Payroll tax registration in Florida
Florida has no wage withholding, so payroll means reemployment tax. Report initial employment in the month following the quarter employment begins.
1 agency · Verified 2026-08-03
Florida
Florida state tax filings.
Which agencies Florida uses, which forms they take, and what Florida does differently. Every entry carries the date it was checked against the agency's own material.
Who you deal with in Florida
The sales and use tax account, its final return, and the account cancellation
The account update service on floridarevenue.com, or a letter to Account Management, MS 1-5730, with the business partner number and certificate number
One agency handles everything below, which makes Florida simpler than most states.
What Florida does differently
- The reporting deadline is measured by quarter, not by payroll. Initial employment is reported in the month following the calendar quarter in which employment begins, so hiring in the first week of a quarter gives you longer than hiring in the last week, and neither is tied to your pay run.
- Registration is per location, not per business. Florida asks you to register each location to collect, report and pay sales tax. Most states issue one permit for the whole state, so a business with several Florida sites ends up with several registrations, and each of them keeps expecting returns.
- The certificate expires every December 31, every year. Certificates for the following year appear each November, and certificates issued to new locations from mid October run through the following calendar year. A supplier holding last year's copy is holding an expired credential.
- Fifteen days, not a quarter. Most states let the final return ride the normal cycle; Florida wants it, and payment, within 15 days of closing or selling. A business that winds down and then starts the paperwork is late before it begins.
Filings we handle in Florida
Sales tax registration in Florida
Florida registers each location separately and issues the Annual Resale Certificate with it. Out-of-state sellers use the same DR-1 past $100,000.
1 agency · Verified 2026-08-10
Resale certificate in Florida
Florida issues the Annual Resale Certificate, Form DR-13, to registered sales tax dealers. It expires December 31 and renews for active accounts.
1 agency · Verified 2026-09-30
Sales tax account closure in Florida
Florida wants the final return filed and taxes paid within 15 days of closing, and the account cancelled through the Department. We see it through.
1 agency · Verified 2026-09-30
You keep the client. We never email them.