Florida – Resale and Exemption Certificates

SALT Report 3265 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be mindful of this obligation and do your best to ensure proper contemporaneous compliance.  Errors are more easily solved at the time of the transaction as opposed to years later when the questions are asked all at once with short timelines for delivery.

“Other businesses may buy goods from you tax-exempt. Business owners who purchase goods for resale must provide you with a signed copy of their current Annual Resale Certificate.  You should not accept an Annual Resale Certificate if you know or have reason to believe the goods are purchased for reasons other than those stated on the certificate. ”

“Annual resale certificates expire each year on December 31. Active and registered dealers will automatically receive a new Florida Annual Resale Certificate for Sales Tax (Form DR-13) every year.”

For Further Information:

Annual Resale Certificates for Sales Tax

GT 800060 Annual Resale Certificate for Sales Tax