How to Fill Out Florida Form DR-13 (w/Examples) + FAQs

Florida Form DR-13 is the Annual Resale Certificate for Sales Tax that lets a registered Florida business buy goods or services tax-free when those items will be resold or re-rented to customers. You do not actually “fill out” DR-13 from scratch. The Florida Department of Revenue (FDOR) issues a pre-printed certificate to every active sales tax dealer each year, and the dealer presents a copy to suppliers in place of paying Florida’s 6% state sales tax plus county surtax.

The hidden problem is that nearly every Florida dealer treats DR-13 as a simple “tax-free shopping pass,” and that misunderstanding leads to a 200% penalty under Fla. Stat. § 212.085 plus possible third-degree felony charges. According to the FDOR’s most recent Tax Compliance & Enforcement data, resale certificate misuse is among the top five sales tax audit findings in Florida, with audit assessments topping $1.2 billion in recent fiscal years.

Here is what you will learn in this guide:

📝 How to read every box on Form DR-13 and present it to a vendor without errors
🔍 How to verify another business’s DR-13 using the FDOR Certificate Verification system before accepting it
⚖️ The federal and Florida statutes, rules, and court rulings that govern resale certificates
💡 Real-world examples for restaurants, e-commerce sellers, contractors, and wholesalers
🚨 The seven most expensive mistakes Florida dealers make and the penalties each one triggers

What Florida Form DR-13 Actually Is

Florida Form DR-13 is the Annual Resale Certificate for Sales Tax issued under Fla. Stat. § 212.07 and Rule 12A-1.039, Florida Administrative Code. It is the document a Florida-registered sales tax dealer gives to a supplier so the supplier does not have to charge sales tax on items the dealer will resell, re-rent, or incorporate into a product for resale.

In plain English, DR-13 is the state’s way of avoiding double-taxation on the same goods. Florida only wants tax collected once: at the final retail sale to a consumer. If a wholesaler charged tax to a retailer, and the retailer charged tax to the customer, the same shirt would be taxed twice. The certificate tells the seller, “Don’t charge me tax. I will collect it from my customer.”

The consequence of using DR-13 incorrectly is severe. Under Fla. Stat. § 212.085, buying personal-use items tax-free with a resale certificate is a third-degree felony, plus a mandatory penalty of 200% of the tax avoided. A real example: a Tampa boutique owner who buys $5,000 of office furniture for her home using her DR-13 owes the $300 sales tax, a $600 penalty, and faces criminal exposure.

A common misconception is that DR-13 also covers items the business consumes itself, like cleaning supplies, packaging tape used for shipping, or office computers. It does not. Those items are use tax purchases, and they are reported on the dealer’s Form DR-15 sales and use tax return.

DR-13 vs. DR-14 vs. DR-1 vs. DR-15

These four forms work together, but each has a distinct job. Knowing the difference prevents you from handing the wrong form to a vendor or missing a registration step.

Form	Purpose	Who Uses It
DR-1 — Florida Business Tax Application	Register a new business for sales tax, reemployment tax, and other Florida taxes	Any new dealer before opening
DR-13 — Annual Resale Certificate	Buy inventory tax-free for resale during one calendar year	Active registered dealers
DR-14 — Consumer’s Certificate of Exemption	Buy items tax-free as a 501(c)(3) charity, church, or government entity	Nonprofits, religious orgs, governments
DR-15 — Sales and Use Tax Return	Remit collected sales tax to FDOR monthly, quarterly, or annually	All registered dealers

The DR-13 is not an exemption certificate. It is a resale certificate. The legal distinction matters because exemption certificates under Fla. Stat. § 212.08 cover purchases that will never be taxed, while DR-13 only delays the tax until the final sale.

The consequence of confusing the two is real. If a contractor uses DR-13 to buy lumber that becomes part of a real-property improvement, that contractor is the end user under Rule 12A-1.051, F.A.C., and the resale certificate does not apply. The contractor owes use tax on the lumber.

How Form DR-13 Is Issued (You Do Not Apply for It)

Form DR-13 is automatically generated each year by FDOR for every active dealer registered under Fla. Stat. § 212.18. You do not file an application for it. You earn it the moment you register your business with Form DR-1 and receive your Sales Tax Certificate of Registration (Form DR-11).

Each November and December, FDOR posts the next year’s DR-13 to the dealer’s online account at the FDOR taxpayer portal. Paper copies are mailed only to dealers who are not enrolled in eServices. The certificate is valid from January 1 through December 31 of the printed year, with no grace period after expiration.

