Florida resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Florida: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Florida quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Sales and Use Tax registration (Certificate of Registration, Form DR-11).[12] The state says it offers an online application.[2] State application page.[5]
The resale certificate the state lists is Form DR-13 (Florida Annual Resale Certificate for Sales Tax). Expiry: Annual (Dec 31).[2]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Multistate Tax Commission uniform certificate.[4]
Out-of-state buyers
The MTC chart says Florida allows the multistate certificate only if the selling dealer also gets a resale authorization number from the Department using the buyer's Florida Annual Resale Certificate number.[4]
Other points the sources mention
- Florida issues the Annual Resale Certificate (DR-13) after a registration is approved. According to the Department, the certificate is printed from the dealer's Department account and expires every December 31.[23]
- Dealers registered only for use tax, or on inactive status, do not get a resale certificate.[2]
- Selling dealers must document each tax-exempt sale with a copy of the purchaser's certificate or a transaction authorization number from the Department.[2]
- The Department says items bought with the certificate are to be resold, and that a dealer who uses them is responsible for reporting and paying use tax and surtax on them.[2]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Florida. According to the state's information, only the seller can claim the refund of that sales tax from the state, and a purchaser is pointed to the seller.[6]
- Who files, per the state
- Seller files, per the state[6]
- Refund form named by the state
- Form DR-26S (Application for Refund - Sales and Use Tax)[6]
- How the state says to submit
- Online using the Form DR-26S web application, or by mail or fax[6]
- Time limit the state describes
- Generally 3 years[6]
The Department says the claim must be received within three years of the date the tax was paid.[6]
Illustration: the Florida state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax permit to sell on eBay in Florida?
The Department of Revenue says businesses that sell taxable items at retail must register to collect sales tax. It also says marketplace providers must register to collect and remit tax on taxable sales they facilitate for marketplace sellers.[1]
How do I get a resale certificate in Florida?
The Department's process is to register as a sales and use tax dealer; after the application is approved the dealer receives a Certificate of Registration (DR-11) and a Florida Annual Resale Certificate for Sales Tax (DR-13). Electronic filers print the certificate from their account.[23]
Does a Florida resale certificate expire?
Yes. Florida Annual Resale Certificates expire on December 31 each year. Certificates for the next year are available on the Department's website each November, and one is issued each year while the business is a registered, active dealer.[2]
Can I use another state's resale certificate in Florida?
The Multistate Tax Commission chart says Florida allows its uniform certificate, but the selling dealer must also get a resale authorization number from the Department using the buyer's Florida Annual Resale Certificate number.[4]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Florida Department of Revenue, Florida Sales and Use Tax, floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
- Florida Department of Revenue, Florida Annual Resale Certificate for Sales Tax (GT-800060), floridarevenue.com/Forms_library/current/brochure/gt800060.pdf
- Florida Department of Revenue, Print Annual Resale Certificates, floridarevenue.com/taxes/eservices/Pages/print_resale.aspx
- Multistate Tax Commission, Uniform Sales and Use Tax Resale Certificate (revised 10/14/2022), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Florida Department of Revenue, Florida Business Tax Application, taxapps.floridarevenue.com/taxregistration
- Form DR-26S (Application for Refund - Sales and Use Tax), state refund form, floridarevenue.com/taxes/refunds