Form DR-1 "Florida Business Tax Application" - Florida

What Is a Florida Business Tax Application?

Form DR-1, Florida Business Tax Application, is a form that must be completed by the owners of different business entities to register, file, and pay Florida taxes, surcharges, and fees. This form must be filled in by individuals before beginning to perform activities in Florida, subject to taxes and fees of the state.

A business tax refers to sales and use, reemployment, communications services, documentary stamp tax, and others. A Florida Business Tax Application consists of a list of questions, the answers to which allow the Florida Department of Revenue to determine the tax responsibilities of the entrepreneur.

This form was released by the Florida Department of Revenue and the latest version was issued on July 1, 2021. A fillable Florida Business Tax Application is available for download below.

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Florida Business Tax Application Instructions

The instructions for filling in a DR-1 Form are the following:

  1. Section 1-12. An applicant should provide business information about their entity, such as its Federal Employer Identification Number (FEIN), the reason for applying, business name, location, mailing address, and form of business ownership. Provide names, addresses, phone numbers of business owners and managers for a corporation, the company's primary code;
  2. Section 13. An applicant must select the business activities performed by their entity, that are subject to Florida sales and use tax;
  3. Section 14-18. A filer should answer the questions regarding their business activities that are subject to prepaid wireless E911 fee, solid waste fees & surcharge, gross receipts tax on dry-cleaning;
  4. Section 19-28. Provide information that is necessary for registering for reemployment tax, such as having employees or leasing workers in Florida, information about the employee leasing company. Answer if the entity is registered for reemployment tax, reports wages, enter the date of first having an employee in Florida, and indicate the type of employment. An applicant should select one category for their employment and list all Florida locations where they have employees. A filer must provide their payroll agent information as well. An applicant should select the appropriate mailing address to receive correspondence about reemployment tax reporting, tax rates, and benefits paid;
  5. Section 29-33. Provide information about the activities of a company, such as selling communications services that are subject to communications services tax;
  6. Section 34-37. Answer the questions regarding activities that are subject to documentary stamp tax, gross receipts tax on electrical power and gas, severance taxes and Miami-Dade county Lake Belt fees;
  7. Section 38-43. An applicant should answer the questions about their enrollment to file and pay taxes, fees, and surcharges electronically. Provide information about contact person for electronic payments, for electronic return filing if it is different from the indicated person, and banking information. This section should contain the printed name of an applicant, their signature, title, and the date of completing the form;
  8. An applicant should fill in the "Authorization for Email Communication" section to authorize the Florida Department of Revenue to send information regarding the application;
  9. A filer must print their name, title, sign the form, indicate the date of completing the form, and certify their authorization to perform an application.
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Download Form DR-1 "Florida Business Tax Application" - Florida

