To get a Florida state tax ID number, register your business with the Florida Department of Revenue by submitting Form DR-1, the Florida Business Tax Application. Registration is free, can be completed online, and the department typically issues your Business Partner Number and Certificate of Registration within three business days.1Florida Department of Revenue. Registering Your Business DR-1N The Business Partner Number is Florida’s equivalent of a state tax ID, and it’s what you’ll use to file returns and make payments through the state’s e-services portal.
Not every Florida business needs one. Registration is required only when your activities create a specific Florida tax obligation, such as collecting sales tax, paying employees, or owing corporate income tax.
How the Florida Number Differs From Your EIN
Three different numbers get tangled together when people start a Florida business, and it’s worth being clear on which one you’re after.
The Federal Employer Identification Number (EIN) is issued by the IRS and identifies your business for federal tax purposes.2Internal Revenue Service. Employer Identification Number Corporations, partnerships, LLCs, and any business with employees need one.
The Business Partner Number is the Florida-specific tax ID. The Department of Revenue assigns it when you complete Form DR-1, and it appears on the back of your Certificate of Registration.1Florida Department of Revenue. Registering Your Business DR-1N
The Document Number from the Florida Division of Corporations (Sunbiz) is separate again. It confirms your entity’s legal existence when you form an LLC or corporation.3Florida Department of State. Florida Profit Corporation – Division of Corporations It has nothing to do with tax collection. You can have a Sunbiz Document Number and an EIN and still need to register separately with the Department of Revenue before you collect or remit any Florida tax.
Do You Actually Need One
You need a Business Partner Number only if your business triggers a Florida tax obligation. Three tax types account for the vast majority of registrations.
Sales and Use Tax
If you sell, lease, or rent tangible goods or provide taxable services in Florida, you must register as a sales tax dealer. The state rate is 6%, and most counties add a discretionary surtax on top, so the combined rate varies by location.4Florida Dept. of Revenue. Florida Sales and Use Tax Out-of-state sellers are not off the hook: if your taxable sales into Florida exceeded $100,000 in the previous calendar year, you must register and collect Florida sales tax. Sales handled by a marketplace facilitator like Amazon or Etsy, wholesale transactions, and non-taxable sales don’t count toward that threshold.
Reemployment Tax
Florida’s version of unemployment insurance is called reemployment tax, and you owe it once you hire employees. You become liable if you pay $1,500 or more in wages during any calendar quarter, or if you employ at least one person for any part of a day in 20 different weeks within a calendar year.5Florida Department of Revenue. Reemployment Tax Liability Thresholds New employers start at 2.7% on the first $7,000 of each employee’s annual wages, and the rate adjusts over time based on claims history.
Corporate Income Tax
Florida imposes a 5.5% corporate income tax on taxable income above $50,000 for corporations doing business in, earning income from, or existing in the state.6Florida Dept. of Revenue. Corporate Income Tax This includes LLCs that have elected to be taxed as corporations for federal purposes. S corporations that don’t owe federal corporate income tax generally don’t need to file a Florida corporate return either. Sole proprietorships and single-member LLCs treated as disregarded entities for federal purposes are not subject to it.
If none of these three applies to what you’re doing, you likely don’t need to register at all.
What to Gather Before You Apply
Have everything ready before you start. The online system doesn’t save partial submissions well, and missing a detail can force you to start over.
- Federal EIN or SSN. Any entity other than a sole proprietorship needs an EIN. Sole proprietors can use their Social Security Number.
- Business identity. Legal name, physical address of the primary location, and a mailing address for correspondence.
- Ownership information. Names, titles, home addresses, and identification numbers for all owners, officers, partners, members, or trustees. Sole proprietors provide a full SSN, while officers and members of corporations and LLCs provide the last four digits of an SSN, a visa number, or an FEIN.1Florida Department of Revenue. Registering Your Business DR-1N
- Business structure. Corporation, LLC, partnership, or sole proprietorship.