The consequence of using an expired DR-13 is that the vendor becomes liable for the uncollected sales tax. Under Rule 12A-1.039(4), F.A.C., a seller who accepts a stale or invalid certificate “in good faith” is still on the hook unless the seller verified it through the FDOR system on or near the date of sale.

A common misconception is that the DR-11 Certificate of Registration and the DR-13 Annual Resale Certificate are the same document. They are not. The DR-11 stays the same forever. The DR-13 is reissued every year with a new control number and barcode.

What Information Already Appears on Your DR-13

When FDOR issues your DR-13, every field is pre-filled. Your only job is to read it carefully, sign it (when a vendor requires a signed paper copy), and hand it over. The certificate displays:

Your business name exactly as registered on the DR-1 application
Your business address (the physical Florida location, not a P.O. box)
Your Certificate of Registration Number (the long 13-digit Florida sales tax number)
The Business Partner Number (BPN), a shorter ID FDOR uses for internal lookups
The calendar year for which the certificate is valid
A document control number and scannable barcode for FDOR verification

If any of this information is wrong on the printed certificate, you must update your account through the FDOR Address/Account Change tools before you use it. The consequence of using a DR-13 with a wrong name or address is that the vendor’s “good faith” defense collapses during audit, and both parties get assessed.

Step-by-Step: How to Use Florida Form DR-13

Because the form is preprinted, “filling it out” really means presenting it correctly. Below are the exact steps every Florida dealer should follow, whether the purchase happens in person, over the phone, or online.

Step 1: Download Your Current-Year DR-13

Log in to your account at the FDOR Sales and Use Tax portal. Click “Print Annual Resale Certificate.” Save the PDF to a secure folder labeled by year. Print at least one paper copy if you buy from vendors who do not accept digital files.

The consequence of using a screenshot or photo instead of the official PDF is that some vendors and FDOR auditors reject it as unverifiable. Sarah, a Miami online reseller, learned this when her wholesaler refused a phone-camera image of her certificate and charged her $480 in tax on a $8,000 inventory order.

A common misconception is that one PDF works forever. It does not. Every January 1, you must download the new year’s certificate. Old PDFs are dead documents.

Step 2: Confirm the Pre-Printed Information

Before sending the DR-13 to a vendor, verify five fields:

Business name matches your operating name and EIN records
Florida sales tax registration number is correct (13 digits)
Business address matches your current physical location
Calendar year is the current year
The barcode and control number are clearly readable

If anything is wrong, fix the underlying record at FDOR first. The consequence of sending an incorrect DR-13 is the vendor cannot rely on it, and you may be charged tax anyway.

Step 3: Provide the Certificate to the Vendor

You can deliver DR-13 three ways under Rule 12A-1.039(3), F.A.C.:

Hand the vendor a printed paper copy at the time of sale
Email or upload the PDF to the vendor’s tax-exempt account portal
Provide your Certificate of Registration number by phone, and let the vendor verify online

The phone option is the most efficient for repeat purchases. James, a Jacksonville food-truck owner, gives his vendors only the registration number once, and the vendor verifies it electronically. He never re-sends the PDF.

The consequence of skipping verification is on the vendor. If a Florida supplier accepts a number without checking the FDOR online verification tool, and that number is fake or expired, the supplier owes the tax.

Step 4: Vendor Verifies the Certificate

The selling vendor must verify your DR-13 through the Florida Annual Resale Certificate Verification system or by calling FDOR at 877-357-3725. Verification can be done one number at a time or in batches of up to 50,000 numbers per file upload.

The vendor must keep proof of verification — a screenshot, transaction confirmation number, or batch report — for three years from the sale date under Fla. Stat. § 213.35. The consequence of failing to keep proof is a full assessment of uncollected tax, plus a 10% penalty and interest, during a routine audit.

Step 5: Sign Only When the Vendor Requires It

The pre-printed DR-13 does not require a signature to be valid. However, some vendors maintain their own internal exemption files and ask the buyer to sign a separate vendor form attesting to resale intent. Sign that form only if the items truly will be resold.

Signing a false statement of resale intent is a third-degree felony under Fla. Stat. § 212.085, punishable by up to five years in prison plus the 200% penalty.

Step 6: Keep Your Own Records of Each Tax-Free Purchase

Maintain invoices that clearly show the items purchased tax-free and your DR-13 number on the invoice. Track resale purchases separately from use-tax purchases in your bookkeeping software. This separation is critical when filing Form DR-15.

The consequence of mixing resale and use-tax purchases is that an FDOR auditor will assume the worst, and assess use tax on every untracked purchase. Maria, a Naples interior-design retailer, lost $14,000 in an audit because her receipts did not separate inventory from showroom décor.

