Florida Sales Tax Registration

In Florida it is called the Certificate of Registration. The Florida Department of Revenue issues it.

Who has to register in Florida, how to apply, what it costs, how long it takes, and what you file once you have it.

Florida sales tax registration at a glance

What it is called: Certificate of Registration; Full name: Certificate of Registration (Form DR-11) as a sales and use tax dealer. Number issued: Florida sales and use tax certificate number (13 digits).
Who issues it: Florida Department of Revenue; Apply online through Florida Business Tax Application (online registration). Paper form: Form DR-1.
State fee: No state fee; No registration fee appears in s. 212.18(3), F.S., Form DR-1 or its instructions DR-1N (both R. 01/26). A business that operates without registering can be charged a $100 registration fee.
Processing time: About 3 business days; The Department says to allow three business days for an online application before checking its status or retrieving the certificate number online. The Certificate of Registration, Annual Resale Certificate and welcome materials then arrive by mail.
Remote seller threshold: $100,000 in sales; Measurement period: previous calendar year. In effect since July 1, 2021.
Filing frequency: Monthly, quarterly, semiannual or annual by annual tax collected; Monthly if annual sales tax collections exceed $1,000; quarterly for $501 to $1,000; semiannual for $101 to $500; annual for $100 or less. Most new businesses start quarterly unless they ask for another frequency. The Department reviews accounts each year.
State rate: 6%; County discretionary sales surtax adds to the 6% state rate; surtax applies only to the first $5,000 of a single sale of tangible personal property.

How to register in Florida

Where to apply: Apply online with the Florida Department of Revenue. Florida Business Tax Application (online registration)
Application form: Form DR-1, Florida Business Tax Application (R. 01/26). Form DR-1 (PDF)
What the application covers: Sales and use tax, discretionary sales surtax, reemployment tax, documentary stamp tax, communications services tax and other Department taxes and fees on the same DR-1.
How long it takes: The Department says to allow three business days for an online application before checking its status or retrieving the certificate number online. The Certificate of Registration, Annual Resale Certificate and welcome materials then arrive by mail.
What it costs: No registration fee appears in s. 212.18(3), F.S., Form DR-1 or its instructions DR-1N (both R. 01/26). A business that operates without registering can be charged a $100 registration fee.
Renewal: The Certificate of Registration does not expire. The Department issues each active dealer a new Annual Resale Certificate (DR-13) every year in mid-November.

After you register

How often you file: Monthly, quarterly, semiannual or annual by annual tax collected. Monthly if annual sales tax collections exceed $1,000; quarterly for $501 to $1,000; semiannual for $101 to $500; annual for $100 or less. Most new businesses start quarterly unless they ask for another frequency. The Department reviews accounts each year.
Due date: Due the 1st and late after the 20th of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Dealers who paid $200,000 or more in sales tax (excluding surtax and transient rental taxes) in the prior state fiscal year make estimated payments the next calendar year.
Rates and sourcing: The state rate is 6%. County discretionary sales surtax adds to the 6% state rate; surtax applies only to the first $5,000 of a single sale of tangible personal property. Sourcing: surtax follows the county where the goods are delivered (destination).
Late returns: 10% of the tax not filed or paid on time, with a $50 minimum that applies even when no tax is due, plus interest.

Florida rules in plain English

In Florida, you register as a sales and use tax dealer with the Florida Department of Revenue. The state issues a Certificate of Registration (Form DR-11). Apply online through the Florida Business Tax Application, or on paper Form DR-1. You need a separate registration for each business location. The current form and statute show no registration fee. The Department says to allow three business days after an online application before you check its status. Your certificate, an Annual Resale Certificate and return forms then come by mail. The certificate does not expire, but you get a new Annual Resale Certificate each year. Most new businesses file quarterly. The Department moves you to monthly if you collect more than $1,000 a year. Returns are due on the 1st and are late after the 20th of the next month. The state rate is 6%. Most counties add a surtax, based on where you deliver. The one mistake to avoid: skipping a return when you had no sales. Florida charges a $50 minimum late penalty even when no tax is due.

Sources: Florida Department of Revenue · Florida Business Tax Application (online registration) · Form DR-1 (PDF)

More Florida facts

Florida repealed the state sales tax and surtax on commercial rent (office, retail, warehouse and self-storage space) for rental periods beginning on or after October 1, 2025. Source
Florida's $100,000 remote seller threshold counts only taxable remote sales in the previous calendar year, and has no transaction count. Source
Dealers that file and pay electronically on time keep a collection allowance of 2.5% of the first $1,200 of tax, up to $30 per return. Source
Businesses that paid $5,000 or more in tax in the prior state fiscal year must file and pay electronically the next calendar year. Source
The Department mails registered dealers a new Annual Resale Certificate (DR-13) each year; dealers print it at floridarevenue.com/taxes/printcertificate. Source

We register you in Florida

Answer a few questions about your business. We prepare your Florida Certificate of Registration application, file it with the Department, and send you the number. $199 per state. Any state fee is separate.

Start my Florida registration

Florida sales tax registration FAQ

Do I need to register for Florida sales tax?

Anyone selling, leasing or renting tangible personal property, renting transient accommodations, selling admissions or certain services in Florida must register each place of business before starting (s. 212.18(3)(a), F.S.). Sellers with no physical presence must register after $100,000 in sales in Florida (measurement period: previous calendar year).

How long does it take to get a Florida Certificate of Registration?

The Department says to allow three business days for an online application before checking its status or retrieving the certificate number online. The Certificate of Registration, Annual Resale Certificate and welcome materials then arrive by mail. Source: DR-1N (R. 01/26).

What does a Florida Certificate of Registration cost?

No registration fee appears in s. 212.18(3), F.S., Form DR-1 or its instructions DR-1N (both R. 01/26). A business that operates without registering can be charged a $100 registration fee. Source: s. 212.18(3), F.S.; DR-1N (R. 01/26). Our fee to prepare and file the application is $199.

When do I file Florida sales tax returns?

Filing frequency: monthly, quarterly, semiannual or annual by annual tax collected. Monthly if annual sales tax collections exceed $1,000; quarterly for $501 to $1,000; semiannual for $101 to $500; annual for $100 or less. Most new businesses start quarterly unless they ask for another frequency. The Department reviews accounts each year. Due date: due the 1st and late after the 20th of the month after the period. File a return every period, even with no sales. Source: GT-300015 (R. 11/25).

Do I need to register in Florida as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Florida (measurement period: previous calendar year). From July 1, 2021, a marketplace provider with more than $100,000 of sales into Florida in the previous calendar year must register electronically and collect tax on sales it facilitates (s. 212.18(3)(c), F.S.; https://floridarevenue.com/taxes/Documents/dr1mp.pdf). Source: s. 212.0596(1), F.S. (SB 50, 2021).

What happens if I sell in Florida without a Florida Certificate of Registration?

Failing or refusing to register is a first-degree misdemeanor and carries a $100 registration fee; willfully failing to register after notice from the Department is a third-degree felony. Source: s. 212.18(3)(d), F.S.

Nearby states

This page summarizes Florida sales tax registration 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 2, 2026.