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Account Changes
If you change your business name, mailing address,
location address within the same county, or close or
sell your business, you must immediately notify the
Department. The quickest way to notify us is online. Go
to www.myorida.com/dor, select “TAXES,” then select
“Update Account Information Online.”
To notify us 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 certicate number in any written correspondence
sent to the Department.
If you cancel your account or sell your business, you must
le a nal return and pay all applicable taxes due within
15 days after closing or selling the business. Your nal
return must cover the period from your most recent return
ling to the closing date.
You must submit a new registration online (no fee), or
print a Florida Business Tax Application (Form DR-1) from
our website and mail the application with a $5 fee to the
Department, if you:
• move your business location from one Florida county
to another;
• change your legal entity; or
• change the ownership of your business.
If you need further assistance, please call Taxpayer
Services at 800-352-3671.
Florida Annual Resale Certicate
Registered sales and use tax dealers are provided a Florida
Annual Resale Certicate to make tax-exempt purchases or
rentals of property or services for resale. You may provide a
paper or electronic copy of your current Florida Annual Resale
Certicate or the certicate number to any seller when making
purchases or rentals of property or services that you intend
to resell or re-rent as part of your business. If you purchase
or rent property or services that will be used in your business,
your Florida Annual Resale Certicate should not be used.
As a dealer, you have an obligation to collect the applicable
amount of sales and use tax and discretionary sales surtax
when you resell or re-rent the property or service at retail.
If you need help determining what you may buy or rent tax
exempt for resale, the Florida Annual Resale Certicate for
Sales Tax brochure (Form GT-800060) is posted on our
website.
Sellers who make tax-exempt sales or rentals for purposes
of resale or re-rental must document the exemption using
any one of these methods:
• Obtain a paper or electronic copy of your customer’s
current Florida Annual Resale Certicate.
• For each tax-exempt sale, use your customer’s Florida
sales tax certicate number to obtain a transaction
authorization number.
• For each tax-exempt customer, use your customer’s
Florida sales tax certicate number to obtain a vendor
authorization number.
Sellers may verify a Florida Annual Resale Certicate
number and obtain an authorization number by:
• Visiting our website at www.myorida.com/dor
• Using our free FL Tax mobile app on an iPhone or
iPad, Android phone or tablet, or a Windows Phone.
• Calling our automated toll-free verication system at
877-357-3725.
Proper Collection of Tax
Collecting the right amount of tax is important because
mistakes will cost you money. Florida’s state sales tax rate
is 6%; however, there is an established “bracket system”
for collecting sales tax on any part of each total taxable
sale that is less than a whole dollar amount. Additionally,
most counties also have a local option discretionary
sales surtax. Bracket rates are posted on our website at
www.myorida.com/dor.
[State Sales and Use Tax Rate] + [Surtax Rate] = [Total Tax Rate]
Calculate the total tax to be collected on the total amount
of the sale. The total tax collected must be shown on
each invoice. The sales tax and discretionary sales surtax
may be shown as one total, or each tax can be shown
separately. In many cases, the actual tax you collect is
more than a straight percentage of the sales or use tax and
surtax. You must use the bracket system to calculate the
tax due when any part of each total sale is less than a whole
dollar amount.
Example: A customer purchases a taxable item that sells
for $60.67 (before tax) in a county with no discretionary
sales surtax. To calculate the correct amount of Florida
sales tax, the seller rst multiplies $60 by 6% (state sales
tax rate) to determine the sales tax on the whole dollar
portion of the sale ($60 x 6% = $3.60). Using the bracket
system, the seller then determines that the correct amount
of sales tax on the amount less than a dollar ($.67) is $.05.
Therefore, the total sales tax due on this transaction is
$3.65 ($3.60 + $.05 cents).
Line-by-Line Instructions
Line A. Sales/Services
Line A is used to report the total of all wholesale and retail
sales transactions and certain untaxed purchases or uses
as follows:
• Sales, leases, or licenses to use certain property or
goods (tangible personal property).
• Sales and rentals, admissions, amusement machine
receipts, and vending machine receipts (except food
and beverage sales reported on Line E). The amount
of taxable sales from amusement machines are also
separately reported on Line 19.
• Sales of services including nonresidential interior
pest control, nonresidential interior janitorial/cleaning
services, residential and nonresidential burglar and
other protection services, and detective services.
• Sales and untaxed purchases or uses of electricity
taxed at the rate of 6.95% (2.6% imposed under
Chapter 203, Florida Statutes (F.S.), and 4.35%
imposed under Chapter 212, F.S.), plus surtax. You
must also report this amount on Line 17.