In the vibrant economic landscape of Florida, businesses and individuals involved in the purchase, consignment, or trade of secondhand goods, as well as those engaged in secondary metals recycling, play a vital role. Yet, stepping into this realm requires navigating a set of regulatory guidelines to ensure compliance with state laws. One crucial step in this journey is the completion and submission of the Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S). This form, effective from January 2017 as per the Florida Administrative Code, serves as a gateway for these businesses to register with the Florida Department of Revenue. It outlines the requirement for a sales and use tax Certificate of Registration (Form DR-11) for each county and location where operations are carried out. Through an interview-style web application or a paper form for those without web access, businesses can identify their tax obligations. A nuanced aspect of this registration is the differentiation between various types of secondhand dealers, such as those operating automated kiosks or dealing in secondhand precious metals via mail or online. The form extends to cover secondary metals recyclers, shedding light on the specificities of their registration related to the processing of ferrous and nonferrous metals. Each location's registration incurs a nominal fee, emphasizing the financial aspect of compliance. Moreover, the form delves into ownership details, requiring a disclosed criminal history for controlling stakeholders, thus underpinning the state's commitment to regulating the industry meticulously. The annual renewal of the Certificate of Registration indicates an ongoing relationship between the registrants and the regulatory framework, ensuring businesses remain within legal bounds over time.
| Question | Answer |
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| Form Name | Dr 1S Form |
| Form Length | 5 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min 15 sec |
| Other names | form dr 1s florida, form dr1s, form dr 1s, dr1 florida resale form |
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Registration Application for Secondhand Dealers |
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and Secondary Metals Recyclers |
N. 01/17 |
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Florida Administrative Code |
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Effective 01/17 |
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Registration Information |
Definitions |
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Every person or business entity must register with the Florida Department of Revenue as a sales and use tax dealer and as a secondhand dealer or secondary metals recycler before engaging in business in Florida.
Before completing this Registration Application (Form
•Each county where secondhand goods are purchased, consigned, or traded and at each business location where secondhand goods are sold;
•Each county where an automated kiosk is operated;
•Each business location where secondary metals are purchased, gathered, or obtained; and
•Each secondary metals recycler business location where ferrous and nonferrous metals are converted into raw products.
You can register to collect and report tax through our 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
Secondhand dealers that conduct business at a temporary location (e.g., trade show, mall, or hotel lobby) within a county where they are currently registered as a sales and use tax dealer and as a secondhand dealer are not required to register the temporary business location.
You may use this application to register one or more of your business locations as a secondhand dealer or secondary metals recycler. You must provide a physical business address for each location that you are registering. All business locations must be owned by the same entity with the same business identification number.
Registration Fee
The registration fee is $6 for each location. For example, if you are registering three business locations, you must include fees for three registrations (3 x $6 = $18). If you register as a secondhand dealer and a secondary metals recycler at one location, you must pay the $6 registration fee for each license (2 x $6 = $12).
Make your check payable to the Florida Department of Revenue. Mail your
Account Management - MS
Florida Department of Revenue
5050 W. Tennessee St.
Tallahassee FL
Secondhand Dealer - Any person or business entity that is in the business of purchasing, consigning, or trading secondhand goods and is not a secondary metals recycler.
Automated Kiosk Secondhand Dealer - Any secondhand dealer that is in the business of purchasing secondhand goods by means of an automated kiosk.
Secondary Metals Recycler - Any person or business entity operating at a fixed location in Florida that purchases, gathers, or obtains ferrous or nonferrous metals that have served their original economic purpose, or that has facilities for performing the manufacturing process by which ferrous metals or nonferrous metals are converted from raw material products consisting of prepared grades and having an existing or potential economic value.
See Chapter 538, F.S., for complete definitions and exceptions.
A business that engages in “pawnbroker” activities or title loan transactions is not required to register as a secondhand dealer. Pawnbrokers register with the Florida Department of Agriculture and Consumer Services. See Chapter 539, F.S.
A business that engages in acquiring salvaged or wrecked motor vehicles to resell the vehicle or its parts must register with the Department of Highway Safety and Motor Vehicles as a salvage motor vehicle dealer. See section 319.30, F.S.
Criminal History Record Checks
Each business owner, officer, member, director, partner, and stockholder with a controlling interest in the business must undergo a criminal history record check. You must include the name, title, social security number, address, and telephone number of each business owner, officer, member, director, partner, and stockholder with a controlling interest in the business.
However, business owners who hold an active Certificate of Registration
Employees of secondhand dealers or secondary metals recyclers with no controlling interest, financial or otherwise, do not have to undergo a criminal history record check.
A director with no ability to control the company may submit a letter signed by an active principal corporate officer (president,
Information on how to initiate a criminal history record check will be provided by the Department upon receipt of your Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form
Signature of Applicant
The application must be signed by an owner, officer, member, partner, director, or stockholder with a controlling interest in the business entity.
