For many business owners in Florida, their annual Florida resale certificate is a key component to a profitable business. If the business had to pay sales tax when buying inventory, then the company's capital to buy inventory, pay employees, and support the business owner's family is substantially hindered. Sure, a business is legally allowed to take a credit for sales tax paid on inventory, but the process is not only time consuming, but also a huge sales tax audit red flag when the FL DOR sees credits on a sales tax return. So, this time of year, many business owners are sitting by the mail box waiting for our comrades in Tallahassee to send the 2015 annual resale certificate. Well, you are going to be waiting a very, very long time because the FL Department of Revenue is not mailing businesses their resale certificate this year.
As a cost saving measure and probably a way to make the resale certificate more easily available, the Florida DOR will only make sales tax resale certificates available online. Slightly counter to the whole cost saving measure concept, the FL DOR sent every Florida registered business a letter letting them know the resale certificate will only be available only online, but perhaps the idea is it will save costs in the long term. As a plus, business owners will be able to download their sales tax resale certificate at any time and multiple times. So business owners will no longer have to wait for weeks to receive a replacement for a lost resale certificate.
Combine the new online resale certificate with Florida's new sales tax app that allows a business to confirm someone's resale certificate and I can honestly say that the FL Department of Revenue is starting to join the internet based world we all live in. Since most business are already required to file Florida sales tax returns electronically, most business already have the means to log into their FL DOR account. This is where you download you current resale certificate. For your convenience, below is a link to log directly into the portal where you access your FL DOR online account to download the resale certificate:
Login to FL DOR E-File Services Portal HERE
Enroll for FL DOR E-File Services HERE
UPDATE 1/18/15: Received word from the top level of the FL DOR that any tapxayer that filed paper returns during 2014 was supposed to be mailed a paper copy of the resale certificate. Everyone else is required to download the resale certificate.
If you have any other Florida Sales and Use Tax questions, then please don't hesitate to contact our firm. At the Law Offices of Moffa, Sutton, & Donnini, P.A., the vast majority of our practice is devoted to helping business owners deal with the Florida Department of Revenue. From audits and administrative appeals, to collections and even criminal defense, Florida sales and use tax is simply what we do. With offices in Tampa and Fort Lauderdale, we help businesses and business owners throughout the state. If you have a Florida sales tax question, then please take advantage of our FREE INITIAL CONSULTATION policy. We are here to help.
About the author: Mr. Sutton is a Florida licensed CPA and Attorney and a shareholder in the law firm the Law Offices of Moffa, Sutton, & Donnini, P.A. Mr. Sutton's primary practice is Florida tax controversy, with an almost exclusive focus on Florida sales and use tax. Mr. Sutton worked for in the State and Local Tax department of one of the Big Five accounting firms for a number of years and has been an adjunct professor of law at Stetson University College of Law since 2002 teaching State and Local Tax and at Boston University College of Law since 2014 teaching Sales and Use Tax. Mr. Sutton is a frequent speaker on Florida sales and use taxes for the FICPA, Lorman Education, NBI, and the Florida Society of Accountants. Mr. Sutton is also the State and Local Tax Chairman for the American Association of Attorney – Certified Public Accountants. You can read more about Mr. Sutton in his firm BIO HERE.
ADDITIONAL RESOURCES
FL DOR SALES TAX EXEMPTION CERTIFICATE MOBILE APP, published October 7, 2014, by Jerry Donnini, Esq.
2015 FL DISCRETIONARY SALES SURTAX RATES, published January 5, 2015, by James Sutton, CPA, Esq.
FLORIDA SALES TAX AUDITS OF CAR DEALERS ON THE RISE, published November 14, 2014, by James Sutton, CPA, Esq.
WHEN A CLOSED BUSINESS ISN'T CLOSED TO FL DOR, published September 26, 2014, by Matthew Parker, Esq.
ORLANDO SALES TAX ATTORNEY| SALES TAX AUDIT, published August 18, 2014, by James Sutton, CPA, Esq.