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Fill in Your Florida Annual Resale Certificate Form

The Florida Annual Resale Certificate for Sales Tax is a document that allows businesses to make tax-exempt purchases of items or services intended for resale. This certificate simplifies the purchasing process for registered dealers by eliminating the need for signatures and ensuring compliance with tax regulations. To take advantage of this benefit, fill out the form by clicking the button below.

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Fill in Your Florida Annual Resale Certificate Form

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The Florida Annual Resale Certificate for Sales Tax is an essential tool for businesses engaged in taxable transactions. This certificate allows registered dealers to make tax-exempt purchases of items and services intended for resale. You can easily download or print this certificate as often as necessary, with no signature required. To utilize the Annual Resale Certificate, businesses must first register as sales and use tax dealers through the Florida Department of Revenue. Once registered, you will receive a Certificate of Registration and the Annual Resale Certificate, which must be renewed annually. It's important to note that the certificate should only be used for items that will be resold or re-rented, and not for personal use or for items that will not be sold. The certificate is valid until December 31 each year, and businesses must ensure they remain active and compliant to continue using it. If you have questions or need assistance, the Department offers resources and support to help navigate the process.

⇓ Florida Annual Resale Certificate File

Documents used along the form

The Florida Annual Resale Certificate is a crucial document for businesses that wish to make tax-exempt purchases of goods or services intended for resale. However, several other forms and documents may accompany this certificate to ensure compliance with tax regulations. Below is a list of commonly used forms that complement the Florida Annual Resale Certificate.

Florida Business Tax Application (Form DR-1): This form is used to register as a sales and use tax dealer in Florida. Businesses must complete this application before they can collect and report sales tax on taxable transactions.
Certificate of Registration (Form DR-11): Once a business is registered, it receives this certificate, which confirms its status as an active sales tax dealer. This document is essential for proving that a business is authorized to collect sales tax.
Transaction Authorization Number: This number is obtained during a tax-exempt sale for resale. Sellers can verify a buyer's Annual Resale Certificate number through a phone call or online, ensuring that the sale is legitimate and tax-exempt.
Annual Vendor Authorization Numbers: Regular customers can obtain these numbers each year. This allows sellers to document tax-exempt sales without needing to keep a copy of the buyer's Annual Resale Certificate.
Verification Response Report: When a seller verifies a buyer's resale certificate number, they receive this report. It provides confirmation of the transaction's validity and includes important details like the buyer's name and the transaction authorization number.

Understanding these forms and documents can help businesses navigate the complexities of sales tax compliance in Florida. By keeping accurate records and using the appropriate certificates, companies can ensure they operate within the law while maximizing their tax-exempt purchasing capabilities.

Similar forms

The Florida Sales Tax Exemption Certificate is similar to the Florida Annual Resale Certificate in that both documents allow businesses to make tax-exempt purchases. This certificate is used primarily for purchases of goods and services that will be used in a business's operations rather than for resale. Just like the Annual Resale Certificate, it requires the purchaser to declare that the items will not be sold or rented. However, the exemption certificate is specifically for businesses that need to buy supplies and materials without incurring sales tax, as opposed to reselling items.

The Florida Certificate of Registration is another document that shares similarities with the Annual Resale Certificate. This certificate confirms that a business is registered to collect and remit sales tax. It is essential for businesses to obtain this certificate before they can legally operate and make tax-exempt purchases. While the Annual Resale Certificate allows for tax-free purchases of items intended for resale, the Certificate of Registration serves as proof that the business is compliant with state tax laws, ensuring that it is authorized to engage in taxable transactions.

The Florida Business Tax Application (Form DR-1) is also comparable to the Annual Resale Certificate. This form is the initial step for businesses to register as sales and use tax dealers. Completing this application is necessary before a business can obtain either the Certificate of Registration or the Annual Resale Certificate. Both documents work together to establish a business's eligibility to make tax-exempt purchases, with the DR-1 laying the groundwork for compliance with tax regulations.

Lastly, the Florida Communications Services Tax Annual Resale Certificate is similar in purpose to the Annual Resale Certificate for Sales Tax but applies specifically to communications services. Businesses that provide or resell communication services can use this certificate to make tax-exempt purchases related to those services. Just like the Annual Resale Certificate, it requires the user to affirm that the items or services will be resold. However, it is tailored for a different sector, highlighting the specific tax regulations that apply to communications services rather than general sales tax.

Obtain Answers on Florida Annual Resale Certificate

What is the Florida Annual Resale Certificate for Sales Tax?

The Florida Annual Resale Certificate for Sales Tax allows businesses to purchase goods and services tax-exempt, provided these items are intended for resale. This certificate is essential for businesses engaged in taxable transactions within Florida.
How can I obtain the Annual Resale Certificate?

