A Florida Annual Resale Certificate for Sales Tax is issued by the Florida Department of Revenue to active businesses registered to collect Florida sales tax. It lets you buy or rent eligible property and services tax-free when you will resell or re-rent them in your business. It is not a general exemption for business expenses: items you use, rather than resell, are not eligible.
To get one, register with the Department using the Florida Business Tax Application (Form DR-1). The certificate is renewed annually and expires on December 31. Florida also has a separate Consumer’s Certificate of Exemption for qualifying organizations; that certificate serves a different purpose and has a different application process.
What is a Florida Annual Resale Certificate?
The Florida Annual Resale Certificate for Sales Tax, also called Form DR-13, is the Department of Revenue’s certificate for active, registered sales tax dealers. It allows a business or its representative to buy or rent property or services without paying sales tax at the time of purchase when the purchase is for resale or re-rental.
Examples can include inventory bought for resale, property rented out again, and qualifying materials or components incorporated into goods produced for sale. The certificate does not make the later sale tax-exempt. You remain responsible for collecting and reporting tax when your sales are taxable.
How to get a Florida resale certificate
First determine whether your business needs to register to collect, report, and remit Florida sales tax. If it does, apply to the Florida Department of Revenue through the Florida Business Tax Application (Form DR-1), available online or as a paper application. The Department issues a Certificate of Registration (Form DR-11) and, for active sales tax dealers, an Annual Resale Certificate (Form DR-13).
The resale certificate is tied to your registration; it is not a separate general-purpose permit that you can obtain simply to avoid tax on business purchases. If you have multiple business locations, confirm that the registration and certificate cover the relevant location and activity. The Department’s registration instructions explain the application details, and the exact requirements depend on your business circumstances.
How to print and verify a Florida resale certificate
Registered dealers can print their certificate through the Florida Department of Revenue’s Print Annual Resale Certificates page. Log in through the sales and use tax account, choose the print-certificate activity, select the certificate year and the certificate you need, and open the resulting PDF to save or print it. The Department’s instructions also describe a retrieval process using the Business Partner Number and Certificate Number shown on the Certificate of Registration.
When a seller needs to check a buyer’s certificate, the Department provides a Seller Certificate Verification System that can issue a transaction authorization number. Sellers can also obtain a copy of the buyer’s current certificate or use the Department’s Florida Tax-Verify mobile application. Keep the certificate or verification record with the transaction documentation; the Department’s guidance says sellers should maintain certificate copies for three years.
When Florida resale certificates expire and renew
A Florida Annual Resale Certificate expires on December 31 each year. If you continue doing business in Florida and remain registered as an active sales tax dealer, the Department issues a new certificate annually. Check the current certificate year before giving a certificate to a supplier or relying on one received from a customer.
Registered, active dealers can access and print the current certificate through the Department’s online service. If your registration is no longer active or your business circumstances have changed, do not assume an old certificate remains valid. Confirm your status and the current certificate with the Department of Revenue.
When you can use a resale certificate for business purchases
Use the certificate only for property or services that you will resell or re-rent in your regular business operations, or for other qualifying resale-related uses recognized by Florida. A purchase for resale is different from a purchase that supports your business but is consumed or used by it.
Office supplies, equipment, furniture, and other items your business uses are not made tax-exempt merely because you have a resale certificate. If an order contains both resale inventory and items for your own use, identify the eligible resale portion accurately and pay applicable tax on the items you will use. If the intended use is mixed or unclear, ask the Department or have a compliance professional review the transaction before claiming the exemption.
Resale certificates vs. exemption certificates
A resale certificate supports a particular kind of purchase: a registered dealer buys or rents something for resale or re-rental. Florida’s Annual Resale Certificate is issued to active registered dealers and is used with suppliers for qualifying resale transactions.
An exemption certificate documents a different legal basis for an exemption. Florida’s Consumer’s Certificate of Exemption (Form DR-14) is issued to qualifying organizations, such as eligible nonprofit organizations, governmental entities, and other entities recognized by Florida law. It is not a substitute for a resale certificate, and a resale certificate does not exempt an organization’s purchases for its own use.
How to get a Florida Consumer’s Certificate of Exemption
An organization seeking Florida’s Consumer’s Certificate of Exemption must apply to the Florida Department of Revenue using the Application for a Consumer’s Certificate of Exemption (Form DR-5). The Department reviews eligibility under Florida law; qualifying organizations receive Form DR-14. The certificate is for eligible exempt purchases by the organization, not for ordinary commercial resale purchases.
Eligibility and the supporting information depend on the organization’s type and activities. Review the current DR-5 instructions and submit the documentation requested by the Department. Florida states that Consumer’s Certificates of Exemption expire after five years and that the Department reviews certificates before expiration; confirm the certificate’s current status and renewal requirements directly with the Department.
When and how to give a seller your resale certificate
Yes. To buy eligible items or services for resale without paying sales tax at the time of purchase, give the seller a copy of your current Florida Annual Resale Certificate or provide the certificate number if the seller accepts it. A paper or electronic copy may be used. Give it to the seller in connection with the qualifying transaction, and make sure the purchase is genuinely for resale or re-rental.
