Instructions For Form Dr-1 - Florida Business Tax Application (Page 4 of 9) in pdf

DR-1N

R. 01/15

What will I receive from the Department once I register?

1. A Certificate of Registration or Notice of Liability for the tax(es) for which you registered;

2. Personalized returns or reports for filing, with instructions if filing using paper.

3. For active sales tax and communications services tax dealers, a Florida Annual Resale Certificate will accompany the

Certificate of Registration.

What is a Florida Annual Resale Certificate? The Department issues Florida Annual Resale Certificates to active, registered

sales tax and communications services tax dealers. The Florida Annual Resale Certificate allows businesses to make

tax-exempt purchases from their suppliers, provided the item or service is purchased for resale. Rule 12A-1.039, Florida

Administrative Code (F.A.C.), explains the resale provisions for sales and use tax. Rule 12A-19.060, F.A.C., explains the resale

provisions for communications services tax. Misuse of the Florida Annual Resale Certificate will subject the user to

penalties as provided by law.

What are my responsibilities?

1. You must register for all taxes for which you are liable before beginning business activities, otherwise you may be subject

to penalties. For more information, visit our website or contact Taxpayer Services.

2. Complete and return this application to the Florida Department of Revenue with the applicable registration fee. IF

MAILING, DO NOT SEND CASH. SEND CHECK OR MONEY ORDER.

3. Once registered, post your certificate (if required); collect and/or report tax appropriately; maintain accurate records; file

returns and reports timely. A return/report must be filed even if no tax is due.

4. Notify the Department if your address changes, your business entity or activity changes, you open additional locations, or

you close your business. You may change address or account status online using our web site; look for the link under

More e-Services.

5. Provide your certificate or account number on all returns, payments, and correspondence with the Department.

Completing the Application – Line-by-Line Instructions

Section A - Reason for Applying and Applicant Information

1. Reason for submitting application and dates. Review the explanations below and choose your reason for submitting this

application. Check only one reason from a-f, enter the corresponding date, and certificate number, if applicable.

New business entity: A new business entity is a newly formed or organized venture begun for purposes of generating

income. This entity is an individual or organization that has never registered with the Department of Revenue before. If

this is your reason for using this application, on the following pages answer the questions as they apply to your entire

business entity. Provide the date the new business began or will begin taxable activity in Florida. This may or may not

be your incorporation date.

b. New/additional Florida business location: This is when a registered business entity opens an additional business location.

The original business location is already registered and remains open. If this is your reason for using this application, on

the following pages answer the questions as they apply only to the new location. Provide the date the new business

location began or will begin operations. If you file consolidated returns for your existing locations, and wish to include

this new location in your consolidated filing, check the box and provide the consolidated filing number.

New taxable activity at previously registered business location: At an existing location that is already registered, you

begin a new taxable business activity for which the location is not currently registered. If this is your reason for using this

application, on the following pages answer the questions as they apply only to the new business activity. Provide the

date the new activity began or will begin. Provide the existing location’s certificate/account number. EXAMPLE: You are

a sole proprietorship that sells items at retail. You are already registered to collect and report sales & use tax. Because

business is going well, you plan to hire employees. You should use this application to register for reemployment tax only.

d. Change of Florida county: A registered business entity closes its location in one Florida county and opens a location

in another. This is not the addition of a new business location. If this is your reason for using this application, on the

following pages answer the questions as they apply only to the new location. Provide the date the location moved

or will move from one Florida county to another. Provide the old location’s certificate/account number. This number will

be cancelled. If you file consolidated returns for your existing locations, and wish to include this new location in your

consolidated filing, check the box and provide the consolidated filing number.

Instructions for Completing the Florida Business Tax Application, Page 4 of 9

Instructions For Form Dr-1 - Florida Business Tax Application Page 4

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