Sales Tax Registration and Filing

Sales Tax Exemption

Each sale, admission charge, storage, or rental is taxable unless the transaction is exempt. Sales tax is added to the price of the taxable goods or service and collected from the purchaser at the time of sale. Florida’s general sales tax rate is 6 percent.

Annual Resale Certificate

Annual resale certificates expire each year on December 31. As long as you are an active, Registered dealer, you will automatically receive a new Florida Annual Resale Certificate for Sales Tax (Form DR-13) in your coupon book or directly from the Department every year.

Your Annual Resale Certificate allows you to make tax-exempt purchases or rentals for resale. Your certificate may be used if:

  • The purchased or rented goods will be resold or re-rented in your regular business operations.
  • The goods will be resold as a component part of another product being sold.
  • The services will be resold in your regular business operations.
  • The rentals will be re-rented as real property or tangible personal property.

Your Annual Resale Certificate may not be used to buy goods that:

  • Will be used rather than resold or rented.
  • Will be used prior to selling or renting the goods.
  • Will be used by your business or for personal

Citation
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