Florida Resale Certificate and Seller's Permit (2026)

Florida: seller's permit & resale certificate

Sales tax · Agency: Florida Department of Revenue (FDOR)

Resale certificate

Florida Annual Resale Certificate for Sales Tax (DR-13)Issued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.

How long it's valid

Expires December 31 each year; active registered dealers get a new certificate annually (e-filers print their own; paper filers get theirs with the annual coupon book or paper return). Certificates issued to new locations from mid-October are effective through the following calendar year. A seller may rely on one copy per customer per calendar year, or on a per-transaction or annual vendor authorization number from FDOR.

Seller's permit

Certificate of Registration (Form DR-11) to collect sales and use tax — fee not published. Register each business location online (Florida Business Tax Application) or on paper Form DR-1; on registration FDOR sends a Certificate of Registration (DR-11, to be displayed), a Florida Annual Resale Certificate for Sales Tax (DR-13) and returns. FDOR's registration page and Form DR-1 list no registration fee. Remote sellers/marketplace providers with over $100,000 in taxable remote Florida sales must register online. A dealer that fails or refuses to register owes a $100 registration fee (Fla. Stat. § 212.18(3)(d)).Register with Florida Department of Revenue →Renewal: Certificate of Registration does not need renewal while active; registered, active dealers are issued a new Annual Resale Certificate every year.

Buyer registered in another state?

Only for goods leaving Florida — r. 12A-1.0015(3): a sale to a 'nonresident dealer' (no Florida registration, authorized to sell in another state or country) is exempt when the seller obtains a signed statement that the property will be transported outside Florida by the nonresident dealer for resale, with evidence of home-state authority (e.g., sales tax registration number) and a penalties-of-perjury declaration; otherwise the seller must collect tax. For property delivered in Florida, FDOR's resale exemption is documented with a Florida Annual Resale Certificate (or MTC certificate plus FDOR authorization number, which requires a Florida certificate number).

Multistate forms

Fla. Admin. Code r. 12A-1.039(8): FDOR allows purchasers to use the MTC Uniform Sales and Use Tax Certificate–Multijurisdiction, but only in conjunction with a telephonic or electronic authorization number obtained by the seller using the purchaser's Florida Annual Resale Certificate number (r. 12A-1.039(3)(b)/(c)). Florida is not an SST member. A sale to someone who was not an active registered dealer (other than a nonresident dealer) is a retail sale, but a seller that accepts an Annual Resale Certificate valid on its face is not held liable.

Verify a certificate

Official verification lookup →

Good to know

• Businesses registered only to pay use tax do not receive an Annual Resale Certificate.
• Sellers can document resale three ways: keep a copy of the customer's current Annual Resale Certificate, get a transaction authorization number per sale, or get annual vendor authorization numbers for regular customers (via the verification site or 877-357-3725).
• Exempt-use (non-resale) purchases use a Consumer's Certificate of Exemption (DR-14) or the exemption certificates in Rule 12A-1.038, not the resale certificate.