Florida Annual Resale Certificate Form – Fill Out and Use This PDF

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
		qualify for resale	Purchases that are generally taxable
	business
		exemption
		Disposable “take-out” food	Dishes, flatware, kitchen utensils, cleaning supplies, office
	Restaurants	containers, paper napkins,
	Bars	plastic eating utensils, and	equipment, office supplies, delivery vehicles, kitchen equipment,
			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
		use, including shampoos,	brushes, cosmetics, cleaning supplies, hair dryers, curling irons,
	Beauty salons		beautician chairs, scissors, combs, shears, office supplies, and
		hair tonics, brushes, and
			office equipment
		cosmetics
	Car dealers	Tires, batteries, auto parts,
		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
		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,
	Plant nurseries	potting soil, and garden	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
	gardeners	invoice
		Soft drinks, candy, beer,
		t-shirts, hats, kitchen
	Convenience	supplies, office supplies,	Cash registers, business equipment, cleaning supplies, office
		household supplies,
	stores		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
		businesses are generally
	for example:
		considered to be the end
	attorneys,		Electronics, service vehicles, appliances, office equipment and
		users of products they use
	accountants,		supplies, books, stationery, computer hardware or software,
	architects, doctors,	in providing service to	bandages, mouthwash, toothbrushes, toys, and bedding
		customers and generally
	dentists, daycare	do not qualify for resale
	centers
		exemption.

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

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