Before a distributor will sell to you tax-free, Florida requires you to document that the purchase is for resale. That is the job of the Florida Annual Resale Certificate for Sales Tax, and getting one is an early, unavoidable step for any reseller based in the state.
This guide covers the Florida specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.
Certificate: Florida Annual Resale Certificate for Sales Tax (Form DR-13). Prerequisite registration: Sales and Use Tax Certificate of Registration (Form DR-11). Issuing agency: Florida Department of Revenue.
No – Florida does not accept out-of-state resale certificates; drop shipments to unregistered out-of-state resellers are generally taxable, so suppliers require a Florida Annual Resale Certificate.
Florida provides an online lookup where a supplier can confirm your registration is valid: official verification tool. Expect serious distributors to use it — verifying buyer credentials is a standard part of wholesale onboarding, and supplier profiles in our catalogue note when a resale certificate is required.
DR-13 expires every December 31 and is automatically reissued in mid-November for active accounts; the underlying registration itself does not expire
Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.
Suppliers can verify certificate numbers online, by phone (877-357-3725), or via the FL Tax mobile app. Remember to download the new DR-13 each year or suppliers may reject the expired one.
Facts above summarise official Florida Department of Revenue guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.