Examples: Filling Out and Using DR-13 in Real Scenarios

The fastest way to understand DR-13 is to walk through real Florida transactions. Each example shows the right way to use the certificate and the consequence if it is misused.

Example 1: Rachel’s Orlando Boutique

Rachel owns Citrus & Sage, a clothing boutique in Orlando. She buys 200 dresses at $40 each from a Georgia wholesaler who ships to Florida. The wholesaler asks for her resale documentation. Rachel emails her PDF DR-13 along with her Florida sales tax number. The wholesaler verifies the number through FDOR’s online tool and ships the dresses tax-free.

When Rachel sells each dress at $99, she charges 6.5% (6% state plus 0.5% Orange County surtax) and remits that tax on her DR-15. The system works because tax is collected once, at the final retail sale. If Rachel had also tried to buy display mannequins tax-free, she would owe use tax on those mannequins, because they are not for resale.

Example 2: David’s Jacksonville Food Truck

David runs a taco truck. He buys tortillas, meat, cheese, and to-go containers from a restaurant supply store. All of these items become part of the meals he sells, so he provides his DR-13 to the supply store and pays no tax. The to-go containers qualify because they transfer to the customer with the food under Rule 12A-1.040, F.A.C..

David also buys a new commercial freezer for $4,000. He cannot use DR-13 for the freezer because he is the end user. If he tries, he commits a third-degree felony. The 6% state plus 1% Duval County surtax means $280 in tax due, plus a $560 penalty, plus possible criminal charges.

Example 3: Lisa’s Online Etsy Store

Lisa makes candles in Tampa and sells them on Etsy. She buys wax, wicks, jars, and labels using her DR-13. All four items become part of the finished candle she sells. When a customer in Miami orders a candle, Lisa charges Florida sales tax based on the customer’s destination ZIP code, then files DR-15 monthly.

If Lisa buys a $1,200 ring light for her product photography using her DR-13, that is misuse. The ring light is consumed by her business, not resold. She owes use tax on the full $1,200 plus penalty.

Three Most Common DR-13 Scenarios at a Glance

Buyer Action	Tax Outcome
Buys inventory clearly meant for resale, presents valid DR-13	No tax charged; buyer collects tax on retail sale
Buys mixed-use items (some resale, some business use) on one invoice	Tax due on the business-use portion; misuse penalty if undisclosed
Buys personal-use items with DR-13 (furniture, electronics, gifts)	200% penalty plus felony exposure under § 212.085

Mistakes to Avoid With Form DR-13

Florida’s resale certificate rules are strict, and the most expensive errors are also the most common. Here are the seven mistakes that drive the highest audit assessments, drawn from FDOR enforcement reports and published Technical Assistance Advisements.

Using last year’s DR-13 in January. The new certificate is required on January 1. Using a December certificate on January 2 voids the exemption, and the vendor must collect tax.
Buying personal-use items tax-free. This is a third-degree felony under § 212.085. The 200% penalty is mandatory, not discretionary.
Letting employees use the certificate for shopping. The dealer is liable for every misuse made under its certificate number. Employees do not need to know it; lock it in your accounting system.
Failing to verify a customer’s DR-13 before selling tax-free. Vendors who skip verification eat the tax. Use the FDOR verification system on every transaction.
Mixing resale and use-tax purchases on the same invoice without flagging. Auditors assume everything was misused. Always ask the vendor to split invoices.
Using DR-13 for real-property contractor materials. Under Rule 12A-1.051, F.A.C., most contractors are end users of materials. Misuse triggers full assessment plus penalty.
Letting your sales tax registration lapse. A canceled registration cancels your DR-13 instantly. Any tax-free purchase after lapse is a felony.
Photocopying another business’s DR-13. Each certificate is tied to one specific dealer. Sharing or borrowing a number is fraud under § 212.085.
Forgetting to remit collected tax on DR-15. The whole point of DR-13 is that you collect tax later. Failing to remit triggers the 10% Fla. Stat. § 212.12 penalty plus interest.

Do’s and Don’ts of Florida Form DR-13

These rules keep you compliant and audit-proof. Each do and don’t is tied to a specific Florida statute or rule.

Do’s

Do download the new DR-13 each January because the prior year’s certificate has zero legal effect after December 31.
Do verify every customer’s certificate before selling tax-free, because Rule 12A-1.039 puts the burden on the seller.
Do keep verification proof for three years because § 213.35 sets that as the audit lookback period.
Do separate resale and use-tax purchases in your books, because mixed invoices signal misuse to an FDOR auditor.
Do update your business address with FDOR before ordering, because a stale address invalidates the certificate.

