You may provide a copy of your current Annual Resale Certificate to the seller when you buy or rent property or services that you intend to resell or rent as part of your business. The seller may also document the tax-exempt sale using another method available to sellers.

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 Certificate number.

Online: Go to the Seller Certificate Verification application and enter the required seller information for verification.

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.

As long as you continue to conduct business in Florida and are registered to collect sales tax, you will be issued a new Annual Resale Certificate each year. Certificates issued to new business locations beginning in mid-October will be effective from the date they are issued through the following calendar year.

Each November, Annual Resale Certificates for the following calendar year will be available on the Department's website. If you file paper sales and use tax returns, your certificate will be mailed to you with your annual coupon book or your paper return. Using your tax account information, you may download and print your certificate. Go to the Print Annual Resale Certificates webpage and follow the instructions.

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 resale.

Question: If I have a use tax number, will I receive an Annual Resale Certificate?

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 transactions.

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?

Yes.

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 their 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. Suggested formats for exemption certificates based on the use of property are provided in Rule 12A-1.038, Florida Administrative Code, and other sections of Rule Chapter 12A-1, F.A.C., available at flrules.org.

Other

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.