Form Dr 1N PDF Details

When starting or operating a business in Florida, understanding the intricacies of tax registration becomes a pivotal step towards compliance and financial organization. The Florida Business Tax Application, known by its form number DR-1N, serves as a comprehensive tool for businesses to align with the Florida Department of Revenue's requisites. This form not only facilitates the crucial first step of registering a business entity but also delves into the additional registration needs that might arise during the lifecycle of a business, be it adding a new location or transitioning into different tax liabilities. Geared towards a broad spectrum of taxes and fees such as sales and use tax, reemployment tax, and various environmental and industry-specific charges, the DR-1N form is tailored to assist in identifying and registering for the applicable state taxes. Furthermore, the guidance provided extends to special situations like acquiring existing businesses or changing business information, underscoring the importance of maintaining updated records with the Department. With options for both online and paper submissions, the process is designed to be accessible, while the detailed requirements ensure that businesses can navigate tax responsibilities with clarity. This introduction to the DR-1N form encapsulates its role as not just a means to register but a navigational tool in the broader landscape of conducting business in Florida, emphasizing the ease and security that come with electronic processing and the ongoing support available for businesses in adapting to their tax responsibilities.

QuestionAnswer
Form NameForm Dr 1N
Form Length6 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 30 sec
Other namesdr1n

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Registering Your Business

DR-1N

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Rule 12A-1.097, F.A.C.

Effective 01/21

Page 1 of 6

Do I Have the Application I need?

The Florida Department of Revenue administers over 30 taxes and fees. In most cases, you must register with the Department as a dealer before you begin conducting business activities subject to Florida’s taxes and fees. This publication provides the information you will need to register with the Department using a Florida Business Tax Application, additional registration applications you may need to complete your registration with the Department, and registration applications you may need instead of the Florida Business Tax Application.

The Florida Business Tax Application (online or paper Form DR-1) asks you to answer a series of questions about your business that will assist you in identifying your tax responsibilities and to register to collect, report, and pay the following Florida taxes and fees:

Communications services tax

Rental car surcharge

Documentary stamp tax

Reemployment tax

• Gross receipts tax on dry-cleaners

• Prepaid wireless E911 fee

• Gross receipts tax on electrical power

• Sales and use tax

 

and gas

• Severance taxes (solid mineral, gas, sulfur, and oil

Lead-acid battery fee

 

production)

Miami-Dade County Lake Belt fees

Waste tire fee

If you previously submitted a Florida Business Tax Application to the Department and you hold an active certificate of registration or reemployment tax account number (if you have employees), you may use the Application for Registered Businesses to Add a New Florida Location (Form DR-1A) to register:

an additional business location or Florida rental property

a registered location that has moved from one Florida county to another

to collect, report, and pay the following Florida taxes:

• Sales and use tax

Waste tire fee

Prepaid wireless E911 fee

Rental car surcharge

Lead-acid battery fee

Documentary stamp tax

Businesses with multiple locations

Submit one application for

 

Submit one application for

Submit one application for

each Business Entity

 

 

each Location

 

 

each County

• Communications services tax

 

• Sales and use tax

Rental car surcharge

• Gross receipts tax on

 

• Prepaid wireless E911 fee

Operators of:

dry-cleaning facilities

 

Lead-acid battery fee

 

Amusement Machines

• Gross receipts tax on

 

Waste tire fee

 

Vending Machines

electrical power and gas

 

Documentary stamp tax

 

Newspaper Rack Machines

• Severance tax (extracting oil,

 

 

 

 

Automated Kiosks receiving

gas, sulfur, solid minerals, heavy

 

 

 

 

 

Secondhand Goods

minerals, or phosphate rock)

 

 

 

 

 

 

 

 

Register online - it’s fast and secure! You can apply online

 

Miami-Dade County Lake

 

 

 

using the Department’s online application at

 

 

Belt fees

 

 

 

 

floridarevenue.com/taxes/registration. You will be able to

 

• Reemployment tax

 

 

 

return to the website to retrieve your certificate number(s) after

 

 

 

 

 

 

three business days.

 

 

 

 

 

 

 

 

 

 

 

 

Required Information

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Identification Numbers

The Internal Revenue Service (IRS) requires any business that has employees and any partnership, corporation, nonprofit organization, trust (except certain revocable trusts), and estate to have a federal employer identification number (FEIN). You will need this number to register with the Department. For more information, visit the IRS website at irs.gov.

