Resale certificate · Florida

How to Use the Florida Annual Resale Certificate for Sales Tax

The short answer. The Florida Annual Resale Certificate for Sales Tax (Form DR-13) is for goods bought for resale. The state issues it to registered buyers. Only the certificate the Florida Department of Revenue issued is valid, apart from the MTC certificate, covered below; the route for a buyer not registered in Florida is set out under Who May Give One.

Resale Certificates in Florida at a Glance

What Florida calls it	Florida Annual Resale Certificate for Sales Tax (Form DR-13)
How you get it	Issued by the state
Documents accepted	The state's certificate; other routes below
Your certificate	Print your certificate
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Expires each year
Blanket certificate	Allowed
What protects the seller	Accepting it in good faith
Seller keeps it for	3 years
Law	Florida statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Florida

Whether a buyer must hold a Florida sales and use tax Certificate of Registration to buy for resale depends on the circumstances. To buy for resale in Florida you need an active Florida sales tax registration, which is what the Annual Resale Certificate is issued against. A dealer not registered in Florida can buy tax free only goods it will take outside Florida for resale, by giving the seller a signed nonresident dealer statement.

The Florida Department of Revenue issues the Florida Annual Resale Certificate for Sales Tax to a registered buyer, rather than the buyer filling in a form.

Which Documents Are Accepted

Only the certificate the Florida Department of Revenue issued is valid, apart from the MTC certificate, covered below; the route for a buyer not registered in Florida is set out under Who May Give One.

Florida accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Florida accepts the MTC certificate only together with a resale authorization number the seller gets from the Department of Revenue using your Florida Annual Resale Certificate number.

We have not confirmed whether Florida accepts the Streamlined Sales Tax Certificate of Exemption; check with the Florida Department of Revenue.

How Long It Lasts

The Florida Annual Resale Certificate for Sales Tax expires each year. Each Annual Resale Certificate expires on December 31, and the Department issues a new one each year to active dealers. A seller who sells to you on account at least once every 12 months may keep relying on the certificate it has on file.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Florida's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. The seller must also document the sale with a copy of your current Annual Resale Certificate or a Department authorization number.

The state says a seller should keep the certificate for 3 years.

Worth Knowing in Florida

Florida does not require a signature on the certificate; giving the seller the certificate or its number certifies that you will resell what you buy. Sellers can verify your number and get an authorization number online, by phone or with the FL Tax app instead of keeping a copy.

More for Florida Businesses

Florida's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Florida LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Florida, for selling through a marketplace.

Frequently Asked Questions

: Florida calls it the Florida Annual Resale Certificate for Sales Tax (Form DR-13). The Florida Department of Revenue issues the Florida Annual Resale Certificate for Sales Tax to a registered buyer, rather than the buyer filling in a form.
: Whether a buyer must hold a Florida sales and use tax Certificate of Registration to buy for resale depends on the circumstances. To buy for resale in Florida you need an active Florida sales tax registration, which is what the Annual Resale Certificate is issued against. A dealer not registered in Florida can buy tax free only goods it will take outside Florida for resale, by giving the seller a signed nonresident dealer statement.
: Florida accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Florida accepts the MTC certificate only together with a resale authorization number the seller gets from the Department of Revenue using your Florida Annual Resale Certificate number. We have not confirmed whether Florida accepts the Streamlined Sales Tax Certificate of Exemption; check with the Florida Department of Revenue.
: The Florida Annual Resale Certificate for Sales Tax expires each year. Each Annual Resale Certificate expires on December 31, and the Department issues a new one each year to active dealers. A seller who sells to you on account at least once every 12 months may keep relying on the certificate it has on file. One blanket certificate may cover repeat purchases from the same seller.
: Under Florida's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. The seller must also document the sale with a copy of your current Annual Resale Certificate or a Department authorization number. The state says a seller should keep the certificate for 3 years.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Florida sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

flrules.org/gateway/ruleNo.asp?id=12A-1.039Fla. Admin. Code R. 12A-1.039 Sales for Resale (effective 12/29/2025)
flrules.org/gateway/ruleNo.asp?id=12A-1.0015Fla. Admin. Code R. 12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
floridarevenue.com/Forms_library/current/brochure/gt800060.pdfGT-800060 Florida Annual Resale Certificate for Sales Tax (R. 10/25)
leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.07.htmlFla. Stat. 212.07 Collection of tax by dealers
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfUniform Sales & Use Tax Resale Certificate, Multijurisdiction (revised 10/14/2022), note 8
streamlinedsalestax.org/state-details/georgiaStreamlined Sales Tax Governing Board, list of full and associate member states
Law on resale certificates in Florida: Fla. Stat. 212.07(1)(b)
Law on resale certificates in Florida: Fla. Admin. Code R. 12A-1.039

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.