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Sales and Use Tax Direct Pay Permit - Florida Administrative Code

Sales and Use Tax Direct Pay Permit - Florida Administrative Code 2025

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The document is an application form for obtaining a Self-Accrual Authority/Direct Pay Permit for Sales and Use Tax from the Florida Department of Revenue. It outlines the necessary taxpayer information, categories for self-accrual authority, and certification requirements. The permit allows qualifying entities to pay sales tax directly to the Department instead of at the point of purchase, streamlining tax compliance for eligible businesses.

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Click ‘Get Form’ to open the Sales and Use Tax Direct Pay Permit in the editor.
Begin with Part I, entering your Taxpayer Information. Fill in your Business Name, Sales Tax Certificate Number, Street Address, City, State, ZIP Code, Federal Employer Identification Number (FEIN), and Contact details.
Proceed to Part II. Review the self-accrual categories and check the box that corresponds to your business's qualifying circumstances. Ensure you understand each category before making a selection.
Complete Part III by signing and dating the application. Make sure that the signature is from an authorized individual such as an owner or corporate officer.
If applicable, attach any required documents such as a letter of authority from the U.S. DOT for common carriers applying under apportionment.
Finally, save your completed form and either mail or deliver it to the Florida Department of Revenue at the specified address.

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What is a direct pay permit in Florida?

This permit authorizes the holder to self-accrue the sales tax due as defined in Chapter 212, Florida Statutes (F.S.), and described below. Authorized Uses of the Direct Pay Permit. Promotional Materials (PRO) 3 The purchase of promotional materials, as defined in s.

Is a sales tax permit the same as an EIN?

No, the IRS issues an EIN or (federal tax ID number), whereas a sellers permit is a tax ID that your state issues for local tax.

How do I get a sales tax permit in Florida?

There are two ways to register for a sales tax permit in Florida, either by paper application or via the online website. We recommend submitting the application via the online website as it will generally be processed faster and you will receive confirmation upon submission.

What is permit direct?

A Direct Pay Permit allows qualified purchasers, users, and consumers of tangible personal property, specified digital products, or taxable services to remit sales and use tax, including any applicable local option tax (LOST), directly to the Department rather than to their suppliers.

Is a sales tax permit the same as a tax exempt certificate?

Those who hold a sellers permit are registered to collect sales tax from customers on behalf of the state. It is mandatory for businesses engrossed in selling or leasing goods, properties, and certain services. Meanwhile, the resale certificate provides exemption from the sales tax for items bought for reselling.

What is a Florida sales tax permit?

A sales tax permit authorizes a business to collect and remit sales tax on taxable sales of products and services, as required by law. A resale certificate allows a business to make tax-free purchases of taxable goods they plan to resell.

What is a direct pay permit sales tax in Florida?

Section (s.) 212.183, Florida Statutes (F.S.), allows the Department to authorize certain sales tax dealers to pay directly to the Department. Qualifying entities will be issued a direct pay permit to provide to their suppliers instead of paying sales tax on authorized purchases or leases.

Sales and Use Tax Direct Pay Permit - Florida Administrative Code 2025

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