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Register Sales Tax Permit Florida

 
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Category : > Article Directory of Sales Tax Registration
Posted On : Thu Aug 11th,2016

 
Comprehensive guide to register and comply with Florida sale and use tax
 

Who must register for Sales and Use Tax Florida?

You may be required to register to collect, accrue, and remit the taxes or fees listed below if you are engaged in any of the activities associated with each tax or fee. You must register before you begin your business activities.

 

Sales Tax

  • Sales, leases, or licenses to use certain property or goods (tangible personal property).

  • Sales and rentals/admissions, amusement machine receipts, or vending machine receipts for all taxable items.

  • Repair or alteration of tangible personal property.

  • Leases or licenses to use commercial real property (includes management companies).

  • Rental of transient (six months or less) living or sleeping accommodations (includes management companies). A local tourist development tax (bed tax) may also apply. Contact the taxing authority in the county where the property is located.

  • Sales or rental of self-propelled, power-drawn, or power-driven farm equipment.

  • Sales of electric power or energy.

  • Sales of prepaid phones, phone cards, or calling arrangements.

  • Sales of commercial pest control services, nonresidential building cleaning services, commercial/residential burglary and security services, or detective services.

  • Sales of secondhand goods. A secondhand dealer registration (Form DR-1S) may also be required.

Use Tax

  • Any taxable purchases that were not taxed by the seller at the time of purchase.

  • Repeated untaxed purchases through the Internet or from out-of-state vendors.

  • Any purchases originally for resale, but later used or consumed by your business or for personal use.

  • Use of dyed diesel fuel for off-road purposes.

 

What is the difference between  Florida sale and use tax?

  • Actually sale tax and use tax has no difference, both are paid by the consumer of goods or services in Florida at the same rate. The current rate of Florida sale and use tax is 6 %, check with the Florida Department of Revenue for updated sale and use tax rate.
  • Sales tax is levied on every sale, admission charge, storage, or rental transaction other than exempt transactions. Sales tax added to the price of goods or services for use in Florida by the seller, who remit it to the Florida state after taking from the buyer.
  • Use tax liability arises when sales tax unpaid on the use or consumption of goods or services in Florida state. It is the responsibility of the user or consumer to pay the use tax to the Florida state.


What business activities required sale tax registration in Florida?

  • Sales of taxable items at retail.
  • Repairs or alterations of tangible personal property.
  • Rentals, leases, or licenses to use real property (for example, commercial office space or mini-warehouses).
  • Rentals of short-term living accommodations (for example: motel/hotel rooms, beach houses, condominiums, timeshare resorts, vacation houses, or travel parks).
  • Rental or lease of personal property (for example: vehicles, machinery, equipment, or other goods).
  • Charges for admission to any place of amusement, sport, or recreation.
  • Operating private membership clubs that provide recreational or physical fitness facilities.
  • Manufacturing or producing goods for sale at retail.
  • Importing goods from any state or foreign country, for sale at retail or for use in the business or for pleasure.
  • Selling service warranty contracts.
  • Ordering and using, on a regular basis, mail-order products on which no sales tax was charged.
  • Operating vending or amusement machines.
  • Providing taxable services (for example: investigative and crime protection services, interior nonresidential cleaning services, or nonresidential pest control services).


What business activities required use tax permit in Florida?

  • Purchasing taxable products that are not taxed by the seller at the time of purchase.
  • Regularly purchasing products that are not taxed through catalogs, the Internet, or from out-of-state vendors.
  • Purchasing items originally for resale, but later consuming these items in your business or for personal use.
  • Using dyed diesel fuel for off-road purposes.

You will provide the following information to Obtain a Florida Sales Tax Number from the Florida Department of Revenue.

 

  • Name of the business or your legal name

  • Business description

  • Business address PO Box is not acceptable

  • All owners' information, including name, address, social security number (not applicable for non US resident) and date of birth

  • Ownership percentage if more than one owner

  • Employer identification number if incorporated as a Corporation or an LLC

  • Estimated monthly gross sales

  • The state may reject your application, if you owe sales tax to any of your prior business

  • You can request to the state for a duplicate copy, if you have lost your sales tax certificate

  • You will surrender the sales tax certificate and notify the state if planning to close the business

  • Purpose to Register Sales Tax Permit Florida

  • Drivers license numbers

 

Is a separate permit required for each business location in Florida?

Yes, if you are operating your business in different locations in Florida then you have to obtain permits for each business location. Further, you also have to display them at every business location.

 

What is the Florida Annual Resale Certificate?

The Florida Department of Revenue issued a certificate of resale to every new sales tax registered person. This certificate allows them to purchase, sale tax exempt supplies if purchase for resale purpose.


How to file sale tax return in Florida?


You may file sale tax return by using

  • Online: At website of Florida Department of Revenue
  • Vendor Software:List of approved vendor software available at website of Florida Department of Revenue
  • Paper return: Download Form DR-15 and Form DR-15N for instructions to file available at website of the Florida Department of Revenue

 

Note: Businesses may take benefit of the collection allowance if file their sales tax return electronically.

When to file and Pay sale tax return in Florida?


Filling frequency of sales tax return depends upon the volume of sales tax collected during fiscal year from July to June.

  • For $100 or less file annually within 20 days of following year
  • For $101 - $500 file semiannually within 20 days of following half year
  • For $501 - $1,000 for quarterly within 20 days of following Quarter
  • For More than $1,000 file monthly within 20 days of following month


What is Florida Discretionary Sale Surtax?

Discretionary sales surtax also known as local option sales tax or local option county tax. In many counties of Florida discretionary sales surtax is imposed on many transactions subject to sale and use tax. The registered sale and use tax seller collects both State and Discretionary sales surtax from the consumer and remit to the Florida Department of Revenue. And Florida Department of revenue pays the relevant amount of discretionary sales tax to the counties. Visit website of Florida Department of Revenue for more Information.


What is the rate of Discretionary Sale Surtax?

The rate of discretionary sales surtax varies from county to county between 0.3 % - 2.0%. Every county may have different rate or no discretionary sales surtax.

  

Abdul Wahab

MS Management Sciences, ACMA, APFA


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