You can download and print the Florida Annual Resale Certificate from the Florida Department of Revenue's website. The certificate can be printed as often as needed. After registering as a sales and use tax dealer, you will receive your Annual Resale Certificate automatically each year.
Are there any signature requirements for the certificate?

No signature is required on the Annual Resale Certificate. The user certifies that the items or services purchased will be resold. This simplifies the process for both buyers and sellers.
When does the Annual Resale Certificate expire?

The Annual Resale Certificate expires each year on December 31. As long as your business remains an active sales and use tax dealer, you will receive a new certificate each year.
What purchases qualify for tax exemption under the Annual Resale Certificate?

Tax-exempt purchases include items intended for resale, such as tangible personal property and certain services. Examples include retail goods, rental properties, and materials incorporated into products for sale. However, the certificate cannot be used for personal use or for items not intended for resale.
What are the penalties for misuse of the Annual Resale Certificate?

Intentional misuse of the Annual Resale Certificate can lead to civil and criminal penalties, including a third-degree felony charge for resale fraud. If items purchased tax-exempt are later used instead of resold, the purchaser is responsible for reporting and paying the applicable use tax.
What is the seller's responsibility when accepting an Annual Resale Certificate?

Sellers must ensure that the purchaser provides a current Annual Resale Certificate. If a seller knows or has reason to believe that the goods are not for resale, they should not accept the certificate. Accepting a valid certificate protects the seller from tax liabilities if the purchaser is later found to be inactive.

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Flor id a An n u a l Re sa le Ce r t ifica t e

for

Sa le s Ta x

GT-800060

R. 04/19

FLO R ID A AN N U A L RE SA LE CE R T IF ICA T E S F OR SA LE S TA X

•Florida Annual Resale Certificates for Sales Tax are available for downloading and printing. You can download or print your certificate as often as needed.

•Signature requirements have been discontinued. The certificate user declares that the items or services being purchased will be resold when the certificate or the certificate number is issued to a seller to make tax-exempt purchases.

Re gist r a t ion

If your business will have taxable transactions, you must register as a sales and use tax dealer before you conduct business in Florida. You can register to collect and report tax through the Department's website. The site will guide you through an application interview that will help you determine your tax obligations. If you do not have Internet access, you can complete a paper Florida Business Tax Application (Form DR-1). After your application is approved, you will receive a Certificate of Registration (Form DR-11) and a Florida Annual Resale Certificate for Sales Tax (Form DR-13).

Note: The information in this brochure applies only to the Florida Annual Resale Certificate for Sales Tax (“Annual Resale Certificate”). It does not apply to the Florida Annual Resale Certificate for Communications Services Tax (see Florida’s Communications Services Tax brochure GT-800011).

An Annual Resale Certificate will allow you to make tax-exempt purchases or rentals of property or services for resale. Examples are:

•Resale or re-rental as tangible personal property.

•

Re-rental as commercial real property.

Re-rental as transient rental property.

Resale of services.

Incorporation into and sale as part of the repair of tangible personal property by a repair dealer.

Incorporation as a material, ingredient, or component part of tangible personal property that is being produced for sale by manufacturing, compounding, or processing.

W h e n N ot t o U se y ou r AN N U A L RE SA LE CE R T IF ICA T E

An Annual Resale Certificate may not be used to make tax-exempt purchases or rentals of property or services that will be used:

•But not resold or re-rented.

•

Before selling or renting the goods.

By your business or for personal purposes.

See the chart provided in this publication listing types of businesses and examples of items that you may purchase or rent tax-free. If you have specific questions about your business, visit your nearest service center or call Taxpayer Services.

AN N U A L RE SA LE CE R T IF ICA T E S e x p ir e e a ch y e a r on D e ce m be r 3 1

As long as you are a registered sales and use tax dealer and you are conducting business, an Annual Resale Certificate will be issued to you each year. Certificates issued to new business locations beginning in mid-October will be effective from the date they are issued through the following calendar year. Each November, Annual Resale Certificates for the following calendar year will be available on the

Florida Department of Revenue, Florida Annual Resale Certificate for Sales Tax, Page 1

Department's website for electronic or paper filers. If you file paper sales and use tax returns, your certificate will also be mailed to you with your annual coupon book or your paper return.

Using your tax account information, you may download and print your certificate. Go to floridarevenue.com/taxes/printcertificate. Easy-to-follow steps for printing your certificate can be found when selecting the applicable button on the website. If you need additional assistance, contact Taxpayer Services at 850-488-6800.

I n a ct iv e Re gist e r e d D e a le r s a n d U se Ta x D e a le r s

Annual Resale Certificates are issued only to dealers who have a valid sales tax account and whose registration status is active, which means the business is open for business and collecting and remitting sales tax to the Department of Revenue. A registered dealer who is on inactive status or has only a use tax account will not be issued an Annual Resale Certificate.

