Who Needs a Seller’s Permit in Florida?
The short answer is that a business that sells retail goods or is involved in another type of taxable activity should have a wholesale license in Florida. This includes businesses engaged in any of the following activities:
- Selling or leasing tangible personal property (including second-hand goods)
- Leasing or licensing for use commercial property
- Repairing or altering tangible personal property
- Renting out living or sleeping accommodations
- Selling services such as pest control, security, cleaning (non-residential), or detective operations
- Selling electric power
Please be aware that out-of-state businesses also must get a reseller permit in Florida if they have an office, employees, or delivery service here.