Register for Florida Sales Tax — Form DR-1 Explained

Registering for Florida sales and use tax

Florida requires registration before a business begins making taxable sales. Here is what the Department of Revenue and Chapter 212 say about who registers, how, and what arrives afterwards.

Reviewed against published state sources on August 21, 2026. Rules and figures change — always confirm with the agency before acting.

Florida requires a Certificate of Registration before a business begins making taxable sales. Section 212.18(3), Florida Statutes, states that the application “must be submitted to the department before the person, firm, copartnership, or corporation may engage in such business.”

Who has to register

The Department lists activities that create a registration obligation, including selling taxable items at retail, repairing or altering tangible personal property, renting or leasing personal property, renting short-term living accommodations, charging admission to places of amusement, sport or recreation, and operating vending or amusement machines. Out-of-state sellers with no Florida location register once their remote sales into Florida exceed $100,000 in the previous calendar year.

How to apply

Online: The Florida Business Tax Application on the Department's registration page — floridarevenue.com/taxes/eservices/registration
On paper: Form DR-1, Florida Business Tax Application. Additional business locations use Form DR-1A.
Processing: The Department asks applicants to allow three business days before checking application status.
What arrives: A welcome package containing the Certificate of Registration, an Annual Resale Certificate, and an information brochure.
Fee: The Department does not publish a registration fee on its sales tax or registration pages. Confirm current charges with the Department rather than relying on third-party figures.

A $100 figure that is often misreported

Section 212.18(3)(d) provides a $100 registration fee as a penalty against a person who fails or refuses to register — it is not the price of registering. The Department may waive it for reasonable cause. Do not confuse the two.

The Annual Resale Certificate

Registered dealers receive an Annual Resale Certificate, which is used to buy inventory and certain other items tax-free when they will be resold or re-rented. It is issued to registered dealers only and is not a general exemption from tax. The Department reissues it each year.

After you register

The Department assigns a filing frequency based on expected collections. See filing frequency and due dates.
Returns are required for every reporting period, including periods with no activity.
Enrolment for electronic filing and payment is done through the Department's e-Services portal — and is mandatory above a $5,000 prior-fiscal-year threshold.

Closing or changing a business

Registration details — address, ownership, business activity, closure — are updated through the Department's Account Management and Registration service. A final return is filed for the last period of operation. Failing to close a registration leaves the filing obligation open, which is a common source of estimated assessments and late penalties for businesses that stopped trading.

Common questions

How long before I start selling do I have to register in Florida?

Section 212.18(3), Florida Statutes, requires the application to be submitted before the business engages in the taxable activity. There is no stated grace period.

Does an out-of-state seller have to register in Florida?

A remote seller must register once its remote sales into Florida exceed $100,000 in the previous calendar year, per the Department of Revenue.

What does it cost to register for Florida sales tax?

The Department of Revenue does not publish a registration fee on its sales and use tax or registration pages. Any figure quoted elsewhere should be confirmed directly with the Department. Separately, a $100 fee applies under s. 212.18(3)(d) as a penalty for failing to register.

What is an Annual Resale Certificate used for?

A registered dealer uses it to purchase items tax-exempt when those items will be resold or re-rented. It is issued to registered dealers and is not a blanket exemption certificate.