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TIP # 99A01-27
DATE ISSUED: 07/06/99

Sales Tax Changes For Flea Market Vendors, Operators, Managers, Lessors, And Owners

Flea Market Vendors

Effective July 1, 1999, anyone who sells taxable goods at a flea market (flea market vendor) must be registered with the Department of Revenue as a sales tax dealer before engaging in business. Flea market vendors must collect and remit taxes directly to the Department.

Flea Market Operators

Flea market operators, managers, lessors, and owners must continue to collect sales tax on space rentals and remit such tax to the Department.

Effective July 1, 1999, flea market operators, managers, lessors, or owners will no longer be required or authorized to remit to the Department sales tax collected by flea market vendors. They are also no longer required or authorized to provide flea market vendors with sales tax signs and collection envelopes or to obtain statements from such vendors concerning the collection and remittance of sales tax.

These changes result from the repeal of Rule 12A-1.098, Florida Administrative Code, on July 1, 1999. This rule authorized flea market operators, managers, lessors, or owners who provided space to flea market vendors to remit the sales tax collected by unregistered vendors.

How to Register as a Sales Tax Dealer

To register as a sales tax dealer, you must complete an Application to Collect Tax in Florida (Form DR-1) and submit it to the Department of Revenue with a $5 registration fee. Form DR-1 is available, without cost, by:

  1. visiting any local Department of Revenue Service Center;
  2. calling the Forms Request Line during regular office hours at 800-352-3671 (in Florida only) or 850-488-6800;
  3. using a fax machine telephone handset to call the Department's automated Fax On Demand system at 850-922-3676 (request document number 1001); or,
  4. downloading the DR-1 from the Department's Web site: /dor/

Persons with hearing or speech impairments may call the Department's TDD at 1-800-367-8331.

To receive a sales tax dealerís number quickly, visit any local Department of Revenue Service Center.

For More Information

Ss. 212.05(1) and 212.18(3), F.S.