Con solida t e d Re gist r a t ion s

Purchasers who file returns on a consolidated basis (80-code account numbers) may use a copy of the current Annual Resale Certificate for either the consolidated registration number (80-code number) or the active location reported under the consolidated registration number. Selling dealers may accept either copy from the purchaser.

Pu r ch a se r ’s Re spon sib ilit y

As a purchaser it is your responsibility to ensure that goods purchased using your Annual Resale Certificate are purchased for resale. If the goods purchased for resale are later used (not resold), you are responsible for reporting and paying use tax and surtax on the items.

Pe n a lt y

There are civil and criminal penalties for intentional misuse of an Annual Resale Certificate. Resale fraud is a third-degree felony subject to a 200 percent penalty. Anyone who, for the purpose of evading tax, uses an Annual Resale Certificate or signs a written statement claiming an exemption knowing that tax is due on the property or services at the time of purchase is subject to civil and criminal penalties. As part of the audit process, the Department routinely examines resale transactions and Annual Resale Certificates to ensure they are legitimate purchases for resale.

Se lle r ’s Re spon sib ilit y

Other businesses may buy goods from you tax exempt. Business owners who purchase goods for resale must provide you a copy of their current Annual Resale Certificate. You should not accept an Annual Resale Certificate if you know or have reason to believe that the goods are purchased for reasons other than those stated on the certificate. For example, a resale certificate from a car dealership should not be accepted for the purchase of office supplies or similar items not normally sold by car dealerships.

Se llin g D e a le r Lia bilit y

A selling dealer who accepts a copy of an Annual Resale Certificate will not be held liable for tax on the transaction if it is later determined the purchaser was not an active, registered dealer at the time of the transaction.

Sig n a t u r e N ot Re qu ir e d

A signature is not required on the annual resale certificate. The user certifies that the items or services purchased will be resold when the certificate or the certificate number is issued to a seller to purchase items and services tax-exempt.

Florida Department of Revenue, Florida Annual Resale Certificate for Sales Tax, Page 2

Type of	Purchases that may
	Purchases that may
	qualify for resale	Purchases that are generally taxable
business	qualify for resale	Purchases that are generally taxable
business	exemption
	exemption
	Disposable “take-out” food	Dishes, flatware, kitchen utensils, cleaning supplies, office
	Disposable “take-out” food
Restaurants	containers, paper napkins,
Bars	plastic eating utensils, and	equipment, office supplies, delivery vehicles, kitchen equipment,
Bars	plastic eating utensils, and	credit card machines, and menus
	beverages
	Items for resale to	Items used in serving customers on-site, including shampoo,
Barber shops	customers for off- premises	Items used in serving customers on-site, including shampoo,
	use, including shampoos,	brushes, cosmetics, cleaning supplies, hair dryers, curling irons,
Beauty salons	use, including shampoos,	beautician chairs, scissors, combs, shears, office supplies, and
Beauty salons	hair tonics, brushes, and
	hair tonics, brushes, and	office equipment
	cosmetics	office equipment
	cosmetics

Car dealers	Tires, batteries, auto parts,
Car dealers	seat covers, auto paint,	Hand and power tools, machinery, tape, sandpaper,
	seat covers, auto paint,	Hand and power tools, machinery, tape, sandpaper,
Auto repair shops	antifreeze, nuts, bolts, and	lubricants, solvents, rags, cleaning supplies, office supplies
Auto repair shops	oil available for resale to	and equipment, free loaner vehicles, delivery vehicles,
Service stations	oil available for resale to	and equipment, free loaner vehicles, delivery vehicles,
Service stations	customers or incorporated	wreckers, lifts, and diagnostic equipment
	into repairs

Florists	Fertilizers, flowers, shrubs,
	Fertilizers, flowers, shrubs,
Plant nurseries	potting soil, and garden	Hoses, garden tools, lawn mowers, rakes, office equipment,
Plant nurseries	tools for resale to	Hoses, garden tools, lawn mowers, rakes, office equipment,
	tools for resale to	supplies used in day-to-day operations, and delivery vehicles
Landscape	customers on an itemized
Landscape	customers on an itemized
gardeners	invoice

	Soft drinks, candy, beer,
	t-shirts, hats, kitchen
Convenience	supplies, office supplies,	Cash registers, business equipment, cleaning supplies, office
Convenience	household supplies,
stores	household supplies,	supplies, gas pumps, credit card machines, and ATMs
stores	cleaning supplies, and	supplies, gas pumps, credit card machines, and ATMs
	cleaning supplies, and
	motor oil available for
	resale to customers
	Items intended for resale
	rather than use in business	Items for use in day-to-day store operations, including pet food,
Pet shops	operations, including pet	pet litter, pet dishes, cleaning supplies, office supplies, and office
	food, pet litter, brushes,	equipment
	and pet dishes

