Florida · Sales tax registration
Florida sales tax registration, done for you.
Florida uses one application, the DR-1, whether you sell from a Florida address or into Florida from another state. Two things about it surprise people. Registration is per location, so three Florida locations means three registrations and three sets of returns. And the registration is what produces your Annual Resale Certificate, so if you buy for resale in Florida, this filing is how you get the certificate to do it.
Who you are dealing with
Florida Department of Revenue
- Handles:
- Sales and use tax, the Certificate of Registration, and the Annual Resale Certificate
- System:
- Florida Business Tax Application, online
- Form:
- Form DR-1, the Florida Business Tax Application, with Form DR-1N as its instructions. Form DR-1A adds a further Florida location to a business that already holds a certificate of registration
State fee. $0. Neither the DR-1 nor its DR-1N instructions name a registration fee, and none is charged to open the account. Our flat fee covers preparing and filing the registration.
When you have to register
A business operating in Florida registers as a dealer before it begins the activity, so before the first taxable sale and not after it. A seller with no Florida location is caught by a single number: total taxable remote sales into Florida over $100,000 in the PREVIOUS calendar year, which has applied since July 1, 2021. Note two things about that test. Florida counts no transactions at all, so a high volume seller with modest revenue stays out where other states would pull them in. And it looks only at the previous calendar year, so a business that crosses this year is looking at next year, unlike states that watch the current year too. Marketplace providers register in their own right for sales they facilitate. Whether a particular product or service is taxable in Florida is a question for your CPA, and we take the answer and file the registration.
What comes next
Not applicable to an application, and the thing to decide now is how many registrations you want. Florida registers each location separately, so every location you open is another registration that keeps expecting returns until somebody closes it. Register the locations you actually sell from.
How long it takes
Florida's own instruction is that you can return to the website to retrieve your certificate numbers after three business days when you apply online. That is a published figure and a short one, and it is why we file online unless something forces the paper route.
What we do
We work out exactly which accounts you need, prepare and submit each registration, and hand you the account numbers, rates, and deposit schedules your payroll system asks for. One flat price per account, and any state fee passed through at cost.
What makes Florida harder than average
- 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 threshold has no transaction count, and it looks backwards. Florida asks only whether taxable remote sales exceeded $100,000 in the PREVIOUS calendar year. There is no 200 transaction test to trip, and the current year does not count, so a seller who crosses in March is looking at a January obligation. States that watch both years, and states that count transactions, will catch the same business at a different moment.
- The registration is also how you get your resale certificate. Once registered you are sent a Certificate of Registration, Form DR-11, and a Florida Annual Resale Certificate for Sales Tax, Form DR-13. There is one exception worth knowing: a business registered to pay use tax only does not receive a resale certificate at all.
- County surtax sits on top and it moves. Many Florida counties add a discretionary sales surtax to most taxable transactions, at a rate that depends on where the item is delivered. Florida republishes the rates every November, so a rate you looked up last year may be wrong now.
- Electronic filing becomes mandatory quietly. A business that paid $5,000 or more in sales and use tax in Florida's prior fiscal year, running July to June, has to file and pay electronically the following year. Sellers past the $100,000 remote sales figure are required to remit electronically as well.
Questions and answers
I sell into Florida from another state. When do I have to register?
Once your taxable remote sales into Florida were more than $100,000 in the previous calendar year. Florida counts no transactions, so the number of orders does not matter, and it looks at the previous year, not the current one. This has applied since July 1, 2021.
Do I need a separate registration for each Florida location?
Yes. Florida asks you to register each location to collect, report and pay sales tax. If you already hold a certificate of registration and are adding a site, that goes on Form DR-1A instead of a fresh DR-1.
Does this get me a Florida resale certificate?
It does. Once registered, Florida sends a Certificate of Registration on Form DR-11 and a Florida Annual Resale Certificate for Sales Tax on Form DR-13. The exception is a business registered to pay use tax only, which does not receive a resale certificate.
How much does it cost and how long does it take?
Florida charges nothing to register. Its own instructions say you can retrieve your certificate numbers three business days after applying online.
I only sell through Amazon or a similar platform. Do I need this?
Marketplace providers register in their own right for the sales they facilitate. Whether you also need your own registration depends on what you sell outside that platform, and a CPA is the right person to confirm how your sales split.
What do you need from me to start?
The legal name and FEIN, or your SSN if you are a sole proprietor or the single member of an LLC, the entity type, every Florida location you sell from, what you sell, and the date your Florida sales began or the year your remote sales passed $100,000.
Agency details verified 2026-08-10