You can file your DR-1 Application to Collect Sales Tax online at http://www.myflorida.com/dor/ Registering online is free, fast, easy, and secure.

The Department will issue your registration certificate number within 36 hours of your online registration (if you register during the business week; allow more time if you register on a weekend). You may call the Department after that period to obtain your certificate number.

Who must apply?
You may be required to register to collect, accrue, and remit the tax(es) or fees listed below if you are engaged in any of the activities listed beneath the tax or fee.

• Sales Tax
• Use Tax
• Solid Waste Fees
• Unemployment Tax
• Gross Receipts Tax
• Documentary Stamp Tax
• Communications Services Tax

What if my business has more than one location?
Sales Tax: You must complete a separate application for each location.
Gross Receipts Tax for Utilities: You have the option of registering all locations under one account number or separately registering each location.
Documentary Stamp Tax: You must register each location where books and records are maintained.
Communications Services Tax: You must register each entity that has its own Federal Employer Identification Number (FEIN).

What if I am managing commercial or residential rental property for others?
For sales tax, commercial property managers must use Form DR- 1; residential property managers may use Form DR- 1 C, Application for Collective Registration for Rental of Living or Sleeping Accommodations. Contact Central Registration at 850-488-9750 for assistance.

What will I receive from the Department once I register?

1. A Certificate of Registration or notification of liability for the tax(es) for which you registered.


2. Personalized returns or reports for filing, with instructions.


3. For active sales tax and communications services tax dealers, an Annual Resale Certificate will accompany the Certificate of Registration.

What is an Annual Resale Certificate?
The Department issues Annual Resale Certificates to active, registered sales tax dealers and communications services tax dealers. The Annual Resale Certificate allows businesses to make tax-exempt purchases from their suppliers, provided the item or service is purchased for resale. A copy of a current Annual Resale Certificate must be extended to the supplier; otherwise, tax must be paid on the transaction at the time of purchase. Misuse of the Annual Resale Certificate will subject the user to penalties as provided by law.

What are my responsibilities?

1. Complete and return the DR-1 application to the Florida Department of Revenue with the applicable registration fee.


2. Complete and file tax returns and remit the tax due. A return must be filed even if no tax is due.


3. Notify the Department if your address changes, your business entity or activity changes, you open additional locations, or you close your business.


4. Provide your certificate or account number on all returns, remittances, and correspondence.

Are seminars offered?
Yes. For a schedule of upcoming seminars, visit our web page here or call the service center nearest you.