Florida Sales Tax Application: Registering, Filing, and Closing

To apply for a Florida sales tax account, register online with the Florida Department of Revenue (DOR) before you make your first taxable sale. Registration is free through the DOR’s online portal, and once approved you receive a Certificate of Registration (Form DR-11) authorizing you to collect the state’s 6% sales tax plus any applicable county surtax.¹ A paper application exists, but for most businesses there is no reason to use it.

Who Has to Register

Any business selling tangible goods, taxable services, or admissions in Florida needs a sales tax certificate, whether it operates as a sole proprietor, LLC, corporation, or partnership.¹ That covers brick-and-mortar retailers, restaurants, short-term rental operators, and providers of taxable services like commercial cleaning or pest control. Registration must be complete before you begin conducting business, not after your first sale.

Out-of-state sellers are pulled in too. If your remote sales into Florida exceeded $100,000 in the previous calendar year, Florida treats you as a dealer and requires you to register, collect, and remit sales tax.² Sales made through a marketplace facilitator like Amazon or Etsy generally don’t count toward your threshold when the facilitator is already registered and collecting tax on those transactions. Wholesale sales backed by valid resale certificates are also excluded.

What to Gather Before You Apply

Pull everything together before you open the application. The online system does not save partial entries well, and hunting for a document mid-process is a reliable way to lose your work. You will need:

Legal business name, entity type, the physical street address of the business location, and the mailing address if different.³
Federal Employer Identification Number (FEIN). Sole proprietors without an FEIN use their Social Security Number instead.³
For corporations, LLCs, and trusts: each officer’s or managing member’s name, title, home address, and the last four digits of their Social Security Number (or visa number or FEIN).
The six-digit NAICS code that best describes what you sell or do.
The date you began or plan to begin taxable sales in Florida.
Bank routing and account numbers if you plan to enroll in electronic payment.

Filing the Application Online

Go to the DOR’s online registration page and create a user profile if you don’t already have one.¹ Once logged in, an interactive wizard walks you through questions about your business activities and identifies which tax registrations you need. Select “Sales and Use Tax” when prompted, then enter your business details.

After reviewing your entries, submit the application electronically. The system provides a confirmation number; save it right away. Online filing is faster, and you can retrieve your certificate number through your account once processing is complete.⁴

If you would rather file on paper, download and complete Form DR-1 and either mail it or bring it to your nearest DOR taxpayer service center. The mailing address is Account Management MS 1-5730, Florida Department of Revenue, 5050 W Tennessee St, Tallahassee FL 32399-0160.⁵ Paper applications take longer to process.

What You Receive After Approval

Once your application is approved, the DOR issues a Certificate of Registration (Form DR-11) with a unique registration number. Florida law requires you to display the certificate in a conspicuous place at your business location, visible to the public at all times.⁶ The certificate is non-transferable. It is valid only for the person or entity it was issued to and only for the specific business location listed.

You will also receive a Florida Annual Resale Certificate (Form DR-13). This lets you buy inventory and other items intended for resale without paying sales tax on those purchases.⁷ The resale certificate expires on December 31 each year. As long as your sales tax account stays active and you’re conducting business, the DOR issues a new one automatically.⁸

Adding a Location Later

Each physical location where you conduct business needs its own separate Certificate of Registration.⁶ If you already hold an active certificate and open a second storefront, use Form DR-1A (Application for Registered Businesses to Add a New Florida Location) rather than filing a brand-new DR-1.⁹ The same form applies when an existing location moves to a different county.

Filing Schedule and Due Dates

Once you’re registered, you have to file returns and remit the tax you collect on a schedule the DOR assigns based on your estimated liability. Returns and payments are due on or before the 20th of the month following your reporting period.¹⁰ If the 20th falls on a weekend or holiday, the deadline shifts to the next business day.

Your filing frequency depends on how much tax you remit over the previous four calendar quarters:

Annual filing when total tax remitted did not exceed $100.
Semiannual filing when it did not exceed $500.
Quarterly filing when it did not exceed $1,000.
Quarterly returns with monthly payments when it exceeded $1,000 but did not exceed $12,000.
Monthly filing when it exceeded $12,000.

The DOR assigns your initial frequency based on estimated sales and may adjust it later as your actual collection history builds.¹⁰ One rule catches new registrants off guard: if your business paid $5,000 or more in sales tax during the prior state fiscal year (July 1 through June 30), you must file and pay electronically.¹¹

Closing the Account

If you stop doing business in Florida, you have to formally cancel your sales tax account through the DOR’s online change-of-status form. Select “Cancel” under the account status section to indicate you have no plans for future business activity.¹² Cancellations are permanent and cannot be reversed. If you restart business later, you’ll register again from scratch.

You also have to file a final return and pay all taxes due within 15 days of your closing date. That final return covers the period from your most recent filing through the date you shut down. Skipping it leaves your account in limbo and exposes you to late-filing penalties.¹²

1
Florida Department of Revenue. Account Registration
2
The Florida Legislature. Florida Code 212.0596 – Remote Sales
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Florida Department of Revenue. Florida Business Tax Application
4
Florida Department of Revenue. Florida Business Tax Application Instructions
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Florida Department of Revenue. Instructions for Completing the Florida Business Tax Application
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Justia Law. Florida Code 212.18 – Administration of Law
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Florida Department of Revenue. Florida Annual Resale Certificate for Sales Tax
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Florida Department of Revenue. Annual Resale Certificate for Sales Tax
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Florida Department of Revenue. Florida Sales and Use Tax
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The Florida Legislature. Florida Code 212.11 – Tax Returns and Regulations
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Florida Department of Revenue. Tax Information Publication TIP 22ADM-06
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Florida Department of Revenue. Request a Change of Business Name, Address, and/or Account Status