Form Gt-800060 - Florida Annual Resale Certificate For Sales Tax printable pdf download

Florida Annual Resale Certificate

GT-800060

R. 12/17

for Sales Tax

What’s New for 2015 Florida Annual Resale Certificates for Sales Tax

•

Florida Annual Resale Certificates for Sales Tax are available for downloading and

printing. You can download or print your certificate as often as you need.

•

Signature requirements have been discontinued. The certificate user declares that the items

or services being purchased will be resold when the certificate or the certificate number is

issued to a seller to make tax-exempt purchases.

Registration

If your business will have taxable transactions, you must register as a sales and use tax dealer

before you conduct business in Florida. You can register to collect and report tax through our

website. The site will guide you through an application interview that will help you determine your

tax obligations. If you do not have Internet access, you can complete a paper Florida Business Tax

Application (Form DR-1). After your application is approved, you will receive a Certificate of

Registration (Form DR-11) and a Florida Annual Resale Certificate for Sales Tax (Form DR-13).

Note: The information in this brochure applies only to the Florida Annual Resale Certificate for Sales

Tax (“Annual Resale Certificate”). It does not apply to the Florida Annual Resale Certificate for

Communications Services Tax (see Florida’s Communications Services Tax brochure GT-800011).

An Annual Resale Certificate will allow you to make tax-exempt purchases or rentals of property

or services for resale. Examples are:

•

Resale or re-rental as tangible personal property.

•

Re-rental as commercial real property.

•

Re-rental as transient rental property.

•

Resale of services.

•

Incorporation into and sale as part of the repair of tangible personal property by a repair

dealer.

•

Incorporation as a material, ingredient, or component part of tangible personal

property that is being produced for sale by manufacturing, compounding, or

processing.

When Not to Use your Annual Resale Certificate

An Annual Resale Certificate may not be used to make tax-exempt purchases or rentals of property

or services that will be used:

•

But not resold or re-rented.

•

Before selling or renting the goods.

•

By your business or for personal purposes.

See the chart provided in this publication listing types of businesses and examples of items that you

may purchase or rent tax-free. If you have specific questions about your business, visit your

nearest service center or call Taxpayer Services.

Florida Department of Revenue, Florida Annual Resale Certificate for Sales Tax, Page 1

Form Gt-800060 - Florida Annual Resale Certificate For Sales Tax

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