Florida Resale Certificate 2026: Complete Guide to DR-13 and Tax-Free Purchasing
Florida is the third-largest state in the U.S. by population and one of the most active for retail and wholesale businesses. If you buy goods for resale in Florida, understanding the state's Annual Resale Certificate for Sales Tax, Form DR-13, is essential to purchasing tax-free and staying compliant with the Florida Department of Revenue (DOR).
This guide covers everything you need to know about the Florida resale certificate in 2026, including the DR-13 form, tax rates, qualifying purchases, contractor-specific rules, and the most common mistakes businesses make.
What Is the Florida Resale Certificate (DR-13)?
The Florida Annual Resale Certificate for Sales Tax, officially known as Form DR-13, is a document that allows registered dealers to purchase or rent taxable goods and services tax-free when those items will be resold or re-rented as part of normal business operations.
Key facts about Form DR-13:
- Issued by the Florida Department of Revenue
- Tied to your Florida sales tax registration (Certificate of Registration, Form DR-11)
- Must be renewed annually; a new DR-13 is generated each calendar year
- Allows you to buy inventory and goods for resale without paying sales tax at the point of purchase
Without a valid DR-13, your suppliers are required to charge you Florida sales tax on every transaction, even if you intend to resell the goods.
Florida Sales Tax Rates in 2026
Florida has a layered sales tax system that every reseller should understand.
State Base Rate
Florida's state sales tax rate is 6%. This applies uniformly across the state to all taxable transactions.
Discretionary Sales Surtax
On top of the 6% state rate, most Florida counties impose a Discretionary Sales Surtax (DSS) that ranges from 0% to 2%, depending on the county. This surtax applies to the first $5,000 of a single transaction.
| County Example | Surtax Rate | Combined Rate |
|---|---|---|
| Miami-Dade | 1.0% | 7.0% |
| Hillsborough (Tampa) | 1.5% | 7.5% |
| Orange (Orlando) | 0.5% | 6.5% |
| Duval (Jacksonville) | 1.5% | 7.5% |
| Palm Beach | 1.0% | 7.0% |
| Monroe (Keys) | 1.5% | 7.5% |
| Alachua (Gainesville) | 1.0% | 7.0% |
Why this matters for resellers: When you purchase with a valid DR-13, you avoid both the 6% state tax and the county surtax. On a $10,000 inventory order in Hillsborough County, that saves you $750.
Use our savings calculator to estimate how much your specific business can save with a Florida resale certificate.
Who Qualifies for a Florida Resale Certificate?
To obtain a Florida DR-13, you must first register as a Florida sales tax dealer with the Department of Revenue. You qualify if you:
- Sell, rent, or lease tangible personal property at retail or wholesale
- Operate any business that collects sales tax in Florida
- Sell taxable services (such as cleaning, pest control, or commercial real estate rentals)
- Sell admissions, amusement machine receipts, or other taxable items
Business types that commonly qualify:
- Retailers (brick-and-mortar and e-commerce)
- Wholesalers and distributors
- Restaurants and food service businesses buying ingredients for resale
- Rental companies (equipment, vehicles, event supplies)
- Online sellers with Florida nexus
Who does NOT qualify:
- Consumers buying for personal use
- Businesses buying supplies, tools, or equipment for their own use (not for resale)
- Nonprofits seeking tax exemption (they use a different form, the Consumer's Certificate of Exemption)
How to Apply for a Florida Resale Certificate
Step 1: Register as a Florida Dealer
Before you can receive a DR-13, you need to register for a Florida Certificate of Registration (DR-11).
Online registration:
- Visit the Florida Department of Revenue's e-Services portal
- Complete the Florida Business Tax Application (Form DR-1)
- Provide your Federal EIN (or SSN for sole proprietors), business details, and estimated taxable sales
Processing time: Online applications are typically processed within 3-5 business days.
Step 2: Receive Your DR-13
Once registered, the Department of Revenue issues your Annual Resale Certificate (DR-13) automatically. It is available through your online account and is also mailed to your registered business address.
Step 3: Provide DR-13 to Suppliers
Give your DR-13 to any supplier from whom you wish to purchase goods tax-free for resale. The supplier keeps it on file.
Need help with the application process? We handle the entire registration from start to finish.
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What Qualifies for the Resale Exemption?
Using the DR-13 correctly is critical. Not everything you buy qualifies.
Purchases That ARE Exempt (Tax-Free)
- Inventory for resale: Products you will sell to customers
- Raw materials: Components that become part of a finished product you sell
- Packaging materials: Boxes, bags, and wrapping used to package goods for sale
- Items for re-rental: Equipment or goods you rent to customers
Purchases That Are NOT Exempt
- Office supplies and furniture: Used by your business, not resold
- Tools and equipment: Used in operations, not transferred to customers
- Fixtures and displays: Store shelving, signage, etc.
- Vehicles: Business-use vehicles
- Consumables: Cleaning supplies, printer ink, etc. used internally
The test is simple: Will this specific item be resold, re-rented, or become a physical part of a product that is resold? If yes, it qualifies. If no, you pay tax.
Florida-Specific Rules for Contractors
Contractors in Florida face some of the most complex resale certificate rules. Understanding these rules can prevent serious audit issues.
