How to properly use your sales tax
Businesses that register with the Department of Revenue to collect sales tax are issued a Florida Annual Resale Certificate for Sales Tax (Annual Resale Certificate). The certificate allows the business owners or their representatives to buy or rent property or services tax-free (when purchases or rentals will be resold or rented).
Examples of purchases or rentals that you may make without paying sales and use tax include:
- Items that become a component part of a product you sell
- Items resold as tangible personal property and services that are resold.
- Services that will be resold as part of your regular business operations.
- But not resold or rented.
- Before selling or renting the goods.
- By your business or for personal purposes. (For example: furniture, office equipment, computers, or supplies.)