Do not give a certificate for purchases you will use in your business or personally. Sellers may verify a customer’s certificate through the Department’s verification service and should retain appropriate documentation. If you sell to Florida customers and accept resale certificates, establish a process to check validity and keep records supporting the tax treatment.
Florida-specific sales tax details to keep in view
Florida’s state sales tax system includes discretionary sales surtaxes imposed by county. The surtax treatment can depend on the transaction and the county rules, so sellers should determine the applicable location and tax treatment rather than assume that a statewide rate alone resolves the calculation. Florida is not a home-rule state for local sales tax administration; the Florida Department of Revenue administers the state sales tax system.
Florida caps discretionary surtax on the first $5,000 of the sales amount for a single item of tangible personal property. The cap does not apply to certain transaction types, including transient rentals and services. The Department’s current surtax guidance explains how the cap applies to qualifying single sales and when multiple items may be treated as one sale. Check current Department guidance for the transaction at hand.
Get help managing Florida resale and exemption certificates
Certificate administration involves more than collecting a PDF. Businesses need to match certificates to the right legal entity and location, confirm that the certificate is current, distinguish resale purchases from operating expenses, and retain records that support the tax treatment. Cross-border and ecommerce sellers may also need to coordinate Florida registration and certificate records with their obligations in other states.
Sales Tax Compliance USA is a done-for-you sales tax service staffed by people. We can help review your Florida registration and certificate workflow, organize customer and supplier documentation, and identify questions that should be confirmed with the Florida Department of Revenue. The right treatment depends on your facts; we will check the details with you rather than assume a certificate applies.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Florida certificate comparison: who uses each certificate, what it supports, and key limits.
| Certificate or tax feature | Florida treatment |
|---|---|
| Annual Resale Certificate (DR-13) | Issued to active registered sales tax dealers; supports purchases or rentals for resale or re-rental, not items the business uses. |
| Consumer’s Certificate of Exemption (DR-14) | Issued to organizations that qualify under Florida law; supports eligible exempt purchases by the organization, not ordinary resale inventory. |
| Certificate year | Annual Resale Certificates expire December 31; active registered dealers receive a new certificate annually. |
| Consumer exemption certificate term | Consumer’s Certificates of Exemption expire after five years; confirm current status and renewal with the Department. |
| County discretionary surtax | May apply in addition to state sales tax; the applicable county and transaction determine the surtax treatment. |
| Surtax cap for tangible personal property | Applies to the first $5,000 of the sales amount on a qualifying single item; the cap does not apply to certain transactions, including services and transient rentals. |
| Local administration | Florida is not a home-rule state for local sales tax administration; the Florida Department of Revenue administers the state system. |
Frequently asked questions
What is a Florida Annual Resale Certificate?
It is the Florida Department of Revenue’s certificate for active, registered sales tax dealers. It allows qualifying purchases or rentals without tax at the time of purchase when the property or service will be resold or re-rented. It does not exempt items the business uses.
How do I get a Florida resale certificate?
Register with the Florida Department of Revenue using the Florida Business Tax Application (Form DR-1), online or by paper application, if your business must register to collect Florida sales tax. Active registered sales tax dealers are issued an Annual Resale Certificate (Form DR-13) with their registration materials. The certificate is not a standalone exemption for general business purchases.
How do I print my Florida resale certificate?
Use the Florida Department of Revenue’s Print Annual Resale Certificates service and log in through your sales and use tax account. Select the certificate year and certificate, then open the PDF to save or print it. The Department also provides instructions for retrieving a certificate using information from your Certificate of Registration.
Does a Florida resale certificate expire?
Yes. An Annual Resale Certificate expires on December 31 each year. If you remain an active registered dealer and continue doing business in Florida, the Department issues a new certificate annually; check that you are using the current certificate.
Can I use a resale certificate to buy items for my business?
Only when the purchase qualifies for resale or re-rental, or another qualifying resale-related use. You cannot use it to avoid tax on equipment, supplies, or other items your business uses rather than resells. For mixed-use or uncertain purchases, confirm the treatment with the Florida Department of Revenue.
What is the difference between a resale certificate and an exemption certificate?
A resale certificate supports a dealer’s purchase of property or services for resale or re-rental. Florida’s Consumer’s Certificate of Exemption is for qualifying organizations and supports eligible exempt purchases by the organization. Neither certificate automatically covers purchases outside its purpose.
How do I get a Florida Consumer’s Certificate of Exemption?
Apply to the Florida Department of Revenue using Form DR-5, Application for a Consumer’s Certificate of Exemption, and provide the information requested for your organization. If the organization qualifies under Florida law, the Department issues Form DR-14. Eligibility depends on the organization and its activities, so review the current application instructions.
Do I need to give a seller my Florida resale certificate?
Yes, if you want the seller to treat a qualifying purchase as a resale purchase. Provide a copy of your current certificate, paper or electronic, or its certificate number if the seller accepts that method. The purchase must actually be for resale or re-rental, and the seller may verify the certificate.
How we handle this for you
The mechanics in Florida are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Florida Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Florida.
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
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