Florida Resale Certificate
Rules, Form & Expiration

Accepted form: Form DR-13 (Florida Annual Resale Certificate for Sales Tax). Agency: Florida Department of Revenue.

What a Florida resale certificate has to say, how long it lasts, and where to get one.

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Florida resale certificate rules

Certificate form: Form DR-13; The Florida Department of Revenue issues Form DR-13, the Florida Annual Resale Certificate for Sales Tax to registered businesses. Florida issues this certificate to registered dealers. Print your Annual Resale Certificate (Form DR-13) from your Florida Department of Revenue account.
Issued by: The Department of Revenue; The Florida Department of Revenue issues it to registered businesses. The buyer gives a copy to each supplier.
Registration number: Florida Annual Resale Certificate number; Format: 13 digits. It appears on the buyer's Florida Certificate of Registration (Form DR-11) as a sales and use tax dealer.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Florida should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Florida permit required; Buyers usually need a Florida sales tax permit to buy tax-free here.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Expires December 31 each year; Annual Resale Certificates expire every December 31. Each November the Department makes the next year's certificate available online to active registered dealers. Certificates for new locations issued from mid-October run through the following calendar year. A dealer making recurring sales to a purchaser on a continual basis may rely on a certificate valid when received without annual verification.

Florida rules in plain English

In Florida, the Florida Department of Revenue issues the resale certificate itself. When you register as a sales and use tax dealer, you receive a Florida Annual Resale Certificate for Sales Tax (Form DR-13). Each November you can download and print the next year's certificate from the Department's website. To buy for resale tax-free, give your supplier a copy of your current certificate or its 13-digit number. No signature is needed. Giving the certificate certifies that you will resell what you buy. Your supplier can verify the number online, by phone or with the FL Tax app. Some suppliers accept the Multistate Tax Commission's uniform certificate, but only with your Florida Annual Resale Certificate number, and the supplier must still verify it with the Department. Certificates expire every December 31. Only active registered dealers receive one. If you use goods you bought for resale, you must pay use tax and surtax on them. Fraudulent use of a resale certificate to avoid tax is a third-degree felony with a penalty of 200 percent of the tax.

Sources: Florida resale certificate guidance · Verify a buyer's number

More Florida facts

The Annual Resale Certificate needs no signature. Giving the certificate or its number to a seller certifies that the items or services will be resold. Source
Certificates are issued only to dealers with an active sales tax account. A dealer on inactive status, or with only a use tax account, does not receive one. Source
The resale exemption covers resale or re-rental of tangible property, re-rental of transient rental property, resale of services, parts incorporated into repairs, and ingredients or components of products made for sale. Service providers such as attorneys, accountants and doctors are generally end users and do not qualify. Source
Sellers can verify a certificate number and get a transaction authorization number online, by phone at 877-357-3725, or with the free FL Tax mobile app. Each authorization number is good for one purchase only. Source
Sales to a nonresident dealer who will transport the goods outside Florida for resale are exempt with a signed statement from that dealer (Rule 12A-1.0015(3), last amended June 14, 2022). Source

What a Florida resale certificate must include

The buyer's legal name, business address, and Florida Annual Resale Certificate number.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property purchased for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Florida certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Expires December 31 each year. Reissue the certificate whenever your permit number, name, or address changes.

Buying inventory in other states?

Florida issues this certificate to registered dealers. Print your Annual Resale Certificate (Form DR-13) from your Florida Department of Revenue account. For your other states, enter your business once, add each vendor, and download signed certificates. One flat yearly price covers them all.

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Florida resale certificate FAQ

What form do I use for a Florida resale certificate?

Florida uses Form DR-13, the Florida Annual Resale Certificate for Sales Tax. The Florida Department of Revenue issues it to registered businesses. Florida issues this certificate to registered dealers. Print your Annual Resale Certificate (Form DR-13) from your Florida Department of Revenue account.

Does Florida accept the MTC uniform resale certificate?

Yes. Florida accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Florida?

Generally not. A Florida resale purchase needs a Florida Annual Resale Certificate or authorization number. Narrow exception: a sale to a nonresident dealer is exempt if the seller gets a signed statement that the dealer will transport the goods outside Florida for resale, with evidence of authority to do business in its home state (which may be, but need not be, its home-state sales tax registration number).

Can I give a vendor one blanket resale certificate in Florida?

Yes. A blanket certificate in Florida covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property purchased for resale".

How long is a Florida resale certificate valid?

Annual Resale Certificates expire every December 31. Each November the Department makes the next year's certificate available online to active registered dealers. Certificates for new locations issued from mid-October run through the following calendar year. A dealer making recurring sales to a purchaser on a continual basis may rely on a certificate valid when received without annual verification.

What happens if I misuse a Florida resale certificate?

A person who fraudulently issues a certificate claiming exemption to evade tax owes the tax plus a mandatory penalty of 200 percent of the tax and can be convicted of a third-degree felony. If goods bought for resale are later used instead of resold, the buyer must report and pay use tax and surtax.

When can a Florida seller rely on a resale certificate?

A seller documents each resale by keeping a copy of the buyer's current Annual Resale Certificate (paper or electronic, kept three years), by getting a transaction authorization number for each sale, or by getting an annual vendor authorization number for each regular customer. A seller that accepts a copy of the certificate is not liable if the buyer later turns out not to be an active registered dealer at the time. The seller should not accept a certificate if it knows or has reason to believe the goods are not for resale, such as a car dealer buying office supplies.

How do I verify a Florida resale certificate?

Check the buyer's Florida Annual Resale Certificate number with the online lookup from the Florida Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Florida resale certificate rules for general information and is not tax advice. Confirm current requirements with the Florida Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Florida Resale Certificate Rules, Form & Expiration