Service providers,	None. These types of
Service providers,	businesses are generally
for example:	businesses are generally
for example:	considered to be the end
attorneys,	considered to be the end	Electronics, service vehicles, appliances, office equipment and
attorneys,	users of products they use
accountants,	users of products they use	supplies, books, stationery, computer hardware or software,
architects, doctors,	in providing service to	bandages, mouthwash, toothbrushes, toys, and bedding
architects, doctors,	customers and generally	bandages, mouthwash, toothbrushes, toys, and bedding
dentists, daycare	do not qualify for resale
centers	do not qualify for resale
centers	exemption.
	exemption.

Florida Department of Revenue, Florida Annual Resale Certificate for Sales Tax, Page 3

D o cu m e n t in g Sa le s f or Re sa le

AS A SELLER you must document each tax-exempt sale for resale using one of the following methods. You may select a different method to document each sale for resale.

Method 1 – Obtain a copy of your customer’s current Annual Resale Certificate. You can accept paper or electronic copies. Maintain copies of the certificates (paper or electronic) for three years.

Method 2 – For each sale, obtain a transaction authorization number using your customer’s Annual Resale Certificate number. You do not need to maintain a copy of your customer’s Annual Resale Certificate number when you maintain a transaction authorization number for a tax-exempt sale for resale.

Phone: Dial 877-357-3725 and enter the customer’s Annual Resale Certificate number.

Online: Go to floridarevenue.com/taxes/certificates. Enter sales tax certificate numbers for verification.

FL TAX mobile app available for iPhone, iPad, Android phones and tablets, and Windows phones.

Find our free app in your device’s app store.

•

Download the free FL TAX mobile app from the app store on your mobile device. Enter your 13-digit sales tax certificate number in the Seller field. Your number will be validated each time you verify a customer’s certificate number. Once your number is validated, the app will store it for future use.

Enter your customer’s Annual Resale Certificate number in the Buyer field.

A Valid or Not Valid response will be provided immediately. If the buyer’s certificate number is valid, you will receive a transaction authorization number. This number is for a single purchase only, and is not valid for any other purchases made by the same customer.

A verification response report will be stored in the app if your device’s memory space permits. This report can be emailed for easy record storage. The report displays the following information:

Date and time of transaction

Buyer’s name (when their certificate is valid)

Buyer’s sales tax or tax exemption certificate number

Verification response short-text indicator (Pass or Fail)

Response details including transaction authorization number (when valid)

Florida Department of Revenue, Florida Annual Resale Certificate for Sales Tax, Page 4

Keep a record of all verification response reports to document your tax-exempt sales.

The telephone system, the online system, and the mobile app will each issue a transaction authorization number or alert the seller that the purchaser does not have a valid resale certificate. The transaction authorization number is valid for that purchase only, and is not valid for other resale purchases made by the same purchaser. As a seller, you must get a new transaction authorization number for each resale transaction.

Method 3 – Each calendar year, obtain annual vendor authorization numbers for your regular customers.

Online: Go to floridarevenue.com/taxes/certificates. You can upload a batch file for customer certificate verification and retrieve that file 24 hours after submission.

You do not need to maintain a copy of your customer’s Annual Resale Certificate when you maintain a vendor transaction authorization number each calendar year for that customer.

Information, forms, and tutorials are available on the Department’s website at floridarevenue.com.

To speak with a Department representative, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.

To find a taxpayer service center near you, go to floridarevenue.com/taxes/servicecenters.

For written replies to tax questions, write to:

Taxpayer Services MS 3-2000

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0112

Subscribe to Receive Updates by Email from the Department

Subscribe to receive emails for due date reminders, Tax Information Publications (TIPs), or proposed rules at floridarevenue.com/dor/subscribe.

Florida Department of Revenue, Florida Annual Resale Certificate for Sales Tax, Page 5

Dos and Don'ts

When filling out the Florida Annual Resale Certificate form, there are important dos and don'ts to consider. Here’s a helpful list:

Do ensure your business is registered as a sales and use tax dealer before completing the form.
Do use the certificate only for items that will be resold or re-rented.
Do keep a record of all tax-exempt purchases made with the certificate.
Do download or print the certificate as often as needed for your transactions.

Don't use the certificate for personal purchases or items not intended for resale.
Don't accept an Annual Resale Certificate from a buyer if you suspect it’s being misused.
Don't forget to check that your registration status is active before using the certificate.
Don't assume that the certificate remains valid indefinitely; it expires annually on December 31.