If you are a sole proprietor (individual business owner) or an individual who is the sole member of a limited liability company, you will need your social security number (SSN) to register with the Department. If you are not eligible to obtain a social security number, you must provide a Visa number issued by the United States Department of State.

When you register with the Department, you are issued a business partner number as a unique identifying number for your business. The number will be located on the back of your certificate of registration.

Sales and Use Tax – Special Reporting Numbers

To make reporting and paying sales and use tax for your registered business easier, you may obtain a county control reporting number. If you own multiple business locations (including rental properties) within a single county, you may submit an Application for Sales and Use Tax County Control Reporting Number (Form DR-1CCN) to assign a

reporting number for that county. You may submit an application for each Florida county where you want to report using

a county control reporting number. If you register additional business locations within a county where you have a county control reporting number, you may indicate on your application that you will be filing sales and use tax for the new location

using your county control reporting number for that county.

If you own multiple business locations (including rental properties) in a single county or in multiple counties, you may submit an Application for Consolidated Sales and Use Tax Filing Number (Form DR-1CON) to obtain a consolidated sales and use tax filing number that allows you to make a single sales and use tax payment for all your business locations. If you register additional business locations, you may indicate on your application that you will be filing sales and use tax for the new location using your consolidated sales and use tax filing number.

Registering Rental Properties to Collect and Remit Sales Tax

If you collect or receive lease or rental payments for the rental, lease, or license to use real property (commercial rental property) or for living, sleeping, or housekeeping accommodations for rental periods less than six months (transient rental accommodations), register each commercial rental property location and each transient rental accommodation

for which you collect rent. If you collect lease or rental payments for more than one real property rental location or more than one transient rental accommodation, use a separate application for each rental location or each transient rental accommodation. You may use the shorter Application for Registered Businesses to Add a New Florida Location (Form DR-1A) to register additional rental property.

Business Information

To register your business, you will need:

Legal name of business entity (e.g., name of sole proprietor, partnership, corporation, or other entity)

Business trade name (“doing business as”), if any

Business mailing address

Physical street address of business location (including Florida County)

Physical street address (including Florida County) of the rental, lease, or license to use real property (commercial rental property) or for living, sleeping, or housekeeping accommodations for rental periods less than six months (transient rental accommodations)

Date of first taxable activity at the business location you are registering

Information Needed to Register

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The North American Industry Classification System (NAICS) Code for each of your business activities (For more information, visit http://www.census.gov/eos/www/naics/index.html)

If you will sell communications services, the method(s) you will use to assign customer locations to the correct taxing jurisdiction, and the name, telephone number, and email address of the person to contact regarding

communications services tax returns. For more information, see the Communications Services Tax brochure (GT-800011) at floridarevenue.com/forms.

Owner or Manager Information

You will need the following information about the owners or managers of your business:

Sole proprietorship

name, home address, identification number (SSN or Visa #), and telephone number

Each general partner – (includes married couples)

name, title, home address, identification number (SSN, Visa #, or FEIN), and telephone number

Each director, officer, managing member, grantor, trustee, and personal representative

name, title, home address, identification number (last four digits of the individual’s SSN, Visa #, or FEIN), and

telephone number

Limited liability company (LLC)

name, title, home address, identification number (last four digits of the individual’s SSN, Visa #, or FEIN), and

telephone number for all members

Employee Information

If you have, or anticipate that you will have, employees in Florida, you will need:

The number of employees you have or anticipate you will have

The amount of wages paid or expected to be paid within a calendar quarter

Your employer type – regular, nonprofit organization, domestic employer (employees perform only household services), Indian tribe, agricultural (citrus or noncitrus), or crew chief

The type of services you provide – administrative, research, or other

If you use a payroll agent – agent’s name, address, telephone number, email address, and federal preparer tax identification number (PTIN)

Mailing addresses for mailing your:

Reporting Forms and Information (Employer’s Quarterly Reports, certifications, and related correspondence)

Tax Rate Information (Tax rate notices and related correspondence)

Benefits Paid Information (Notices of benefits paid and related correspondence)

The Employer Guide to Reemployment Tax (RT-800002) contains information employers need to comply with Florida’s

Reemployment Assistance Program Law.

