Florida Annual Resale Certificate Form PDF Details

The Florida Annual Resale Certificate for Sales Tax, a crucial document for businesses operating within the state, plays a significant role in facilitating tax-exempt purchases or rentals of property and services intended for resale. By allowing businesses to make these purchases without paying sales tax at the point of sale, the certificate supports the fluidity and efficiency of supply chains across various industries. This comprehensive system not only outlines the process for obtaining and using the certificate through both digital and traditional means but also sets clear boundaries on its appropriate use, specifically emphasizing that items or services purchased for resale must not be used for personal or non-resale business purposes. The certificate, which must be renewed annually, underscores the Florida Department of Revenue's commitment to ensuring tax compliance while providing a streamlined experience for registered sellers and purchasers. Sellers are obliged to accept these certificates in good faith, but they also bear the responsibility to verify the validity of the certificates presented to them to prevent misuse. The state has implemented convenient methods, including an option to use a mobile app, for verifying the authenticity of a certificate, reflecting the blend of regulatory diligence and technological advancement aimed at simplifying compliance for businesses. The penalties for misuse or fraudulent use of the resale certificate are severe, highlighting the state's strict stance on maintaining the integrity of its tax exemption processes. This document not only serves as a testament to Florida's sophisticated approach to sales tax regulation but also acts as a guideline for businesses to navigate the complexities of tax-exempt transactions, ensuring they contribute responsibly to the state's economic ecosystem.

QuestionAnswer
Form NameFlorida Annual Resale Certificate Form
Form Length5 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 15 sec
Other names2021 florida annual resale certificate for sales tax, florida resale certificate pdf, fl annual resale certificate, florida resale certificate 2021

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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

 

 

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

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 Departments 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