General Rule: Contractors Are Consumers
In Florida, contractors who purchase materials and install them into real property are generally treated as the end consumer of those materials. This means:
- You pay sales tax when purchasing construction materials
- You do not separately charge your customer sales tax on the installed materials
- Your DR-13 cannot be used for materials that will be permanently installed into real property
Exceptions for Contractors
There are situations where contractors can legitimately use a resale certificate:
1. Retail sales of materials (not installed) If you sell building materials over the counter without installation, those purchases qualify for the resale exemption.
2. Repairs to tangible personal property Repairs to items that are not real property (such as equipment or appliances that remain personal property) may qualify differently.
3. Mixing tax-paid and exempt purchases If you operate both a retail store and a contracting business, keep meticulous records separating which purchases are for resale and which are for your contracting operations.
What This Means in Practice
| Purchase | Contractor Use | Tax Treatment |
|---|---|---|
| Lumber for home renovation | Installed into real property | Pay tax at purchase |
| Paint for office remodel | Installed into real property | Pay tax at purchase |
| Faucet sold over the counter | Retail sale, not installed | Buy tax-free with DR-13 |
| Light fixtures for retail display | Store inventory | Buy tax-free with DR-13 |
For a detailed breakdown of how resale certificates apply to contractors nationwide, read our construction materials sales tax guide or the original contractor-specific guide.
Annual Renewal: What You Need to Know
Unlike many states where resale certificates never expire, Florida's DR-13 is issued annually and tied to the calendar year.
How Renewal Works
- The Department of Revenue automatically issues a new DR-13 each January
- The certificate is valid for the calendar year printed on it (January 1 through December 31)
- Your suppliers should receive or request an updated DR-13 at the start of each year
What Happens If You Don't Update
- Suppliers may begin charging you sales tax
- Using an expired DR-13 after the calendar year can create compliance issues
- Auditors will check that certificates on file match the tax period in question
Best practice: At the beginning of each year, proactively send your new DR-13 to all regular suppliers.
Keeping Your Registration Active
Your DR-13 is only valid as long as your Florida dealer registration is active. Your registration can become inactive if you:
- Fail to file sales tax returns
- Fail to remit collected sales tax
- Close or dissolve your business
- Let your registration lapse
Common Mistakes with Florida Resale Certificates
Mistake 1: Using DR-13 for Non-Qualifying Purchases
Buying office furniture, company vehicles, or operational supplies with your resale certificate is illegal and a red flag during audits. Only use it for items genuinely intended for resale.
Mistake 2: Forgetting to Renew Annually
Since Florida issues a new DR-13 each year, failing to update your suppliers means they may start charging you tax, or worse, you may be using an outdated certificate.
Mistake 3: Misunderstanding Contractor Rules
Many Florida contractors assume they can use the DR-13 for all material purchases. In reality, materials installed into real property are taxable at the point of purchase.
Mistake 4: Not Keeping Records
Florida requires you to maintain records for at least 3 years from the date a return was filed or was due, whichever is later. The DOR can audit further back if fraud is suspected.
Mistake 5: Ignoring the Discretionary Surtax
Some businesses forget that the county surtax also applies. When calculating tax owed on non-exempt purchases, always include the local rate.
Mistake 6: Providing Your Certificate for Out-of-State Purchases
If you purchase goods from an out-of-state vendor who ships into Florida, the transaction may still be subject to Florida use tax. A DR-13 does not exempt you from use tax obligations on goods consumed in Florida.
How Much Can You Save?
The savings from a Florida resale certificate add up quickly. At a combined rate of 7% (6% state + 1% surtax), the math is straightforward:
| Annual Inventory Purchases | Tax Saved |
|---|---|
| $25,000 | $1,750 |
| $50,000 | $3,500 |
| $100,000 | $7,000 |
| $250,000 | $17,500 |
| $500,000 | $35,000 |
Calculate your exact savings with our savings calculator.
Florida Resale Certificate FAQs
Q: Does the Florida DR-13 expire? A: Yes. Unlike many states, Florida issues a new Annual Resale Certificate each calendar year. You must update your suppliers annually.
Q: Can I use my Florida certificate in other states? A: Not directly. Each state has its own certificate requirements. Some states accept the Multistate Tax Commission (MTC) Uniform Certificate, but you should check each state's rules. See our guide to multi-state resale certificates.
Q: Do I need a separate certificate for each business location? A: Each location registered with the Florida DOR receives its own certificate. If you have multiple locations, each needs its own DR-13.
Q: What if I'm audited? A: The DOR will review your purchase records and the resale certificates you accepted from buyers (or provided to suppliers). Having complete, current documentation is your best defense.
Q: Is there a fee to register? A: Florida does not charge a fee for sales tax registration itself, though there may be associated costs depending on your business structure.
Get Started with Your Florida Resale Certificate
Whether you are opening a new business in Florida or need to get properly set up for tax-free purchasing, we can help you through the entire process.
- Fast processing and expert guidance
- All Florida DOR requirements handled
- Ongoing support for renewals and compliance questions
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For more details on Florida's specific requirements, visit our Florida state page.
A Florida resale certificate is one of the most valuable documents for any business buying goods for resale in the Sunshine State. Get registered, keep your DR-13 current, and use it correctly. Your profit margins will thank you.
Related Articles
- What Is a Resale Certificate? - New to resale certificates? Start with the fundamentals before diving into Florida-specific rules.
- How to Renew Your Resale Certificate - Florida requires annual renewal. Learn how to keep your DR-13 current.
- Common Resale Certificate Mistakes That Trigger Audits - Avoid the errors that lead to Florida DOR audit assessments.