Resale certificates by state
Florida resale certificate
The official form, whether Florida takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Florida Annual Resale Certificate for Sales Tax (DR-13) · Get the form (opens in a new tab)
- Issued by the Florida Department of Revenue.
- Expires?
- Yes
- Annual Resale Certificates expire every December 31, and new ones are issued each November for active dealers. Exception: for customers who buy on account on a continual basis (at least once every 12 months), the seller may rely on the certificate past its expiration date (Rule 12A-1.039(3)(a)).
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- Yes, with limits
- Out-of-state buyers can use it?
- With limits
- Only active Florida-registered dealers receive a DR-13. A nonresident dealer (not registered in Florida but authorized to sell in another state or country) can buy tax-free only by giving a signed statement that the goods will be transported outside Florida for resale, with evidence of its home-state authority such as a sales tax registration number (Rule 12A-1.0015(3)). Otherwise the seller must collect tax.
- Buyer must be registered in Florida?
- With limits
- To use the Annual Resale Certificate, the buyer must hold an active Florida Certificate of Registration (DR-11) (Rule 12A-1.039(7)). Nonresident dealers use the out-of-state statement instead.
How to fill out and accept the certificate
- Buyer gives the seller a copy (paper or electronic) of its current-year DR-13. The certificate has no signature line, and using it or its number is the buyer's certification of resale.
- Seller checks that the certificate is for the current calendar year and fits the buyer's business, then keeps the copy.
- Alternatively, the seller enters the buyer's certificate number at floridarevenue.com/taxes/certificates, in the FL Tax app, or at 877-357-3725 to get a transaction authorization number for that sale, recorded on the invoice. Regular customers can get an annual vendor authorization number via batch upload.
- For a nonresident dealer, collect the signed Rule 12A-1.0015(3) statement: dealer name and address, home-state sales tax number or other evidence of authority, a description or invoice numbers of the property, and the perjury declaration.
When a seller is protected
A seller who sells for resale in good faith and documents the sale by one of three methods meets its burden of proof and is relieved of liability (Rule 12A-1.039(5)). The methods are: (1) a copy of the buyer's current Annual Resale Certificate; (2) a transaction authorization number obtained at or before the sale; or (3) an annual vendor authorization number. A seller who accepts a certificate that appears valid and current on its face is not liable if the buyer later turns out not to be an active dealer. Copies obtained after the sale from buyers who were active dealers at the time are accepted during audit or protest, but not in later Chapter 120 or circuit court proceedings.
Seller record-keeping
DOR's brochure GT-800060 says to keep copies of Annual Resale Certificates for three years. Rule 12A-1.039(6) requires keeping certificates and authorization numbers until tax can no longer be assessed under s. 95.091(3), F.S. Electronic copies are acceptable.
The Florida Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Accepting a prior year's certificate from a non-account customer after December 31.
- Accepting a DR-13 for items the buyer's business uses rather than resells (DOR example: a car dealership buying office supplies). Service providers such as attorneys and doctors are generally end users.
- Treating an out-of-state buyer's home-state resale certificate as a Florida resale certificate. Nonresident dealers need the Florida out-of-state statement, and the MTC certificate must be paired with a Florida authorization number.
Multistate certificates in Florida
SST Certificate of Exemption
Unconfirmed
Florida is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Florida documents resale with its Annual Resale Certificate or a DOR transaction authorization number.
MTC Uniform Resale Certificate
With limits
MTC note: Accepted for resale, but the seller must also obtain a resale authorization number from the Florida DOR using the buyer's Florida Annual Resale Certificate number.
Florida resale certificate FAQ
What form is used for a resale certificate in Florida?
Florida's resale certificate is the Florida Annual Resale Certificate for Sales Tax (DR-13), published by the Florida Department of Revenue. Download it from the Florida Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Florida accept multistate resale certificates?
Florida is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Florida documents resale with its Annual Resale Certificate or a DOR transaction authorization number. Florida is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Accepted for resale, but the seller must also obtain a resale authorization number from the Florida DOR using the buyer's Florida Annual Resale Certificate number.
Do Florida resale certificates expire?
Annual Resale Certificates expire every December 31, and new ones are issued each November for active dealers. Exception: for customers who buy on account on a continual basis (at least once every 12 months), the seller may rely on the certificate past its expiration date (Rule 12A-1.039(3)(a)).
Can an out-of-state business use a resale certificate in Florida?
Only active Florida-registered dealers receive a DR-13. A nonresident dealer (not registered in Florida but authorized to sell in another state or country) can buy tax-free only by giving a signed statement that the goods will be transported outside Florida for resale, with evidence of its home-state authority such as a sales tax registration number (Rule 12A-1.0015(3)). Otherwise the seller must collect tax.
Related reading
- Florida sales tax guide: rates, nexus thresholds and filing rules
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- FDOR: Annual Resale Certificate for Sales Tax (opens in a new tab)
- FDOR brochure GT-800060, Florida Annual Resale Certificate for Sales Tax (opens in a new tab)
- Fla. Admin. Code r. 12A-1.039, Sales for Resale (opens in a new tab)
- Fla. Admin. Code r. 12A-1.0015, Sales to Nonresident Dealers (opens in a new tab)
- FDOR Seller Certificate Verification (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Florida Department of Revenue before you rely on a certificate.
Resale certificates in other states
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