Florida Certificate of Registration requirements
Florida businesses register to collect sales tax and receive a Certificate of Registration. Active registered dealers are also issued a Florida Annual Resale Certificate for qualifying purchases for resale.
Quick answer
The official state term is Certificate of Registration. The registration and the resale document are separate parts of the workflow. Confirm product taxability, locations, channels, and filing duties with Florida Department of Revenue before selling or making tax-exempt purchases for resale.
Agency and official application
Primary agency: Florida Department of Revenue
Open official sourceRegistration and resale documents
State registration
Register the business and each required Florida location before collecting tax. Once registered, the Department issues the registration certificate and applicable filing information.
Resale document
Florida issues an Annual Resale Certificate to active businesses registered to collect sales tax. It may be used only for property or services that will be resold or re-rented as part of regular business activity.
Sales channels, cost, and renewal
Channels
Review retail, rental, online, marketplace, transient, event, multiple-location, and county surtax activity before choosing a registration and filing setup.
Cost
Online Department of Revenue registration is generally free, while paper registration or other Florida and local business filings may have separate costs.
Renewal and changes
The Annual Resale Certificate expires December 31. Active registered dealers receive access to a new certificate each year and should replace vendor copies with the current certificate.
Documents to gather
- Legal entity and responsible-party information
- Federal EIN or Social Security number where requested
- Florida business and location addresses
- Taxable products, services, rentals, and sales channels
- Expected start date and filing information
- Certificate of Registration display plan
- Annual Resale Certificate and vendor verification records
Records to keep
Sellers making tax-exempt resale sales must document them using a current certificate or Department authorization method and keep the supporting records.
Important risk
A use-tax account alone does not produce an Annual Resale Certificate, and the certificate cannot be used for equipment, supplies, personal use, or property used before resale.