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Short answer
A Florida resale certificate is the Annual Resale Certificate for Sales Tax that the Florida Department of Revenue issues to businesses registered to collect sales tax. It lets the holder buy or rent property or services tax free when those items will be resold or re-rented. You get one by registering with the Department of Revenue, and it expires every December 31. This guide covers how a buyer gets and uses it, how a supplier must document the sale, and what it does not cover.
What the Florida resale certificate is
According to the Florida Department of Revenue, businesses that register to collect sales tax are issued a Florida Annual Resale Certificate for Sales Tax. The owner or a representative can present it to a seller to buy or rent property or services tax free when the property or service is resold or re-rented.
The certificate is tied to registration, not to a product category. The Department lists three kinds of purchases that fit: items that become a component part of a product you sell (its examples are nails, fabric or wood that become a chair), items resold or re-rented as tangible personal property, and services resold as part of regular business operations. For a medical or laboratory supply business, the same logic separates stock bought to sell on from items the business keeps for itself.
How to get a resale certificate in Florida
There is no separate application for the certificate. It follows from registering to collect sales tax.
- Register each location. The Department states that businesses must register each location to collect, report and pay sales tax, either through its online registration system or on a paper Florida Business Tax Application (Form DR-1).
- Know when registration applies. Activities that require registration include selling taxable items at retail, renting or leasing personal property, and manufacturing goods for retail sale. For remote sales, the Department says to collect and remit if taxable remote sales exceeded $100,000 over the previous calendar year (effective 2021-07-01).
- Collect the certificate. Continuing registered businesses receive a new certificate each year. Paper filers get it mailed with the coupon book or paper return; others download it from the Department’s Print Annual Resale Certificates page using their tax account information.
Section 212.18, Florida Statutes, adds that a certificate of registration is required for each place of business, is not assignable, and is valid only for the person, firm, copartnership or corporation to which it was issued. It must be displayed conspicuously. A certificate therefore cannot be passed to an affiliate or a buyer of the business.
How buyers use it
A buyer may give the seller a copy of the current certificate. The Department’s FAQ adds practical points that often cause confusion:
- A signature is not required; the purchaser certifies by presenting the certificate.
- A regular buyer need not present a copy on every purchase, although some sellers require one.
- The address on the certificate does not have to match the purchaser’s location, but the business name must be proper and the certificate must be current. A certificate showing only the owner’s name is acceptable.
- An on-account customer who briefly pays cash does not need to present a new copy.
How suppliers document a resale sale (three methods)
The seller carries the documentation burden. The Department lets a seller use any of three methods, and the method can differ from sale to sale.
| Method | What the seller does | What to keep |
|---|---|---|
| 1. Copy of the certificate | Takes a copy of the customer’s current certificate, on paper or electronic. | The copies, for 3 years. |
| 2. Transaction authorization number | Gets a number for each sale using the customer’s certificate number: by phone at 877-FL-RESALE (877-357-3725), through the online Seller Certificate Verification application, or on the FL Tax mobile app. The number is valid for that purchase only. | The verification response reports. |
| 3. Annual vendor authorization numbers | Each calendar year, obtains numbers for regular customers by uploading a batch file in Seller Certificate Verification; the response file can be retrieved 24 hours after submission. | No copy of the certificate is needed under this method. |
For a supplier with many repeat clinic or laboratory customers, method 3 is the one the Department describes for regular customers. Out-of-state dealers who have no Florida certificate are directed by the Department to Rule 12A-1.0015(3) of the Florida Administrative Code.
What it does not cover
The Department is explicit that the certificate does not cover property or services that are used but not resold or rented, used before selling or renting, or used by the business or for personal purposes. Its examples are furniture, office equipment, computers and supplies. Read against a medical or laboratory setting, a distributor’s stock held for resale fits the certificate’s purpose, while the same business’s own office equipment, computers and consumable supplies do not.
| Purchase purpose | Resale certificate? |
|---|---|
| Item that becomes a component part of a product the business sells | Yes, per the Department’s examples |
| Tangible personal property resold or re-rented | Yes |
| Service resold as part of regular business operations | Yes |
| Furniture, office equipment, computers or supplies the business uses itself | No |
| Item used before it is sold or rented, or used personally | No |
If a business buys an item tax free to resell but then uses it in the business or personally, it must report and pay use tax, at the same rate as sales tax, on its sales and use tax return. The Department also notes that there are criminal and civil penalties for fraudulent use of a resale certificate. For product-by-product taxability questions, rely on the Department rather than on this page.
Expiry and renewal
Annual resale certificates expire on December 31. Each November the next year’s certificates become available on the Department’s site. Certificates for new locations issued from mid-October are effective from the issue date through the following calendar year.
Common misunderstandings
- “Every Florida registrant gets one.” Use-tax-only registrants do not receive an Annual Resale Certificate.
- “A resale certificate covers anything my business buys.” It covers purchases for resale or re-rental only, not the business’s own use.
- “Usage-based exemptions use the same form.” The Department says exemptions based on how an item is used, such as fertilizer for agricultural use, use an exemption certificate instead of the resale certificate.
- “Vendors need a certificate for everything exempt.” Vendors need no certificate for items specifically exempt by law, though the invoice should identify the exempt items.
For how this differs from a seller’s permit or a general exemption, see the comparison of a resale certificate and a seller’s permit for medical supply businesses. Other states work differently; the California resale certificate guide and the Ohio vendor’s license guide cover those, and the general resale certificate guide for medical supply distributors and tax-exempt certificate guide explain the wider concepts.
FAQ
How do I get a resale certificate in Florida?
Register each business location with the Florida Department of Revenue to collect sales tax, online or with Form DR-1. Registered businesses are issued the Annual Resale Certificate for Sales Tax, which they download or receive by mail each year.
Does a Florida resale certificate expire?
Yes. Annual resale certificates expire on December 31, and the next year’s certificates are available each November.
Does the seller have to keep a copy of the certificate?
Only under method 1, where copies are kept for 3 years. Methods 2 and 3 rely on authorization numbers instead, and under method 2 the seller keeps the verification response reports.
Can I use it to buy office equipment tax free?
No. The Department states that property used by the business, such as furniture, office equipment, computers or supplies, is not covered. Use tax applies if such an item was bought exempt.
Sources
- Florida Department of Revenue, Annual Resale Certificate for Sales Tax, checked 2026-11-03.
- Florida Department of Revenue, Sales and Use Tax, checked 2026-11-03.
- Florida Statutes, section 212.18, checked 2026-11-03.
This page is general information, not tax or legal advice.
