Checked against Florida Department of Revenue pages: September 2026
Florida issues the certificate itself: once your sales and use tax registration is approved, the Department of Revenue issues you a Florida Annual Resale Certificate for Sales Tax (Form DR-13).[1] You must be an active registered sales tax dealer: the Annual Resale Certificate is issued only to dealers with a valid sales tax account whose registration status is active.[1]
Florida resale certificate at a glance
| Agency | Florida Department of Revenue[1] |
|---|---|
| Certificate | Form DR-13, Florida Annual Resale Certificate for Sales Tax[1] |
| Register first? | Yes — sales and use tax dealer registration (Certificate of Registration, Form DR-11)[1] |
| Registration cost | Not stated by the agency |
| How long it lasts | Expires December 31; a new certificate is issued each year while you stay registered[2] |
| Multistate (MTC) certificate | Not stated by the agency |
| Streamlined (SST) certificate | Not stated by the agency |
How to get a resale certificate in Florida
- You register as a sales and use tax dealer; after approval you receive a Certificate of Registration (Form DR-11).[1] You can register online at floridarevenue.com/taxes/registration or on the paper Florida Business Tax Application (Form DR-1).[3]
- Use Form DR-13, Florida Annual Resale Certificate for Sales Tax.[1]
- Annual Resale Certificates expire on December 31. As long as you keep doing business in Florida and stay registered to collect sales tax, you are issued a new one each year.[2]
Giving the certificate to a wholesale supplier
To buy for resale tax-free, give the seller a paper or electronic copy of your annual resale certificate or your certificate number.[3]
If you buy from a vendor regularly, you don't have to present your Annual Resale Certificate each time, although some businesses' internal procedures require it.[2]
Sellers can check your certificate number by phone, online, or in the FL Tax mobile app and get a transaction authorization number, or an alert that you don't have a valid resale certificate.[2]
A seller that documents your purchase with a copy of your certificate may accept paper or electronic copies and keeps them for three years.[2]
Suppliers and buyers across state lines
For out-of-state dealers without a Florida Annual Resale Certificate, the Department refers you to Rule 12A-1.0015(3), Florida Administrative Code, on sales to nonresident dealers.[2]
The Florida Department of Revenue pages we checked do not say whether the Multistate Tax Commission uniform certificate is accepted.
The Florida Department of Revenue pages we checked do not say whether the Streamlined Sales Tax certificate of exemption is accepted.
What else the Department of Revenue tells resellers
- If you buy an item tax-exempt to resell but then use it in your business or personally, you must report and pay use tax on it on your sales and use tax return.[2]
- You don't sign the Annual Resale Certificate; presenting it certifies that the items or services will be resold or rented.[2]
- If you are registered only to remit use tax, you will not receive an Annual Resale Certificate and cannot make tax-exempt purchases for resale.[2]
- Each November, next year's Annual Resale Certificate becomes available on the Department's website, and you can download and print it using your tax account information.[2]
- Intentional misuse of an Annual Resale Certificate carries criminal and civil penalties; resale fraud is a third-degree felony subject to a 200% penalty.[1]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose Florida as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer Florida certificate replaces the old one when you renew.
Looking for stock that ships from Florida? See liquidation lots from Florida on Closo Wholesale.
Common questions
Does a Florida resale certificate expire?
Annual Resale Certificates expire on December 31. As long as you keep doing business in Florida and stay registered to collect sales tax, you are issued a new one each year.
This is general information, not tax advice. Forms and rules change; confirm with the Department of Revenue before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Florida government page. We record the page and the date we read it:
- floridarevenue.com/…/gt800060.pdf · checked 2026-09-26
- floridarevenue.com/…/annual_resale_certificate_sut.aspx · checked 2026-09-26
- floridarevenue.com/…/gt300015.pdf · checked 2026-09-26
