Even if your business is not located in the state of Florida you may still need to obtain a Florida Resale Certificate for sales tax. Florida requires businesses that sell to consumers in Florida to pay sales tax in Florida.
TL;DR (Too Long; Didn't Read)
Florida requires sales tax from any business located in Florida or that sells goods in Florida. Filing is easy and can be done online through the Florida Department of Revenue. Fill out form DR-1. Download form DR1-N if you want instructions on how to complete the DR-1 application form.
Before you can collect and remit sales tax to the state of Florida, you must register with the state’s the Department of Revenue office and receive a Florida Resale Certificate. This Florida Annual Resale Certificate allows business owners or the business’s representatives to buy or rent property or services tax free when the property or service is resold or re-rented. The purpose of a resale certificate, also known as a tax exemption certificate, is to allow you to buy goods through your business without paying local sales tax.
Who Must Pay Florida Sales Tax?
You may have to pay sales tax in Florida even if you do not have a retail location there. If you have an office, warehouse or employee living in the state who works remotely, you will have to register.
Retailers who sell on Amazon may have what is called a “nexus” in Florida if they use Fulfillment by Amazon, because goods may be stored in an Amazon warehouse in Florida.
A Florida Annual Resale Certificate is valid for one year, so you will need to renew before the certificates expire on December 31 of each year.
Register to Obtain a Florida Resale Certificate
Registering to obtain a Florida Resale Certificate for sales tax is easy. Annual resale certificates are available online. To access one, first register with a user ID and password with the Florida Department of Revenue if you have not already done so. Alternatively, you may enter a certificate number or business partner number if you have that information. Starting in November of each year, sellers can download the resale certificate to be filled out for the following year. The cost to register for a Florida Business Tax License is currently $5.
To register for a Florida Business Tax License, you will need access to your basic business information including your federal Employer Identification Number (FEIN) or the business owner’s SSN, the legal name of the business, business type, business address and mailing address and the date of the beginning of the business. If you don’t have a FEIN, you can apply for one by visiting the IRS’s website and applying for a FEIN online. You may apply for a FEIN online if your principal business is located in the United States or U.S. territories.
Forms to Fill Out for a Florida Sales Tax Certificate
You will fill out form DR-1, Florida’s business tax application form. You can do this free online or download the form from the Department of Revenue's website. You can also order the form to be sent to you in the mail. If you fill in a paper copy, mail it to the Department of Revenue or hand it in at a taxpayer service center. Remember to enclose the applicable registration fees when you apply.
Once you’ve filed your application and it’s been processed, you will receive a DR-11 certificate of registration, a DR-13 annual resale certificate and tax return forms. The Florida sales-tax certificate of registration must be placed in a visible area of the business.
Since 2006, Vanessa has written for a variety of website development agencies and private clients on topics related to growth for new and underperforming businesses. Her work can be found in print publications and on websites such as Palo Alto Software and business accelerators and Chambers of Commerce in her state.