For more information about collecting and remitting sales tax in Florida, check out Florida Sales Tax Resources.
1. Who needs a sales tax permit in Florida?
Before you begin business in Florida, you must first find out if your business activity or products used will be subject to sales or use tax. If it is, you must register to collect sales tax or pay use tax.
Partial List of Taxable Business Activities
- Sales of taxable items at retail.
- Repairs or alterations of tangible personal property.
- Rentals, leases, or licenses to use real property (for example, commercial office space, mini-warehouses, or short-term living accommodations).
- Rentals of short-term living accommodations (for example: motel/hotel rooms, beach houses, condominiums, timeshare resorts, vacation houses, travel parks, etc.).
- Rental or lease of personal property (for example, vehicles, machinery, equipment, or other goods).
- Charges for admission to any place of amusement, sport, or recreation.
- Operating private membership clubs that provide recreational or physical fitness facilities.
- Manufacturing or producing goods for sale at retail.
- Importing goods from any state or foreign country, for sale at retail or for use in the business or for pleasure.
- Selling service warranty contracts.
- Ordering and using, on a regular basis, mail-order products on which no sales tax was charged.
- Operating vending or amusement machines.
- Providing taxable services (for example, investigative and crime protection services, interior nonresidential cleaning services, and nonresidential pest control services).
2. How do you register for a sales tax permit in Florida?
You can register online via Florida’s Registration and Account Maintenance portal.
You can register by mail by filling out Florida Form DR-1. (Though Florida recommends that you register online.)
In Florida, there may be a waiting period to use the online system to file and pay sales tax.
3. What information do you need to register for a sales tax permit in Florida?
- Business name, physical address, contact information, and mailing address
- Federal Employer Identification Number (FEIN); see instructions for item 8 if you do not have an FEIN
- Bank routing number and account information if enrolling to file and pay tax electronically
- Name, Social Security Number* (SSN), driver license number, address, and contact information of owner/sole proprietor, officers,
- partners, managing members, and/or trustees
- Dates when business activities began or will begin
- Description of business activities
- Employment information (date of hire, number of employees, payroll amounts, payroll agent’s PTIN, if applicable)
4. How much does it cost to apply for a sales tax permit in Florida?
Online registration is free. There is a $5 fee to register by mail. Other business registration fees may apply. Contact each state’s individual department of revenue for more about registering your business.
5. How long does it take to receive your Florida sales tax permit?
You should be able to retrieve your certificate number(s) online after three business days.
6. Do you have to renew your Florida sales tax permit?
Florida does not require a renewal for sales tax permits.
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