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.)