If the Form of Your Business Ownership Changed or You Acquired a Business

You will need:

Your prior or acquired business name and address

The prior business federal employer identification number

The prior business Florida tax number

Portion of business acquired (if applicable)

Effective date of the change or acquisition

To know whether employees were transferred to the new business and, if so, on what date

To know whether, at the time of acquisition, there was ownership, management, or control

of the two entities

It is recommended that before buying an existing business, you ask the seller for documentation of any tax, penalty, or interest that is due to the Florida Department of Revenue. As a purchaser, you could be liable for any tax, penalty, or interest

owed by the seller. For more information, visit floridarevenue.com and select “Businesses and Employers,” then select “Certificate of Compliance.”

File and Pay Electronically

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Enrollment to File and Pay Tax Electronically

Filing and paying electronically is quick, easy, and secure. You can electronically file and pay all taxes, fees and surcharges, except severance taxes and Miami-Dade County Lake Belt fees. For severance taxes and Miami-Dade County Lake Belt fees, payments can be made electronically; however, electronic return filing is not available.

Taxpayers choosing to enroll with the Department to file or pay electronically can take advantage of additional features: an encrypted system that securely saves your contact and bank account information; the ability to view your filing history and

bills posted to your tax account; and, the ability to reprint your returns.

If you enroll with the Department to make electronic payments or to file electronic returns, you will need the:

Bank routing number and your account number

Contact person’s name, address, telephone and fax numbers, email addresses, and federal preparer tax identification number (PTIN), if using a payroll agent to prepare your reemployment tax returns

For more information about the enrollment system and filing and paying tax electronically, visit floridarevenue.com/taxes/filepay.

Security Requirements

Do you have a tax warrant or outstanding tax liability?

When you register, you will be required to post a cash deposit, surety bond, or an irrevocable letter of credit if you are seeking

an additional registration and you own a controlling interest in a business that:

Has a tax warrant that is currently unsatisfied

Has an outstanding liability of $2,500 or more

Had a previous certificate of registration revoked

Failed to comply with the provisions of a judgment, settlement agreement, closing agreement, stipulated payment agreement, or consent agreement with the Department

Has no permanent business location in Florida, or is operated from a temporary Florida location for less than six months in any consecutive twelve-month period, and there is evidence that you will fail to remit taxes

For more information, see Rule 12A-1.060, Florida Administrative Code (F.A.C.), Registration, available at flrules.org.

Applications You May Need in Addition to a Florida Business Tax Application

Additional Applications

Application for Amusement Machine Certificate (Form DR-18)

Each location where a coin-operated amusement machine is in operation must be registered for sales and use tax. In addition, an Amusement Machine Certificate is required for each location where machines are operated. This application is used to obtain an annual Amusement Machine Certificate.

Application for Self-Accrual Authority / Direct Pay Permit – Communications Services Tax (Form DR-700030)

This application is used by a purchaser of communications services to obtain a Communications Services Tax Direct Pay Permit and pay the communications services tax directly to the Department when:

the majority of the communications services used by the purchaser are for communications that originate outside of Florida and terminate within Florida

the taxable status of sales of communications services will only be known upon use

Application for Self-Accrual Authority / Direct Pay Permit - Sales and Use Tax (Form DR-16A)

This application is used to obtain a Sales and Use Tax Direct Pay Permit as authorized by section 212.183, Florida Statutes.

See Rule 12A-1.0911, F.A.C., Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors.

DR-1N

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Applications You May Need in Addition to a Florida Business Tax Application (continued)

Additional Applications

Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S)

This registration, in addition to a sales and use tax registration, is required for those persons who:

Purchase, consign, trade, or sell secondhand goods

Purchase, gather, obtain, or sell salvage or scrap metal to be recycled or convert ferrous or nonferrous metals into raw materials

Report to Determine Succession and Application for Transfer of Experience Rating Records (Form RTS-1S)

This report, in addition to registration for reemployment tax purposes, is required if the form of ownership of your business changes. The information contained in the report is used to determine any reemployment tax rate change that would result from the transfer of the predecessor’s employment records to you. If you acquire an existing business, and there was no

common ownership, management, or control between your business and the acquired business, you must complete this report within 90 days of the date of the acquisition. If there was common ownership, management, or control between your business

and the acquired business at the time of acquisition, and you report this information in Florida Business Tax Application (Form

DR-1), you are not required to complete Form RTS-1S.

Independent Contractor Analysis (Form RTS-6061)

This analysis, in addition to registration for reemployment tax purposes, is required for those who employ the services of self- employed, independent contractors other than those engaged in a distinct business, occupation, or profession that serves the general public.

