Resale certificates allow businesses to purchase or rent property or services tax free when they are purchased to be sold or rented or incorporated into property that will be sold or rented. Resale certificates are only issued to businesses registered with the state Department of Revenue to collect sales and use tax. Sellers should not sell taxable items tax free unless the buyer can produce a valid exemption certificate or resale certificate.
Resale certificates in Florida expire every year on December 31 and need to be renewed annually. Active and registered dealers should automatically receive a new Florida Resale Certificate for Sales Tax (Form DR-13) from the Florida Department of Revenue.
Electronic filing
There are advantages to filing sales and use tax online. Sellers who do so “will receive their 2014 Annual Resale Certificate and Certificate of Registration in November….” Any seller who files a paper return won’t receive their new Resale Certificate or Certificate of Registration until December. Paper filers in Florida should look for white forms this year, rather than the colored paper used in the past.
The Annual Resale Certificate page of the Florida Department of Revenue website provides all necessary information.
How does your business manage customer sales tax exemption certificates and resale certificates? Managing exemption certificates in the cloud is easy and makes them readily available.
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