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Information and Instructions for Completing

DR-16A

R. 01/15

Application for Self-Accrual Authority / Direct Pay Permit

Page 2

Sales and Use Tax

Section (s.) 212.183, Florida Statutes (F.S.), allows the Department to authorize certain sales tax dealers to pay directly to

the Department. Qualifying entities will be issued a direct pay permit to provide to their suppliers instead of paying sales

tax on authorized purchases or leases. Only one permit is required for all of your business locations.

Complete Part I.

•

The purchase of tangible personal property by dealers who

Complete Part II by reviewing the self-accrual authority

annually purchase at least $100,000 of taxable tangible

categories and checking the category that qualifies your

personal property, including maintenance and repairs for the

business for a direct pay permit.

dealer’s own use, when the taxable status of such property

Complete and sign Part III. Incomplete or unsigned

will be known only upon its use. The taxable status of the

applications will be returned.

property will be known upon its use when the dealer’s

If you are a common carrier and are applying under the

normal trade or business characteristics require the dealer to

apportionment category, you must attach a copy of your

purchase tangible personal property that will either become

letter of authority from the U.S. Department of Transportation

a component part of a product manufactured for sale or will

(DOT).

be used and consumed by the dealer.

Mail or deliver your completed application to:

ACCOUNT MANAGEMENT - MS 1-5730

Promotional Materials (PRO)

FLORIDA DEPARTMENT OF REVENUE

•

The purchase of promotional materials, as defined in

5050 W TENNESSEE ST

s. 212.06(11)(b), F.S., by dealers who are unable to determine

TALLAHASSEE FL 32399-0160

at the time of purchase whether the promotional materials

will be used in Florida or exported from Florida only when

the seller of promoted subscriptions to publications sold in

Self-Accrual Categories – Sales and Use Tax

Florida is a registered dealer and is remitting sales tax to

the Department on publications sold in Florida. The dealer

Apportionment (APP)

purchasing and distributing promotional materials and the

•

The apportionment of tax by eligible air carriers for the

seller of the promoted subscriptions to publications are not

purchase or use of tangible personal property, as provided in

required to be the same person.

s. 212.0598, F.S.

•

The partial exemption applicable to vessels and parts thereof

Real Property Leases (RPL)

used in interstate or foreign commerce for the purchase of

•

The lease or license to use real property subject to tax under

vessels and parts thereof, as provided in s. 212.08(8), F.S.,

s. 212.031, F.S., by dealers who are required to remit sales

and Rule 12A-1.064, Florida Administrative Code (F.A.C.).

tax electronically, as provided under s. 213.755, F.S., from a

•

The partial exemption applicable to railroads and parts

number of independent owners or lessors of real property.

thereof used in interstate or foreign commerce by licensed

•

The lease or license to use real property subject to the tax

railroad carriers for purchases of tangible personal property,

imposed under s. 212.031, F.S., by a dealer who leases

as provided in s. 212.08(9)(a), F.S., and Rule 12A-1.064,

or obtains licenses to use real property from a number of

F.A.C.

independent property owners who, except for the lease or

•

The partial exemption applicable to motor vehicles and parts

license to the dealer, would not be required to register as

thereof used in interstate or foreign commerce by licensed

dealers engaged in the business of leasing real property.

common carriers, as provided in s. 212.08(9)(b), F.S., and

•

The lease or license to use real property subject to the tax

Rule 12A-1.064, F.A.C.

imposed under s. 212.031, F.S., by operators of amusement

machines or vending machines who lease or obtain licenses

Purchases of Tangible Personal Property (TPP)

to use real property from property owners or lessors for the

•

The purchase of tangible personal property by dealers

purpose of placing and operating an amusement or vending

who annually purchase in excess of $10 million of taxable

tangible personal property in any county for the dealer’s own

machine.

use.

If you need more information or have questions, call

Information, forms, and tutorials are available on our website:

Taxpayer Services at 850-488-6800, Monday through

Friday (excluding holidays).

Subscribe to our tax publications to receive due date

For written replies to tax questions, write to:

reminders or an email when we post:

• Tax Information Publications (TIPs).

TAXPAYER SERVICES - MS 3-2000

FLORIDA DEPARTMENT OF REVENUE

• Proposed rules, notices of rule development

5050 W TENNESSEE ST

workshops, and more.

TALLAHASSEE FL 32399-0112

Go to:

To find a taxpayer service center near you, go to:

Form Dr-16a - Application For Self-Accrual Authority / Direct Pay Permit Sales And Use Tax Page 2

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