Don’ts

Don’t use DR-13 for office supplies because office supplies are consumed by the business, not resold, and trigger use tax.
Don’t share your DR-13 with another company because each certificate is tied to one Florida dealer under § 212.18.
Don’t accept a customer’s DR-13 by photo only because photos are easy to forge and FDOR may reject them as proof.
Don’t sign vendor “blanket” exemption forms casually because each signature is a sworn statement under perjury rules.
Don’t ignore mail from FDOR about your registration status, because a lapsed registration kills your DR-13 instantly.

Pros and Cons of Using Form DR-13

Even though DR-13 is mandatory for resale buying, dealers should understand both the benefits and the risks before relying on it.

Pros

Cash-flow boost because you skip the 6%–8.5% sales tax on every inventory purchase.
Single point of contact because one number works for every Florida vendor.
Easy to share electronically because FDOR allows digital delivery to vendors.
Audit trail built-in because every certificate has a unique control number tied to your account.
Free of charge because FDOR issues DR-13 automatically with no application fee.

Cons

High penalties for misuse because § 212.085 imposes a 200% penalty on every tax dollar avoided improperly.
Annual renewal hassle because you must download a new PDF every January.
Easy to forget on January 1 because some dealers still use last year’s PDF without realizing it is void.
Vendor may refuse to accept it if your registration lapses or your name has changed.
Felony exposure because intentional misuse is a third-degree felony, not just a civil penalty.

Florida Court Rulings That Shape DR-13 Use

Florida courts and FDOR Technical Assistance Advisements have refined how DR-13 must be used. The most important rulings tighten the seller’s burden of verification.

In Verizon Business Purchasing, LLC v. Department of Revenue, the Florida courts confirmed that resale claims must be supported by clear documentation tying each purchase to an actual resale, not just a general statement of resale intent. A “blanket” claim alone is not enough. The lesson: keep transaction-level proof that each tax-free item really did reappear on a customer invoice.

In Technical Assistance Advisement 19A-018, FDOR ruled that a seller who accepts a buyer’s resale number but never checks it through the verification system loses the good-faith defense. The advisement’s plain message is that verification is no longer optional — it is the seller’s duty.

The consequence of ignoring these rulings is that vendors who rely on a customer’s word, instead of the FDOR verification system, become the tax collector of last resort. A common misconception is that an annual blanket certificate satisfies these rulings; it does not, unless paired with transaction-level invoice documentation.

Federal vs. Florida Treatment of Resale Certificates

There is no federal sales tax in the United States, so DR-13 is purely a state instrument. However, the federal government recognizes Florida’s sales tax framework when calculating federal income tax deductions for sales tax on Schedule A. That federal deduction does not affect resale certificates directly, but it ties Florida’s recordkeeping rules into your federal return.

Florida’s resale certificate framework is also harmonized loosely with the Streamlined Sales and Use Tax Agreement (SSUTA), which Florida has not fully joined. As a result, Florida dealers cannot use a Streamlined Sales Tax exemption certificate in place of DR-13 when buying within Florida. Out-of-state suppliers shipping into Florida should always request the actual DR-13.

The consequence of confusing federal, Streamlined, and Florida rules is that a dealer may rely on the wrong form and get assessed under Rule 12A-1.039. For example, a multi-state seller using a Multistate Tax Commission certificate in Florida is not protected — Florida requires DR-13.

Penalties, Audits, and Criminal Exposure

The penalty framework around DR-13 is among the toughest in the country. Florida law treats resale certificate misuse as both a civil and a criminal violation under Fla. Stat. § 212.085.

The civil penalty is 200% of the tax avoided. The criminal penalty is a third-degree felony, which carries up to five years in state prison and a $5,000 fine. FDOR may also revoke the dealer’s Certificate of Registration under § 212.18(3)(d), which shuts down the business’s ability to operate legally.

A real-world example: in 2024, FDOR audit teams flagged a Broward County electronics reseller for $87,000 in personal-use purchases made under a DR-13. The business owed $5,220 in tax, $10,440 in penalty, plus interest at the § 213.235 floating rate. The owner pleaded out to a felony charge.

The common misconception is that a first-time misuse is a “warning offense.” It is not. FDOR may, but does not have to, settle administratively. Auditors are trained to flag every misuse for the full 200% penalty.

County Surtax and DR-13

DR-13 covers state sales tax and county discretionary sales surtax together. When you buy tax-free with DR-13, you skip both layers. When you sell to a customer, you must collect both. Florida counties charge surtax rates from 0% (Citrus County) up to 1.5% (Duval, Hillsborough, others), per the FDOR Discretionary Sales Surtax Information.

