Form Gt-800054 - New Dealer Guide To Working With The Florida Department Of Revenue (Page 3 of 4) in pdf

Sales to Exempt Organizations

A Consumer’s Certificate of Exemption (Form DR-14) is provided to eligible nonprofit

organizations, religious institutions and governmental bodies exempting them from paying tax on

purchases for their own use. Payment for a tax-exempt purchase must be made only by the entity

named on the certificate. A personal payment that will be reimbursed by the entity named on the

certificate cannot be accepted.

Taxable Purchases - Use Tax

“Use Tax” (6% state tax plus applicable local discretionary sales surtax) is owed on taxable

purchases of goods or services you have used or consumed that were:

•

Internet and out-of-state purchases not taxed by the seller and not purchased for resale.

•

Out-of-state or local purchases not taxed by a supplier and not purchased for

resale, whether ordered online, from a catalog or by telephone.

•

Taxable items that you originally purchased untaxed for resale, which you,

your business or employees used or consumed.

Changes to Your Business?

Please notify the Department immediately if you change your business name, location or

mailing address, or close or sell your business. It’s easy and fast to notify the Department

online by visiting the Department’s website and selecting “General Tax,” then clicking on the

“Update Account Information Online” button.

To notify the Department in writing, mail a letter to:

Account Management - MS 1-5730

Florida Department of Revenue

5050 W Tennessee St

Tallahassee, FL 32399-0160

Be sure to include your business partner number and your certificate number in any written

correspondence sent to the Department.

You must submit a new registration online or complete a paper Florida Business Tax Application

(Form DR-1) if you:

•

move your business location from one Florida county to another;

•

add another business location;

•

change your legal entity; or

•

change the ownership of your business.

If you cancel your account or sell your business, you must file a final return and remit all

applicable taxes due within 15 days after closing or selling the business. Your final return must

cover the period from your most recent return filing to the closing date.

Learn More and Stay Informed

The Taxpayer Education page on the Department’s website has sales and use tax tutorials on how

to complete your tax return; calculate discretionary sales surtax; electronically file and remit your

taxes; and pay estimated tax. The page also includes links to educational webinars conducted in

partnership with SCORE. You can also download a copy of the Business Owner’s Guide (Form

GT-300015). Sign up to receive email updates from the Department, including electronic copies of

Tax Information Publications, at

Resources for Business Success: Partnership with SCORE

The Department is proud to partner with SCORE to provide tools and resources that can help

New Dealer Guide to Working with the Florida Department of Revenue, Page 3

Form Gt-800054 - New Dealer Guide To Working With The Florida Department Of Revenue Page 3

Related Articles

Related forms

Related Categories