- Date of first taxable activity. This sets your official liability start date.
- Estimated monthly sales. Required for sales tax registration. The department uses the figure to assign your initial filing frequency.
- Bank account details. Routing and account numbers if you plan to enroll in electronic funds transfer for tax payments.
- Business activity description. A description of what you sell or the services you provide. This determines which tax accounts get activated.
Owners without a Social Security Number, including many foreign nationals, need an Individual Taxpayer Identification Number (ITIN) from the IRS. Applying for one requires a passport or a combination of other identity documents.7Internal Revenue Service. Revised Application Standards for ITINs Sort the ITIN out first. The DR-1 won’t go through without a valid identification number.
How to Register Online
The Department of Revenue’s registration system at floridarevenue.com/taxes/registration is the fastest route. You’ll create a user ID and password that becomes your ongoing login for filing returns and managing the account. The application walks you through an interactive interview, asking about business identity, contact information, and ownership before prompting you to select which taxes you’re registering for.
Check the boxes for each applicable tax (sales and use, reemployment, corporate income, or others) and provide the estimated liability and start date for each. Review the summary screen carefully before submitting. Typos in your EIN or address can delay processing or create duplicate accounts that are a headache to fix later.
After submission, the system issues a confirmation and often a temporary registration number on the spot. Your official Business Partner Number and Certificate of Registration are usually available to download within three business days.1Florida Department of Revenue. Registering Your Business DR-1N
Paper Applications
If you prefer paper, download Form DR-1, complete it, and mail it to the Florida Department of Revenue at 5050 W Tennessee St, Tallahassee FL 32399-0160, or bring it to a local taxpayer service center.8Florida Department of Revenue. Florida Business Tax Application Paper applications take longer to process, and the department strongly encourages online registration.
What You Get After Registering
Your Certificate of Registration displays the Business Partner Number, which is what you’ll reference on every return, payment, and piece of correspondence with the department. The system also assigns your sales tax filing frequency based on expected annual tax remitted: monthly for more than $1,000, quarterly for $501 to $1,000, semiannual for $101 to $500, and annual for under $100.9Florida Department of Revenue. An Overview of Sales and Use Tax for Business Owners – Part 3 Filing Returns The department reviews accounts each year and can shift the frequency based on actual collections.
Sales tax dealers also receive an Annual Resale Certificate (Form DR-13) automatically. It lets you buy inventory intended for resale without paying sales tax at the time of purchase, shifting the tax obligation to the eventual retail sale.10Florida Department of Revenue. Florida Annual Resale Certificate for Sales Tax Every certificate expires December 31, and new ones become available each November.11Florida Dept. of Revenue. Annual Resale Certificate for Sales Tax The resale certificate cannot be used for items your business consumes rather than resells. Office supplies, waiting-room furniture, and equipment used in providing services don’t qualify, and service providers like attorneys, accountants, and doctors are generally treated as the end users of products used in their practice.
Keeping Your Account Current
Your Business Partner Number stays linked to your account details, and the department expects those details to stay current. Mailing address changes and moves within the same county can be handled online through the e-services portal.12Florida Dept. of Revenue. Account Management and Registration
Moving from one Florida county to another is a bigger change because county surtax rates differ. A cross-county move requires either a new DR-1 registration or Form DR-1A to add the new location.12Florida Dept. of Revenue. Account Management and Registration Any change in ownership or legal entity structure, such as converting from a sole proprietorship to an LLC, also requires a new DR-1 rather than an account update.
To close the business entirely, file all outstanding returns, pay any remaining tax owed, and submit the Employer Account Change Form (RTS-3) with the “Cancel” box checked and an effective date of closure.13Florida Department of Revenue. Employer Account Change Form You can mail, fax, or email the completed form. Cancellation is permanent; the form itself states it cannot be reversed. If you think you might resume business later, contact the department about placing the account on inactive status instead.