In Florida, a wholesale license or wholesale permit is officially known as the Florida Annual Resale Certificate for Sales Tax. This certificate allows businesses to purchase or rent goods or services tax-exempt for resale or re-rental. It works in conjunction with a Florida sales tax license (Certificate of Registration), which is required for businesses to collect and remit sales tax. These two documents together help businesses operate tax-compliantly in Florida.
Document | Purpose |
Certificate of Registration (Form DR-11) | Shows that the business is registered with the Florida Department of Revenue for sales and use tax |
Florida Annual Resale Certificate for Sales Tax (Form DR-13) | Allows qualifying tax-exempt purchases or rentals for resale or re-rental |
The resale certificate can help a business avoid paying sales tax and discretionary sales surtax at the time of purchase when the property or service will be resold or re-rented.
A business needs a wholesale license in Florida to buy goods, property, or services tax-exempt for resale or re-rental.
Florida also requires businesses with taxable activity to register as sales and use tax dealers before conducting business in the state. This may include businesses that sell taxable products, rent taxable property, or provide taxable services. For eligible businesses, this registration process results in both the Certificate of Registration and the Florida Annual Resale Certificate for Sales Tax.
A wholesale license in Florida may be needed by businesses such as:
Not every business has the same registration requirements. Some businesses may also need city, county, or industry-specific permits.
NOTE ABOUT TERMINOLOGY: Florida’s official document names are specific, but these permits and certificates are often referred to by informal names. The state sales tax license is sometimes called a Florida seller’s permit. The resale certificate used for wholesale purchases is also sometimes called a resale license or reseller’s permit in Florida.
The steps below explain how to obtain a wholesale license in Florida as part of the process of registering for a sales tax account.
Start by reviewing your business activity. If your business will make taxable sales, taxable rentals, or other taxable transactions in the state, you generally need to register with the Florida Department of Revenue before conducting business.
Before applying, collect the basic information needed for registration, such as:
You can register directly through the Florida Department of Revenue. Businesses may also use the paper Florida Business Tax Application, Form DR-1.
FastFilings also gives businesses a guided online option for preparing and submitting the required information.
After approval, Florida issues a Certificate of Registration, Form DR-11. This document shows that the business is registered for sales and use tax. The Certificate of Registration functions as a seller’s permit in Florida.
Eligible registered sales and use tax dealers also receive the Florida Annual Resale Certificate for Sales Tax, Form DR-13, after approval. You do not apply for a Florida resale certificate separately, as it is generally provided to you as part of the sales and use tax registration process.
Use your resale certificate only when the property or service will be resold or re-rented. Keep records that show why the purchase qualified for resale treatment.
A Florida resale certificate is not limited to ordinary retail inventory. It may apply to several resale or re-rental situations.
Qualifying Use | Example |
Resale as tangible personal property | Products bought for retail sale |
Re-rental as tangible personal property | Equipment rented to customers |
Resale of services | Services purchased for resale |
Re-rental as transient rental property | Certain short-term rental transactions |
Incorporation into repaired property | Parts used in customer repairs |
Incorporation into property produced for sale | Materials or components used in manufacturing |
A Florida resale certificate is not a general tax-free purchasing tool. It cannot be used for property or services that will be used by the business or for personal purposes.
Examples that generally do not qualify include:
If a business buys something tax-exempt for resale and later uses it instead, the business may need to report and pay use tax and any applicable surtax. Fraudulent use can also lead to civil and criminal penalties. Florida DOR materials state that resale fraud may be treated as a third-degree felony and may be subject to a 200% penalty.
Under state law, sellers are permitted to refuse a resale certificate when they have reason to believe the items are not being purchased for resale or re-rental.
A Florida sales tax license and resale certificate may not be the only licenses or permits your business needs. Some industries have separate state or local requirements, especially businesses dealing with regulated products.
Businesses that manufacture, process, pack, store, or distribute food products for sale may need a separate wholesale food license. This is separate from a Florida resale certificate, and requirements are based on the type of food operation.
Other types of businesses may be required to obtain a specialized wholesale dealer license in Florida. Separate licensing may also apply to vehicles, alcohol, tobacco, fuel, pharmaceuticals, medical gases, and seafood. The exact Florida wholesale dealer license requirements depend on the business activity and the agency that regulates that product or service.
Yes. A Florida Annual Resale Certificate expires every year on December 31.
As long as the business remains active and registered to collect sales tax, Florida issues a new certificate every year. Businesses on inactive status and businesses registered only for use tax do not receive an Annual Resale Certificate.
The state has specific documentation rules for sales to out-of-state dealers that do not have a Florida Annual Resale Certificate. Out-of-state businesses should confirm the applicable Florida Department of Revenue rules before making or accepting tax-exempt resale purchases in Florida.
Out-of-state sellers may also have Florida sales-tax registration obligations if they meet Florida’s remote-seller threshold or otherwise conduct taxable activity in the state.
Yes. A business can register directly through the Florida Department of Revenue, which is a valid option for businesses that want to handle the process through the state.
FastFilings also provides a guided B2B filing option. Our online platform helps businesses prepare and submit the required information in a simpler format. FastFilings is a private B2B filing service and is not affiliated with any government agency. FastFilings service fees do not include government agency fees.
You get a wholesale license in Florida by registering as a sales and use tax dealer with the Florida Department of Revenue. Once approved, an eligible business receives a Certificate of Registration and a Florida Annual Resale Certificate for Sales Tax.
Online sellers follow the same basic registration process if they have Florida sales-tax obligations. Out-of-state online sellers should review Florida’s remote-seller rules before selling taxable goods or services into the state.
No. A Florida sales tax license generally refers to the Certificate of Registration, which relates to collecting and reporting sales tax. A resale certificate in Florida allows qualifying tax-exempt purchases or rentals for resale or re-rental.
No, not if the supplies are used by the business rather than resold or re-rented. Office supplies, furniture, computers, and tools used in operations generally do not qualify.
A Florida Annual Resale Certificate is valid through December 31 of the year shown on the certificate. Active registered sales and use tax dealers receive a new certificate annually.
Yes. FastFilings can help businesses prepare and submit the information needed for Florida sales-tax registration. Businesses may also register directly through the Florida Department of Revenue.
While you can always register directly with the Florida Department of Revenue, FastFilings gives businesses another option to obtain a wholesale license. Our B2B online filing platform offers a guided way to prepare and submit the required information, which many business owners find more convenient than working through the state process on their own.
