Form Gt-800054 - New Dealer Guide To Working With The Florida Department Of Revenue printable pdf download

New Dealer Guide to Working with the

GT-800054

Florida Department of Revenue

R. 12/17

A resource for newly registered dealers regarding

collecting, reporting and remitting sales and use tax.

Welcome

Thank you for registering with the Department of Revenue to collect, report and remit Florida sales

and use tax. It is our goal at the Department to provide excellent customer service as we assist you in

complying with Florida tax laws. Please use the contact information listed on this brochure to let us

know if you have any questions or suggestions. We wish you much success.

Leon M. Biegalski

Executive Director

Important Documents

Certificate of Registration (Form DR-11): This form authorizes you to conduct business at

the address shown and it must be displayed in a visible place at your business location. Your

certificate includes your certificate number and your business partner number. When you

contact the Department, provide these numbers to identify your business location.

Florida Annual Resale Certificate for Sales Tax (Form DR-13): This form is used for tax-

exempt purchases or rentals of property or services you intend to resell or re-rent as part of

your business. If goods bought for resale are later used (not resold), you must report and pay

use tax and surtax on those items. Florida law provides criminal and civil penalties for

fraudulent use of a Florida Annual Resale Certificate for Sales Tax.

Annual resale certificates expire each year on December 31. If you are a registered dealer

and you are conducting business, a Florida Annual Resale Certificate for Sales Tax will be

issued to you each year. Certificates issued to new business locations beginning in mid-

October will be effective from the date issued through the following calendar year.

Each November, your Florida Annual Resale Certificate for Sales Tax for the following

calendar year will be available on the Department’s website. If you file paper sales and use

tax returns, your certificate will also be mailed to you with your annual coupon book or your

paper return. Using your tax account information, you can download and print your certificate.

Visit and select “Print Annual Resale Certificates.” If you need

assistance, contact Taxpayer Services at 850-488-6800.

Common Sales Tax Brackets (Form DR-2X): This form assists you in calculating the correct

state tax of 6%, plus local discretionary sales surtax rates levied by Florida counties. When

sales transactions fall below or in between whole dollar amounts, you must use the bracket

system to calculate the tax on partial dollar amounts. Form DR-2X shows the most commonly

charged state plus local discretionary sales surtax rates. This form and other bracket rate

charts are available online at

Additional Tax Registration Requirements

The Department’s online tax registration application and paper form (Florida Business Tax

Application, Form DR-1) asks you to answer a series of questions about your business that will

notify you of other tax responsibilities. In addition to your sales and use tax registration, you

may also be required to register to file and remit other taxes. For example:

•

If you buy, trade or sell secondhand goods or scrap metal, you must register as a

New Dealer Guide to Working with the Florida Department of Revenue, Page 1

Form Gt-800054 - New Dealer Guide To Working With The Florida Department Of Revenue

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