The surtax is destination-based. If your business is in Tampa but you ship to Miami, you charge Miami-Dade’s surtax, not Hillsborough’s. A common mistake: e-commerce sellers default to their home county’s rate and underpay or overpay surtax. The consequence of mis-rating surtax is full reassessment of every wrong invoice during audit, plus penalty.

A real example: Marcus, an Orlando-based online seller, charged Orange County’s 0.5% surtax on every order, including those shipped to Miami-Dade (1%). After two years, his audit assessment was $42,000 in undercollected surtax plus penalty. The fix is rate-lookup automation tied to the Florida Address/Jurisdiction Database.

Special Industries and DR-13

Certain industries get special DR-13 treatment because of how their goods flow.

Restaurants and Food Service

Restaurants use DR-13 for ingredients, single-use packaging, and to-go items because all of those transfer to the customer. Reusable items like dishware, fryers, and cleaning supplies are not covered. The line is drawn by Rule 12A-1.0115, F.A.C.. Misclassifying reusables as resale items is one of the top three audit findings in the food sector.

Real-Property Contractors

Most contractors are end users of building materials under Rule 12A-1.051. They cannot use DR-13 to buy lumber, drywall, or paint that gets installed into real property. The exception is contractors operating under a “retail sale plus installation” contract who track inventory like a retailer.

E-Commerce and Drop-Shippers

Drop-shippers use DR-13 to buy goods that ship directly from the manufacturer to the customer. The drop-shipper never touches the goods, but the resale chain is still valid. This protects platforms like Amazon FBA sellers, Etsy makers, and Shopify retailers from double-taxation on inventory.

Wholesalers and Distributors

Wholesalers almost never sell to end users, but when they do, they must collect tax. Using DR-13 in your supply chain does not exempt you from tax on rare retail sales. Track those sales carefully on DR-15.

FAQs About Florida Form DR-13

Do I have to apply for Florida Form DR-13?

No. FDOR issues DR-13 automatically every year to active registered sales tax dealers. You only need to register your business once using Form DR-1, and the certificate appears in your account each January.

Is Florida DR-13 valid in other states?

No. DR-13 is a Florida-only document. Out-of-state purchases require that state’s resale certificate or a Multistate Tax Commission Uniform Sales & Use Tax Certificate, depending on the seller’s policies and jurisdiction.

Can I use DR-13 to buy office supplies for my own business?

No. Office supplies are consumed by your business, not resold to a customer. Buying them with DR-13 is misuse and triggers a 200% penalty plus possible felony charges under Fla. Stat. § 212.085.

Does DR-13 expire?

Yes. Each DR-13 is valid only for the calendar year printed on it, January 1 through December 31. You must use the new year’s certificate starting January 1, with zero grace period.

Do I have to sign Form DR-13?

No. The pre-printed DR-13 is valid without a signature. Some vendors maintain their own forms that require a signature, but the FDOR-issued DR-13 itself does not need one.

Can a vendor refuse my DR-13?

Yes. A vendor can refuse if your certificate is expired, your registration has lapsed, the information is wrong, or the vendor cannot verify it through the FDOR verification tool.

Does DR-13 cover discretionary county surtax?

Yes. A valid DR-13 exempts both the 6% state sales tax and the county discretionary surtax, because the surtax is collected through the same DR-15 framework as state tax.

Is buying personal items with DR-13 a crime?

Yes. Intentional misuse is a third-degree felony under Fla. Stat. § 212.085, punishable by up to five years in prison, a $5,000 fine, and a mandatory 200% civil penalty on the avoided tax.

Can I use DR-13 if my registration is suspended?

No. A suspended or revoked registration immediately voids your DR-13. Any tax-free purchase made afterward is treated as fraud and triggers full tax, penalty, interest, and possible criminal exposure.

Do drop-shippers need DR-13?

Yes. A Florida drop-shipper buying from a wholesaler must give the wholesaler a DR-13 to avoid tax on inventory, even though the goods ship directly to the end customer.

Can I use DR-13 to buy a vehicle for business use?

No. Vehicles used by the business are consumed by the business, not resold. Buying them tax-free with DR-13 is misuse, and Florida vehicle dealers are required to collect tax on every non-resale purchase.

How long must I keep DR-13 records?

Yes, records must be kept for at least three years. Under Fla. Stat. § 213.35, FDOR’s standard audit lookback is three years, so dealers should retain certificates, verifications, and invoices for that period or longer.

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