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
Local law enforcement may call the Department at 850-717-6205 or send an
email to obtain 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.
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
Before registering to be a secondhand dealer, automated kiosk secondhand dealer, mail-in secondhand precious metals dealer, or secondary metals recycler, 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.
For more information, download the Department's Secondhand Dealers and Secondary Metals Recyclers
(GT-800036 ) brochure.
You must complete both of the following registration applications to conduct business in Florida:
- Register for sales and use tax dealer to collect and report tax using the Department's online Florida Business Tax Application, or complete and submit a paper Florida Business Tax
Application (Form DR-1 ).
- Register for purposes of Chapter 538, Florida Statutes, by completing and submitting the paper Registration Application for Secondhand Dealers and Secondary Metals
Recyclers (Form DR-1S
). Note: The registration fee is $6 for each location and for each license type per location.
Note: You can complete both requried registration applications using the online Florida Business Tax Application interactive interview.
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
) for additional business locations without undergoing a new criminal history record check.
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 for revoking a secondhand dealer or secondary metals recycler
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 the Department's Sales and Use Tax and Discretionary Sales Surtax webpages.
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
- Florida Auto Dismantlers and Recyclers Association (FADRA)
- Florida Auto Theft Intelligence Unit (FATIU)
- Florida Law Enforcement Property Recovery Unit (FLEPRU)