Twitter YouTube Mobile an official Florida government website

Secondhand Dealers and Secondary Metals Recyclers

The Florida Department of Revenue, local law enforcement and other state agencies oversee Florida’s secondhand dealers, secondhand dealers operating automated kiosks, mail-in secondhand precious metals dealers, and secondary metals recyclers. The Department has a statewide registration system for secondhand dealers, secondhand dealers operating automated kiosks, mail-in secondhand precious metals dealers, and secondary metals recyclers.

Most businesses that sell secondhand goods (for example: household furniture and jewelry) must register as secondhand dealers. Businesses that purchase secondhand goods by means of an automated kiosk must register as secondhand dealers.

Businesses that operate in Florida and contract with persons or entities to buy precious metals or jewelry through a website, the United States mail, or telemarketing must register as mail-in secondhand precious metals dealers.

Salvage, scrap metal, and recycling center businesses must register as secondary metals recyclers.

All dealers must comply with recordkeeping and holding period requirements of Chapter 538, Florida Statutes.

Local Law Enforcement

Local law enforcement is responsible for enforcing secondhand dealer, secondhand dealer operating automated kiosks, mail-in secondhand precious metals dealer, and secondary metals recycler compliance with recordkeeping, holding period, and inspection requirements. Call your local police or sheriff’s office with questions about these requirements.

Local law enforcement may call the Florida Department of Revenue at 800-352-3671 or send an email to the Department to get the names and addresses of registered secondhand dealers, mail-in secondhand dealers, secondhand dealers operating automated kiosks, mail-in secondhand precious metals dealers, and secondary metals recyclers in your jurisdiction.

Pawnbrokers

The Florida Department of Agriculture and Consumer Services (DACS) regulates pawnbrokers under the provisions of Chapter 539, Florida Statutes. You can find information on DACS' website or call 800-HELP-FLA (435-7352).

Any person that is engaged in business as a pawnbroker must register with the Florida Department of Revenue as a dealer to collect and report sales and use tax. Pawnbrokers are not required to register as a secondhand dealer.

Salvage Motor Vehicle Dealers

The Department of Highway Safety and Motor Vehicles (DHSMV) oversees recordkeeping, proof of ownership, reporting, and enforcement of Florida laws related to the dismantling or destruction of motor vehicles, recreational vehicles, and mobile homes by salvage motor vehicle dealers and secondary metals recyclers. You can find more information on DHSMV's website or call 850-617-2000.

A business that dismantles and converts a salvaged or wrecked motor vehicle, or a portion of the vehicle, into scrap metal must register with the Florida Department of Revenue as a dealer to collect and report sales and use tax and as a secondary metals recycler.

Florida Department of Law Enforcement

The Florida Department of Law Enforcement (FDLE) approves transaction forms that document the sale or purchase of secondary metals and that secondary metals recyclers must complete and keep for specified time periods. Alternate forms (hard copies or those generated by software for electronic recordkeeping) may be submitted to FDLE to ensure that the transaction form meets the statutory requirements for recordkeeping. Contact your local police or sheriff’s office for more information on the approval of transaction forms for your area. You can find more information on FDLE's website.

Registration

Secondhand dealers, secondhand dealers operating automated kiosks, mail-in secondhand precious metals dealers, and secondary metals recyclers must complete two separate registration applications to conduct business in Florida:

  1. Florida Business Tax Application (Form DR-1 PDF Icon) to register as a sales and use tax dealer. You can register to collect and report tax online. A separate application is required for each business location. There is no fee for registering online. For more information about registering and collecting sales tax, download the Secondhand Dealers and Secondary Metals Recyclers brochure (GT-800036 PDF Icon).
  2. Registration Application for Secondhand Dealers and Secondary Metals Recyclers (DR-1S PDF Icon), to register for purposes of Chapter 538, Florida Statutes. The registration fee is $6 for each location and for each license type for that location.

Before completing a Registration Application for Secondhand Dealers and Secondary Metals Recyclers (DR-1S PDF Icon), you must have a sales and use tax Certificate of Registration (Form DR-11) for:

  • Each county where secondhand goods are purchased, consigned, or traded and at each location where secondhand goods are sold;
  • Each county where an automated kiosk is operated;
  • Each business location where secondary metals are purchased, gathered, or obtained; and
  • Each secondary metals recycler business location where ferrous and nonferrous metals are converted.

Criminal History Record Check

First-time applicants registering as a secondhand dealer, secondhand dealer operating automated kiosks, mail-in secondhand precious metals dealer, or secondary metals recycler must undergo a criminal history record check. Each business owner, officer, member, partner, director, and stockholder with a controlling interest in the business must undergo a criminal history record check.

Businesses that hold a current Certificate of Registration (Form DR-11S) may submit a new Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S PDF Icon) for additional business locations without undergoing a new criminal history record check.

Revocation

Florida law allows the Florida Department of Revenue to deny, revoke, restrict, or suspend registrations issued pursuant to Chapter 538, Florida Statutes (F.S.) All statutory grounds for disciplinary actions of secondary metal recycler licenses require a criminal conviction as a prerequisite. The Department has a recommended process PDF Icon for revoking a secondhand dealer or secondary metals recycler registration.

References: Section 538.09(5), F.S., pertaining to secondhand dealers, and Section 538.25(4), F.S., pertaining to secondary metals recyclers

File and Pay Taxes

Retail sales of secondhand goods, precious metals, and secondary metals are subject to Florida’s sales and use tax and discretionary sales surtax. For more information, visit web pages Sales and Use Tax and Discretionary Sales Surtax.

Law Enforcement Resources

Organizations that help local law enforcement know about the best methods to recover stolen property and track stolen goods statewide include:

  • Coalition of Law Enforcement and Retail (CLEAR)
  • Florida Auto Dismantlers and Recyclers Association (FADRA)
  • Florida Auto Theft Intelligence Unit (FATIU)
  • Florida Law Enforcement Property Recovery Unit (FLEPRU)