As a seller you must document each tax-exempt sale for resale using one of the following methods. You may select a different method to document
each sale for resale.
Method 1 – Obtain a copy of your customer's current Annual Resale Certificate. You can
accept paper or electronic copies. Maintain copies of the certificates (paper or electronic) for three years.
Method 2 – For each sale, obtain a transaction authorization number using your customer's
Annual Resale Certificate number. You do not need to maintain a copy of your customer's
Annual Resale Certificate number when you maintain a transaction authorization number for a tax-exempt sale for resale.
Phone: 877-FL-RESALE (877-357-3725) and enter the customer's Annual Resale
Online: Go to the Seller Certificate Verification application and enter the required seller information for
Mobile: You can also use the FL Tax mobile app available for iPhone, iPad, Android devices, and Windows Phones.
Keep a record of all verification response reports to document your tax-exempt sales.
The telephone system, the online system, and the mobile app will each issue a transaction authorization number or alert the seller that the purchaser does not have
a valid resale certificate. The transaction authorization number is valid for that purchase only, and is not valid for other resale purchases made by the same
purchaser. As a seller, you must get a new transaction authorization number for each resale transaction.
Method 3 – Each calendar year, obtain annual vendor authorization numbers for your regular customers.
Online: Go to the
Seller Certificate Verification website and enter the required seller information. Then upload a batch file for customer certificate verification
and retrieve and save that file 24 hours after submission.
You do not need to maintain a copy of your customer's Annual Resale Certificate when you maintain a
vendor transaction authorization number each calendar year for that customer.
Making Purchases with the Annual Resale Certificate
Question:Do I have to sign my Annual Resale Certificate?
No. Signatures are no longer required. When you present your Annual Resale Certificate to
make tax-exempt purchases, you are certifying that the items or services purchased will be resold or rented.
Question:If I buy from a vendor on a regular basis, do I have to present a copy of my
Annual Resale Certificate each time I make a purchase?
No. However, some businesses have internal procedures requiring you to present your certificate each time you make a purchase for
Question:If I have a use tax number, will I receive an Annual Resale
No. If you are registered to remit use tax you will not receive an Annual Resale
Certificate because you cannot make tax-exempt purchases for resale.
Accepting an Annual Resale Certificate from Another Business
Question:Do I need to circle one of the bulleted options on the Annual Resale
Certificate to validate the certificate?
No. The business representative who presents the Annual Resale Certificate when buying
items for resale does not need to show the purpose of the transaction. The bullets listed on the certificate simply provide examples of valid types of resale
Question:Does the address on the Annual Resale Certificate have to match
the address of the customer buying the merchandise?
No. The address on the certificate does not need to match the location address of the purchaser. However, the certificate must
have the proper business name and the certificate must be current.
Question:Can a selling dealer accept an Annual Resale Certificate that has
only the owner's name on it and not the d/b/a name?
Question:When an on-account customer (a customer with an open credit account) is required to pay by cash or credit
card (ceases to be an on-account customer) for a short time during a year and then resumes being an on-account customer, does the selling dealer (a wholesaler)
need to get another copy of the Annual Resale Certificate?
No. The initial copy of the certificate is sufficient. The selling dealer can continue to sell to this customer tax-exempt for
resale on either a charge account or cash on delivery basis.
Tax Exempt Items
Question:Are vendors who sell items that are tax-exempt required to get an Annual
Resale Certificate from their purchasers?
No. A vendor does not have to get a certificate from the purchaser for sales of items specifically exempt by law. However, the
invoice should identify the exempt items.
Question:If an item is tax exempt because of its usage (e.g., fertilizer bought for agricultural use), is the
purchaser required to submit a copy of his or her Annual Resale Certificate?
No. If the item is tax exempt under a specific exemption based on its usage and is not for resale, the purchaser should give the
seller an exemption certificate. Please see the Suggested Format for an Exemption Certificate Based on Property's Use
Question:What documentation is required to exempt sales when the purchaser is an out-of-state dealer who does not
have a Florida Annual Resale Certificate for Sales Tax?
Please refer to Rule 12A-1.0015(3), Florida Administrative Code, for information regarding sales to nonresident dealers.