Certificate Expiration Date
Secondhand dealer and secondary metals recycler Certificates of Registration (Form
Reference Material
Tax Laws – Our online Revenue Law Library contains statutes, rules, legislative changes, opinions, court cases, and publications. Search the library for Chapter 538, F.S., and Rule Chapter
Contact Us
Information, forms, brochures, and tutorials are available on our website: floridarevenue.com
To speak with a Department representative, call Taxpayer Services at
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
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL
Get the Latest Tax Information
Subscribe to our tax publications to receive due date reminders or an email when we post:
•Tax Information Publications (TIPs).
•Proposed rules, notices of rule development workshops and more.
Go to: floridarevenue.com/dor/subscribe
Registration Application for Secondhand Dealers
and Secondary Metals Recyclers
R. 01/17
TC
Rule
Florida Administrative Code
Effective 01/17
Business Partner Number - This number is located on the |
Business Identification Number - Provide the Federal Employer |
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back of your sales and use tax Certificate of Registration |
Identification |
Number (FEIN) of the business or Social Security |
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Number (SSN) * of the business owner. |
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Business Partner Number |
FEIN |
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*Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. SSNs obtained for tax administration purposes are confidential under ss. 213.053 and 119.071, F.S., and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at: floridarevenue.com and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.
Business Structure and Ownership (check one):
Sole Proprietorship
Partnership
Corporation
Limited Liability Company
Document number issued by the Florida Secretary of State when the entity was chartered or authorized to conduct business in Florida:
Date of Florida incorporation, formation, organization or date of authorization to conduct business in Florida:
Legal name of business entity (individual owner, corporation, limited liability company, or partnership):
Trade, Fictitious, or “doing business as” name (if different than above):
Mailing address ______________________________________________________________________________________________________
City _____________________________________ State________________________________ ZIP _________________________________
Telephone Number: ( _____ ) ______________________________ Email Address:_______________________________________________
Your email address is treated as confidential information (section 213.053, F.S.), and is not subject to disclousure of public records (section 119.071, F.S.).
Ownership Information: Provide the full name, title, SSN, address and telephone number of each business owner, officer, member, director, partner, and stockholder with a controlling interest. Make copies of this page if additional space is needed.
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Denied By: (User ID) ___________________ Date: _________________________ |
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Business Partner Number: ______________________
R.01/17 Page 2
Location Information Provide your Sales Tax Certificate Number for this location: ___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information Provide your Sales Tax Certificate Number for this location: ___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Total number of locations and license types included in this application:
X $6.00 =
Application Fee Amount Enclosed:
$
Under the penalties of perjury, I declare that I have read this application and that the facts stated in it are true.
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Signature of Applicant |
Title |
Date |
This application must be signed by an owner, officer, member, partner, director, or stockholder with a controlling interest in the business entity.
You will NOT be issued a Certificate of Registration if:
1.You are not registered to file and pay Florida sales and use tax.
2.You are younger than 18 years old.
3.You are applying for a secondhand dealer license and within the preceding 10 years, any business owner, officer, member, director, partner, or stockholder with a controlling interest in the company was convicted of, or entered a plea of guilty or nolo contendere to, or had adjudication withheld for, a crime against the laws of Florida or any other state in the United States relating to registration as a secondhand dealer or involving theft, larceny, dealing in stolen property, receiving stolen property, burglary, embezzlement, obtaining property by false pretenses, possession of altered property, any felony drug offense, any violation of s. 812.015, F.S., or any fraudulent dealing.
4.You are applying for a secondhand dealer license and any business owner, officer, member, director, partner, or stockholder with a controlling interest in the company ever had a final judgment entered against them in civil action upon grounds of fraud, embezzlement, misrepresentation, or deceit.
5.You are applying for a secondary metals recycler license and:
(A)Within the preceding 24 months, any business owner, officer, member, director, partner, or stockholder with a controlling interest in the company was convicted of, or entered a plea of guilty or nolo contendere to, a felony committed against the laws of Florida or any other state in the United States involving theft, larceny, dealing in stolen property, receiving stolen property, burglary, embezzlement, obtaining property by false pretenses, possession of altered property, any felony drug offense, or of knowingly or intentionally violating the laws of Florida relating to registration as a secondary metals recycler, or
(B)You are registering a business location that does not meet the definition of a “fixed location.” Section 538.18, F.S., defines “fixed location” to mean any site occupied by a secondary metals recycler as owner of the site or as lessee of the site under a lease or other rental agreement providing for occupation of the site by the secondary metals recycler for a total duration of not less than 364 days.
This page may be photocopied to provide additional location information. |
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Business Partner Number: ______________________ |
Page 3 |
Location Information Provide your Sales Tax Certificate Number for this location: ___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information Provide your Sales Tax Certificate Number for this location: ___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information
Provide your Sales Tax Certificate Number for this location: ___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information Provide your Sales Tax Certificate Number for this location: ___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information
Provide your Sales Tax Certificate Number for this location: ___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.