Instructions For Form Dr-1n - Florida Business Tax Application Page 2
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9DR-1N
R. 01/18
Tax and Taxable Activity Descriptions
You must complete and submit Form DR-1 to register to collect, accrue, report, and pay the taxes, surcharges, and fees listed
below if you engage in any of the activities listed beneath each tax or fee.
Sales and Use Tax - Complete sections A, B, J, & K if your business activities include:
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Selling products or services at retail or wholesale prices, from established locations, or from non-permanent locations, such
as flea markets or craft shows.
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Charging admission or membership fees.
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Operating coin-operated amusement machines at other peoples’ business locations.
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Operating vending machines at other peoples’ business locations.
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Repairing or altering consumer products or equipment.
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Renting equipment or other property or goods to individuals or businesses.
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Renting or leasing commercial real property to individuals or businesses.
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Renting or leasing living or sleeping accommodations to others for periods of six months or less.
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Providing commercial pest control services, nonresidential building cleaning services, commercial/residential burglary and
security services, or detective services.
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Purchasing or selling secondhand goods such as household furniture, non-costume jewelry, sports equipment marked
with serial numbers, musical instruments, guns, music CDs, videos, or computer games (see Chapter 538, F.S., for specific
exceptions). If you consign, buy or sell secondhand goods, in addition to registering for sales and use tax, you must also
complete the Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S).
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Purchasing, manufacturing, or selling salvage, scrap metal, or metals to be recycled. If you obtain, purchase or convert
ferrous or nonferrous metals into raw material products, in addition to registering for sales and use tax, you must also
complete the Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S).
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Selling electric power or energy.
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Selling tax-paid motor, diesel, or aviation fuel as a reseller or retail dealer not required to be licensed as provided in Chapter
206, F.S.
Use Tax - Complete sections A, B, J, & K if your business activities include:
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Purchasing taxable products that are not taxed by the seller at the time of purchase.
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Regularly purchasing products that are not taxed through catalogs, the Internet, or from out-of-state vendors.
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Purchasing items originally for resale, but later consuming these items in your business or for personal use.
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Using dyed diesel fuel for off-road purposes.
Sales Tax and Prepaid Wireless E911 Fee - Complete sections A, C, J, & K if your business activities include:
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Selling prepaid calling arrangements, prepaid phone cards, or prepaid wireless services that allow the user to interact with
911 emergency services.
Solid Waste Fees and Surcharge - Complete sections A, D, J, & K if your business activities include:
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Selling new tires for motor vehicles.
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Selling new or remanufactured lead-acid batteries.
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Renting or leasing motor vehicles to others.
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Selling dry-cleaning services (dry-cleaning plants or drop-off facilities).
Reemployment Tax (formerly Unemployment Tax) - Complete sections A, E, J, & K if your business activities include:
Paying gross wages of $1,500 in any quarter or employing at least one worker for 20 weeks in a calendar year; payments
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made to corporate officers are treated as wages for reemployment tax purposes.
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Acquiring all or part of the organization, trade, business, or assets of a liable employer.
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Operating a private home, or college club that pays $1,000 cash in a quarter for domestic services.
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Holding a section 501(c)(3) exemption from federal income tax and employing four or more workers for 20 weeks in a calendar
year.
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Operating as an agricultural employer with a $10,000 cash quarterly payroll, or employing five or more workers for 20 weeks
in a calendar year.
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Operating as a governmental entity, Indian tribe, or tribal unit.
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Being liable for federal unemployment taxes.
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Having been previously liable for reemployment tax in the state of Florida.
Instructions for Completing the Florida Business Tax Application, Page 2 of 9
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