What Is the Business Partner Number in Florida?

A Florida Business Partner Number is the four- to seven-digit identifier the Florida Department of Revenue assigns to each business that registers for a state tax or fee. It appears on your Certificate of Registration and on most notices the Department sends you, and you get one by submitting the Florida Business Tax Application (Form DR-1), usually online and at no cost.

Who Needs One

Any business whose activity triggers a Florida tax or fee has to register with the Department of Revenue, and that registration is what produces your BPN. Two situations cover most businesses.

The first is selling taxable goods or services. If you sell tangible personal property, charge admission, or provide certain taxable services in Florida, you must register as a sales and use tax dealer under Chapter 212 of the Florida Statutes. Retailers, restaurants, short-term rental hosts, and taxable service providers all fall in. The Department also administers discretionary sales surtax, communications services tax, fuel tax, documentary stamp tax, and more than a dozen other taxes and fees; touching any of them pulls you into the same registration system.¹

The second is hiring. Businesses with employees owe Florida reemployment tax (the state’s unemployment insurance) under Chapter 443, and that obligation also runs through the Department of Revenue.²

You don’t need a Florida location to be caught by this. If your remote sales into Florida exceeded $100,000 during the previous calendar year, you must register and collect sales tax (including any applicable discretionary sales surtax). Marketplace providers that facilitate sales above the same $100,000 threshold must register as well. The rule has been in effect since July 1, 2021.³

What to Have Ready Before You Apply

Pulling the information together before you open the application saves time and prevents errors that delay processing. Have the following on hand:

Your Federal Employer Identification Number (EIN), or your Social Security Number if you’re a sole proprietor without an EIN.
The legal business name and any trade or “doing business as” name you use.
Your physical business address and a separate mailing address if different.
Your entity type: sole proprietorship, partnership, LLC, corporation, or other structure.
The date you began or plan to begin business activities in Florida.
Names, addresses, and Social Security Numbers for all owners, partners, or corporate officers.
A description of the activities that require registration, such as retail sales, taxable services, or hiring employees.
Bank account information if you plan to make electronic tax payments.

The Form DR-1 instructions explain each field in detail if you’re unsure whether something applies to your situation.⁴

How to Apply and Get Your Number

The fastest route is the Department of Revenue’s online registration system. The application is the Florida Business Tax Application, which corresponds to Form DR-1.⁵ Online registration is free. You enter the information above, confirm it, and submit. The Department asks you to allow three business days for a new online application to process before checking status.⁶

You can also mail a paper Form DR-1. Paper applications take longer and may carry a small registration fee depending on what you’re registering for. Once your application is approved, the Department issues a Certificate of Registration, and your Business Partner Number appears on that certificate and on later correspondence.⁴

Finding Your BPN If You’ve Already Registered

If you’ve registered but can’t locate your number, check your Certificate of Registration (Form DR-700014) or your Annual Resale Certificate (Form DR-700015). The BPN also prints in the upper-right corner of most notices the Department mails to you. If none of those are at hand, contact the Department of Revenue directly. When you use the Department’s online portal to make account changes, the system lets you identify your account with your BPN, FEIN, or Social Security Number, so any of those can get you in.⁷

Updating or Canceling Your Account

Some business changes require nothing more than a quick online notification. Others require a brand-new registration and a new BPN.

Changes That Require a New Application

You must submit a new Florida Business Tax Application if you change the ownership of your business, change your legal entity type, move your business location from one Florida county to another, or add a new location.⁶ Each of these effectively creates a new tax account, and the Department issues a new BPN.

Changes You Can Make Online

For simpler updates such as a new business name (without an entity or ownership change) or a new mailing address within the same county, use the Department’s online change-request tool. You identify your account, check the applicable taxes, enter the new information, and submit.⁷

Closing the Account

If you close or sell your business, cancel your registration through the same online portal by changing your account status to “cancelled.” The change is irreversible, so hold off unless you have no plans for future business activity in Florida. After canceling, you must file a final tax return and pay all taxes due within 15 days of your closing date. Missing that window means penalties and interest start accruing immediately.⁷

What Happens If You Skip Registration

Operating without registering when you’re required to can escalate from an administrative problem into a criminal one. A business that engages in taxable activity without registering commits a first-degree misdemeanor, punishable by up to one year in jail and a fine of up to $1,000.⁸⁹ The Department also imposes a $100 registration fee on top of the normal process, though it can waive that fee if you show the failure to register was due to reasonable cause rather than willful neglect.

The stakes rise sharply if the Department notifies you in writing that you need to register and you still don’t. Willful failure to register after notice becomes a third-degree felony, carrying up to five years in prison and a fine of up to $5,000.⁸⁹

How the BPN Differs From Your Other Business Numbers

Florida businesses typically juggle at least three identification numbers, and mixing them up is one of the most common sources of filing errors. Each comes from a different agency.

The Business Partner Number is issued by the Florida Department of Revenue for state tax registration and remittance. It is four to seven digits.⁴
The Federal Employer Identification Number (EIN) is issued by the IRS for federal tax purposes. You need one to hire employees, operate a partnership or corporation, or file certain federal returns. It is free and can be obtained online in minutes.¹⁰
The Document Number (Sunbiz) is issued by the Florida Department of State’s Division of Corporations when you form or register a business entity. It’s a 6- or 12-digit number used for corporate filings and has nothing to do with taxes.¹¹

A sole proprietor selling taxable goods in Florida might hold all three: an EIN for federal payroll, a Sunbiz document number for their LLC, and a BPN for collecting and remitting sales tax. When you’re not sure which to use, check which agency is asking. The IRS wants your EIN, the Department of State wants your document number, and the Department of Revenue wants your BPN.

1
Florida Dept. of Revenue. Taxes and Fees or Refunds
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Justia. Florida Statutes Title XXXI Chapter 443 – Reemployment Assistance
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Florida Dept. of Revenue. Florida Sales and Use Tax
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Florida Department of Revenue. Florida Business Tax Application (Form DR-1)
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Florida Department of Revenue. Florida Business Tax Application
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Florida Dept. of Revenue. Account Management and Registration
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Florida Department of Revenue. Request a Change of Business Name, Address, and/or Account Status
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Florida Senate. Florida Statutes Section 212.18 – Administration of Law; Registration of Dealers; Rules
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Justia. Florida Statutes Section 775.083 – Fines
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Internal Revenue Service. Get an Employer Identification Number
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Florida Department of State. Corporation Records – Search Guide