Account Management and Registration

You may be required to register to collect, accrue, and remit taxes or fees if you are engaged in activities associated with a tax or fee. If your business will sell taxable goods or services, you must register as a sales and use tax dealer to collect, report, and remit sales and use tax before you begin conducting business in Florida. For more information on opening a Florida business, read the Department's Business Owner's Guide for Sales and Use Tax (GT-300015 PDF Icon).

The Department’s online Florida Business Tax Application uses an interactive wizard to determine tax registration requirements. The electronic submission has many advantages, including visibility and retention of application submission, autocompletion of certain fields, and easy retrieval of your registration certificate number.

You can also register by completing and submitting a paper Florida Business Tax Application (Form DR-1 PDF Icon). For more information, see Registering Your Business (Form DR-1N PDF Icon), or visit the Department's Taxpayer Education webpage, Learn More with Guides and Tax Tutorials.

You may register for the following taxes and fees using the Florida Business Tax Application:

Communications Services Tax New Tire Fee
Documentary Stamp Tax Prepaid Wireless E911 Fee
Gross Receipts Tax on Dry-Cleaning Reemployment (Unemployment) Tax
Gross Receipts Tax on Utility Services Rental Car Surcharge
Lead-Acid Battery Fee Sales and Use Tax
Miami-Dade County Lake Belt Fees Severance Taxes

For more information on a specific tax or fee, visit the Department's Taxes and Fees or Refunds webpage. For more information on eServices offered by the Department, visit eServices for Taxes, Fees and Other State Remittances webpage.

Businesses may wish to visit the Open My Florida Business Portal for additional information. The portal provides regulatory and administrative information on starting and operating a business in Florida.

Registering for Other Taxes and Licenses

You must submit a registration application for the following taxes and licenses:

  • Air Carrier Fuel Tax - Application for Air Carrier Fuel Tax Licenses (Form DR-176 PDF Icon).
  • Fuel and/or Pollutants Tax - Registration Package for Motor Fuel and/or Pollutants Registrants (Form GT-400401 PDF Icon).
  • Secondhand Dealers and Secondary Metals Recyclers - Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S PDF Icon), which includes instructions.

Registering Nonprofits in Florida

Governmental entities and certain nonprofit organizations may apply for exemption from sales and use tax on purchases for their own use. Download the Application for Consumer's Certificate of Exemption (Form DR-5 PDF Icon). Depending on the organization's structure and activities, registration with other agencies may also be required. For more information, visit the Department's Nonprofit Organizations webpage.

Information Needed to Register

You must provide certain information depending on the type of business and the taxes for which you are registering, such as business activities, business location, and opening date. You may download the Department’s Registering Your Business (Form DR-1N PDF Icon) to assist you with the information needed for registration based on your business's legal entity type. Addresses to be used for mailing must be valid according to the United States Postal Service website.

Resume a Registration Session

If you have started an online Florida Business Tax Application, you can resume your unfinished session using your user id and password you created for your online registration profile.

Enroll to File and Pay Electronically

Once registered, you can enroll to file and pay electronically. If you are a registered taxpayer and would like more information on electronic file and pay requirements, visit the Department’s Enroll to File and Pay Electronically webpage.

Make Changes to Your Account

If you hold an active certificate of registration or reemployment tax account issued by the Department because you previously submitted a Florida Business Tax Application (Form DR-1), use the online Florida Business Tax Application, or complete and submit the paper Application for Registered Businesses to Add a New Florida Location (Form DR-1A PDF Icon) to register:

  • An additional business location or Florida rental property
  • A registered location that has moved from one Florida county to another

to collect, report, and pay the following Florida taxes:

Documentary Stamp Tax Rental Car Surcharge
Lead-Acid Battery Fee Sales and Use Tax
Prepaid Wireless E911 Fee New (Waste) Tire Fee

For more information on submitting an application, see Registering Your Business (Form DR-1N PDF Icon), or visit the Department's Taxpayer Education webpage, Learn More with Guides and Tax Tutorials.

When to Notify the Department

You must notify the Florida Department of Revenue if you:

  • Change your business name;
  • Change your mailing address;
  • Change your location address within the same county;
  • Close or sell your business; or
  • Your business becomes active and you will sell or rent taxable property or services.

The quickest way to notify the Department of these changes is to update your account online.

When to Submit a New Tax Application

You must submit a new registration using the online registration system or complete a paper Florida Business Tax Application (Form DR-1 PDF Icon) if you:

  • Move your business location from one Florida county to another;
  • Add another location;
  • Change your legal entity; or
  • Change the ownership of your business.

Check Status of Submitted Online Registration or Retrieve Approved Certificate Number

To check the status of a submitted online registration or to retrieve your approved certificate number, log in to the Florida Business Tax Application using your user id and password you created for your online registration profile. Note: Allow three business days for the processing of a new application before checking the status.