Applications You May Need Instead of a Florida Business Tax Application

Other Applications

Application for Registered Businesses to Add a New Florida Location (Form DR-1A)

Any business that holds an active certificate of registration or reemployment tax account with the Department may use Form

DR-1A to register an additional business location or Florida rental property, a location that has moved from one Florida county

to another, or when starting a new taxable activity at a registered business location. This shorter application requests only that information necessary to issue a certificate of registration for a new or relocated business location.

Application for Collective Registration of Living or Sleeping Accommodations (Form DR-1C)

This application allows an agent, representative, or management company to register multiple, separately owned properties located in a single county to collect sales and use tax on short-term rentals of living or sleeping accommodations. To use this application, the agent, representative, or management company must have completed a Florida Business Tax Application

(Form DR-1) and received a sales and use tax certificate of registration for each county in which living or sleeping

accommodations are located.

Application for a Consumer’s Certificate of Exemption (Form DR-5)

Florida law provides an exemption from sales and use tax to certain nonprofit organizations and governmental entities. To make qualified, tax-exempt purchases, nonprofit organizations and governmental entities (except federal government agencies) must obtain a Florida Consumer’s Certificate of Exemption. This application is used to apply for the certificate.

Application for Air Carrier Fuel Tax License (Form DR-176)

This application is used by commercial air carriers to obtain a Florida fuel tax license.

Florida Fuel or Pollutants Tax Application (Form DR-156)

This application is used to obtain a Florida fuel tax license or a Florida pollutants tax license.

What If My Business Information Changes?

Business Information Changes

Notify the Department if you:

change your business name

change your mailing address

change your location address within the same county

close or sell your business

You can also notify the Department when you temporarily suspend or resume business operations. The quickest way to notify the Department is by visiting floridarevenue.com/taxes/updateaccount.

What If My Business Information Changes? (continued)

DR-1N

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Business Information Changes

Submit a new registration (online or paper) if you:

move your business location from one Florida county to another

add another business location

purchase or acquire an existing business

change the form of ownership of your business

The New Business Start-up Kit available at floridarevenue.com/dor/business provides information to

assist newly registered businesses in working with the Florida Department of Revenue.

Contact Us

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

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

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

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

Subscribe to Receive Updates by Email

Visit floridarevenue.com/dor/subscribe to sign up to receive an

email when the Department posts:

Tax Information Publications (TIPs)

Proposed rules, including notices of rule development workshops and emergency rulemaking

Due date reminders for reemployment tax and sales and use tax

REFERENCES

The following documents were mentioned in this form and are incorporated by reference in the rules indicated below.

The forms are available online at floridarevenue.com/forms.

Form DR-1

Florida Business Tax Application

Rule 12A-1.097, F.A.C.

Form DR-1A

Application for Registered Businesses to Add a

Rule 12A-1.097, F.A.C.

 

New Florida Location

 

Form DR-1CCN

Application for Sales and Use Tax County

Rule 12A-1.097, F.A.C.

 

Control Reporting Number

 

Form DR-1CON

Application for Consolidated Sales and Use

Rule 12A-1.097, F.A.C.

 

Tax Filing Number

 

Form DR-18

Application for Amusement Machine Certificate

Rule 12A-1.097, F.A.C.

Form DR-700030

Application for Self-Accrual Authority/Direct

Rule 12A-19.100, F.A.C.

 

Pay Permit Communications Services Tax

 

Form DR-16A

Application for Self-Accrual Authority/ Direct Pay

Rule 12A-1.097, F.A.C.

 

Permit Sales and Use Tax

 

Form DR-1S

Registration Application for Secondhand Dealers and

Rule 12A-17.005, F.A.C.

 

Secondary Metals Recyclers

 

Form RTS-1S

Report to Determine Succession and Application

Rule 73B-10.037, F.A.C.

 

for Transfer of Experience Rating Records

 

Form RTS-6061

Independent Contractor Analysis

Rule 73B-10.037, F.A.C.

Form DR-1C

Application for Collective Registration

Rule 12A-1.097, F.A.C.

 

of Living or Sleeping Accommodations

 

Form DR-5

Application for a Consumer’s Certificate of

Rule 12A-1.097, F.A.C.

 

Exemption

 

Form DR-176

Application for Air Carrier Fuel Tax License

Rule 12B-5.150, F.A.C.

Form DR-156

Florida Fuel or Pollutants Tax Application

Rule 12B-5.150, F.A.C.