information does Revenue provide to local law enforcement?

      Revenue is authorized to send local law enforcement a list of all registered secondhand dealers, mail-in secondhand dealers, and secondary metals recyclers within their jurisdiction. Registration information, in spreadsheet format, and includes business owners’ names, addresses, and certificate of registration numbers.

      Law enforcement may request a registration report for their jurisdiction by calling Revenue's Secondhand Dealer Unit at 850-488-4772 or by e-mailing sapolskj@dor.state.fl.us.

    3. What are the Florida Department of Law Enforcement’s (FDLE’s) responsibilities related to secondhand dealers, mail-in secondhand dealers, and secondary metals recyclers?

      Florida law (sections 538.04 and 538.19, F.S.) require FDLE to approve transaction forms for secondhand dealer transactions and secondary metal purchase transactions.

    4. Where can I find the FDLE-approved secondhand dealer and secondary metals recycler transaction forms?

      FFDLE is required by law to approve two transaction forms that secondhand dealers and secondary metals recyclers must complete and keep for specified time periods. Both forms are posted in PDF on Revenue’s Internet (www.myflorida.com/dor).

      There is no FDLE-approved transaction form for mail-in secondhand dealers; section 538.32, F.S., specifies the information that must be retained for each transaction. Mail-in secondhand dealers may contact local law enforcement about recommended transaction forms.

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

    5. Are secondhand dealers, mail-in secondhand dealers, and secondary metals recyclers required to use FDLE-approved transaction forms? If my local sheriff or police department approved a transaction form, may I continue to use it?

      You may use a transaction form approved by your local law enforcement in lieu of the FDLE-approved form if it captures the information required by Chapter 538, Parts I, II, and III, F.S. Secondhand dealers and secondary metals recyclers should consult their local law enforcement about what transaction forms must be used within their jurisdiction.

      Mail-in secondhand dealers must comply with the transaction recordkeeping requirements provided in section 538.32, F.S. (there is no FDLE-approved form for mail-in secondhand dealers).

      Based on 2008 statutory changes to Chapter 538, Florida Statutes, FDLE approved a specific, hard copy version of a “Florida Secondary Metals Recycler Purchase Transaction Form”, for use by secondary metals recyclers in maintaining the information required by Section 538.19(2),Florida Statutes (F.S.). (Note: Section 538.19(5), F.S., reduces that the amount of information which must be recorded for purchase transactions between two registered secondary metal recyclers).

      FDLE believes the 2008 changes in law permit the use of alternative, electronic versions of this form by secondary metals recycler dealers who record the required information in automated databases. These business owners may print out the information required under Section 538.19(2), F.S., in formats which differ from the FDLE-approved hard copy version, as long as all of the information required by section 538.19, F.S., is provided, including the seller’s oath of ownership and electronic signature, and an electronic image of the seller’s right thumbprint without smudges and smears.

      If there is a disagreement between a business owner and local law enforcement about the sufficiency of an electronic form, the business owner may submit the form to FDLE for review. FDLE’s review will be limited to whether the form meets the statutory requirements of Section 538.19, F.S. FDLE will provide the business owner with a written response as to the approval or disapproval of the electronic form.

      If you have any questions about transaction forms, call the FDLE Office of Planning and Policy, 850-410-8335.

    Law Enforcement Resources

    1. Are there organizations that help local law enforcement know about the best methods to recover stolen property and track stolen goods statewide?

    Regulation of Dismantling/Destruction of Motor Vehicles

    1. What is the role of Department of Highway Safety and Motor Vehicles (DHSMV) in secondary metals recycler regulation?

      DHSMV reviews and processes applications for derelict certificates which are submitted by either licensed salvage motor vehicle dealers or registered secondary metals recyclers. This ensures the statutory requirements for a derelict certificate are met prior to the vehicle or mobile home being crushed or dismantled. This information is maintained on a DHSMV database to ensure a complete paper trail for the vehicle or mobile home.

    2. What are the new derelict motor vehicle certificate requirements that begin October 1, 2008?

      Read the DHSMV Derelict Vehicle Certificate Memo (9/08) and if you need more information, call the Division of Motor Vehicles at 850-617-3001.

    3. What secondary metals recycler registration information does Revenue provide to DHSMV?

      Department of Revenue provides DHSMV with a list of all registered secondary metals recyclers who are authorized to obtain derelict certificates.