Florida Annual Resale Certificate for Sales Tax - GT-800060 - Request and Usage Guidance

Sep 19, 2026

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Florida Annual Resale Certificates for Sales Tax explain how registered sales and use tax dealers can obtain and use a Florida Annual Resale Certificate (GT-800060, Form DR-13) to make qualifying purchases or rentals tax-exempt for resale. The brochure covers registration and certificate issuance, when the certificate must not be used, expiration rules, downloading/printing instructions, consolidated registrations, purchaser and seller responsibilities, and potential criminal and civil penalties for misuse, including resale fraud.

LanguageEnglish

CategoryForms

FormatPDF

Pages5

Reading Time2 min

AccessFree to download

Registration

When Not to Use Your Annual Resale Certificate

Annual Resale Certificates Expiration and Availability

Printing and Assistance

Dealer Status and Eligibility

Inactive Registered Dealers and Use Tax Dealers

Consolidated Registrations

Responsibilities and Penalties

Purchaser’s Responsibility

Seller’s Responsibility

Penalty

Florida Annual Resale Certificate for Sales Tax GT-800060 R. 10/25 Florida Annual Resale Certificates for Sales Tax • Florida Annual Resale Certificates for Sales Tax are available for downloading and printing. You may download or print your certificate as often as needed. • Signature requirements have been discontinued. The certificate user declares that the items or services being purchased will be resold when the certificate or the certificate number is issued toa seller to make tax-exempt purchases. Registration If your business will have taxable transactions, you must register as a sales and use tax dealer before you conduct business in Florida. You can register to collect and report tax through the Department's website. The site will guide you through an application interview that will help you determine your tax obligations. If you do not have Internet access, you can complete a paper Florida Business Tax Application (Form DR-1) . After your application is approved, you will receive a Certificate of Registration (Form DR-11) and a Florida Annual Resale Certificate for Sales Tax (Form DR-13) . Note: The information in this brochure applies only to the Florida Annual Resale Certificate for Sales Tax (“Annual Resale Certificate”) . It does not apply to the Florida Annual Resale Certificate for Communications Services Tax (see Florida’s Communications Services Tax brochure GT-800011) . An Annual Resale Certificate will allow you to make tax-exempt purchases or rentals of property or services for resale. Examples are: • Resale or re-rental as tangible personal property. • Re-rental as transient rental property. • Resale of services. • Incorporation into and sale as part of the repair of tangible personal property by a repair dealer. • Incorporation as a material, ingredient, or component part of tangible personal property that is being produced for sale by manufacturing, compounding, or processing. When Not to Use your Annual Resale Certificate An Annual Resale Certificate may not be used to make tax-exempt purchases or rentals of property or services that will be used: • But not resold or re-rented. • Before selling or renting the goods. • By your business or for personal purposes. See the chart provided in this publication listing types of businesses and examples of items that you may purchase or rent tax-free. If you have specific questions about your business, visit your nearest service center or call Taxpayer Services. Annual Resale Certificates expire each year on December 31 As long as you are a registered sales and use tax dealer and you are conducting business, an Annual Resale Certificate will be issued to you each year. Certificates issued to new business locations beginning in mid-October will be effective from the date they are issued through the following calendar year. Each November, Annual Resale Certificates for the following calendar year will be available on the Department's website for electronic or paper filers. If you file paper sales and use tax returns, your certificate will also be mailed to you with your annual coupon book or your paper return. Using your tax account information, you may download and print your certificate. Go to [floridarevenue.com/taxes/printcertificate](floridarevenue.com/taxes/printcertificate. Easy-to-follow steps for)[. Easy-to-follow steps for](floridarevenue.com/taxes/printcertificate. Easy-to-follow steps for) printing your certificate can be found when selecting the applicable button on the website. If you need additional assistance, contact Taxpayer Services at 850-488-6800. Inactive Registered Dealers and Use Tax Dealers Annual Resale Certificates are issued only to dealers who have a valid sales tax account and whose registration status is active, which means the business is open for business and collecting and remitting sales tax to the Department of Revenue. A registered dealer who is on inactive status or has only a

FAQs

How do you get a Florida Annual Resale Certificate for Sales Tax?

Register as a sales and use tax dealer through the Department’s website. After approval, you receive a Certificate of Registration (Form DR-11) and a Florida Annual Resale Certificate for Sales Tax (Form DR-13).

When can the certificate be used for tax-exempt purchases or rentals?

It allows tax-exempt purchases or rentals of property or services when the items will be resold or re-rented, or when services are resold. Examples include tangible personal property resales and certain manufacturing/processing component use for sale.

What happens if the certificate is misused?

There are criminal and civil penalties for intentional misuse. Resale fraud is a third-degree felony subject to a 200% penalty, and misuse to evade tax can lead to criminal and civil penalties.

Sep 19, 2026

Upload by Skyler