Sales Tax Obligations of Purchasers in Florida

April 13, 2006

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Florida imposes various requirements on purchasers doing business in Florida. We recommend that you go through the items below to help you with the most frequently asked questions concerning purchasers and sales and use tax issues.

Tax exemption certificates. An exemption certificate may be issued by a purchaser of a nontaxable item. The exemption certificate may be based on the type of transaction (such as a resale exemption) or on the item itself.

Resale exemptions. In Florida a sale will be considered a taxable retail sale unless the dealer (seller) obtains a resale certificate stating that the property or service was purchased for resale.

Resale exemption certificate. The Florida Department of Revenue issues resale certificates of exemption to various entities. A seller may refuse to accept a resale certificate if you have not obtained a dealer's certificate of registration from the state. The resale certificate must include:

your name and address as the purchaser
the effective date and the number of your certificate of registration
your signature

Blanket resale certificates. When all purchases from a particular seller are for resale the seller is authorized to take a blanket certificate for resale from you stating that all of the purchases are for resale. Each subsequent order must contain the certificate of registration number of the purchaser.

Purchases from out-of-state vendors. Property brought into Florida on which a sales or use tax has been paid in another state equal to or in excess of the Florida tax is not subject to tax in Florida.