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Florida Business Tax Application
DR-1
R. 07/21
Rule 12AER21-12, F.A.C.
Effective 07/21
Register online at
Page 1 of 15
floridarevenue.com/taxes/registration.
It's fast and secure.
ALL information provided as a part of this application is held confidential by the Florida Department of Revenue. Social security
numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida's taxes. Social security
numbers obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not
subject to disclosure as public records. Collection of your social security number is authorized under state and federal law. Visit the
Department's website at floridarevenue.com/privacy for more information regarding the state and federal law governing the
collection, use, or release of social security numbers, including authorized exceptions.
Use Black or Blue Ink to Complete This Application
Business Information
1 . Identification Numbers:
Federal Employer Identification Number (FEIN):
You must provide your FEIN before you can register for Reemployment Tax. If you are not required by the
Internal Revenue Service to obtain an FEIN, you must provide your social security number, unless you are not a
citizen of the United States.
Social Security Number (SSN):
If you are not a citizen of the United States and you do not have a social security number, provide your complete Visa
number.
Visa Number:
Florida Business Partner Number (if registered):
(business partner numbers are 4 to 7 digits in length)
Consolidated Sales and Use Tax Filing Number:
(if you file a consolidated sales and use tax return)
County Control Number:
(if you use this number to report tax for the county where your business is located)
2. Reason for Applying
(select only one):
Business entity not currently registered
Date of first Florida taxable activity:
mm dd yyyy
Additional Florida location for
Sales and use tax for this location will be reported using my current:
currently registered business
(select all that apply)
Date of first taxable activity
consolidated return
county control reporting number
mm dd yyyy
Additional Florida rental property for
Sales and use tax for this location will be reported using my current:
currently registered business
(select all that apply)
Date of first taxable activity:
consolidated return
county control reporting number
mm dd yyyy
Moved registered Florida location to
Current sales and use tax certificate number for location
another Florida county -
Effective date:
(this number will be cancelled)
mm dd yyyy
Sales and use tax for this location will be reported using my current
(select all that apply)
consolidated return
county control reporting number
Florida Business Tax Application
DR-1
R. 07/21
Rule 12AER21-12, F.A.C.
Effective 07/21
Register online at
Page 1 of 15
floridarevenue.com/taxes/registration.
It's fast and secure.
ALL information provided as a part of this application is held confidential by the Florida Department of Revenue. Social security
numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida's taxes. Social security
numbers obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not
subject to disclosure as public records. Collection of your social security number is authorized under state and federal law. Visit the
Department's website at floridarevenue.com/privacy for more information regarding the state and federal law governing the
collection, use, or release of social security numbers, including authorized exceptions.
Use Black or Blue Ink to Complete This Application
Business Information
1 . Identification Numbers:
Federal Employer Identification Number (FEIN):
You must provide your FEIN before you can register for Reemployment Tax. If you are not required by the
Internal Revenue Service to obtain an FEIN, you must provide your social security number, unless you are not a
citizen of the United States.
Social Security Number (SSN):
If you are not a citizen of the United States and you do not have a social security number, provide your complete Visa
number.
Visa Number:
Florida Business Partner Number (if registered):
(business partner numbers are 4 to 7 digits in length)
Consolidated Sales and Use Tax Filing Number:
(if you file a consolidated sales and use tax return)
County Control Number:
(if you use this number to report tax for the county where your business is located)
2. Reason for Applying
(select only one):
Business entity not currently registered
Date of first Florida taxable activity:
mm dd yyyy
Additional Florida location for
Sales and use tax for this location will be reported using my current:
currently registered business
(select all that apply)
Date of first taxable activity
consolidated return
county control reporting number
mm dd yyyy
Additional Florida rental property for
Sales and use tax for this location will be reported using my current:
currently registered business
(select all that apply)
Date of first taxable activity:
consolidated return
county control reporting number
mm dd yyyy
Moved registered Florida location to
Current sales and use tax certificate number for location
another Florida county -
Effective date:
(this number will be cancelled)
mm dd yyyy
Sales and use tax for this location will be reported using my current
(select all that apply)
consolidated return
county control reporting number
DR-1
R. 07/21
Page 2 of 15
Starting a new taxable activity at a
registered location -
Current sales and use tax certificate number for location
Effective date:
mm dd yyyy
Change the form of business
ownership - Effective date:
mm dd yyyy
Acquired existing business -
Effective date:
mm dd yyyy
3. Business Name, Location, and Mailing Address:
Others - Use name filed with the Florida Department of State or
Sole proprietors - Use last name, first name, middle initial similar agency in another state
Partnerships - Use partnership name or last name of
general partners
Legal name of business:
Business trade name "doing business as" if you have one:
Physical Address: Provide the street address of the business location or Florida rental property - Do not use PO Box or
Rural Route Numbers.
Florida County:
Check if # is outside U.S.
Street address:
Telephone #:
#:
ext:
City / State / ZIP:
Fax #:
Mailing Address: Provide the name and mailing address where tax returns and other correspondence for your business
are to be mailed.
Mailing Address (if different than business location address):
Mail to:
City / State / ZIP:
4. Is this business location only open during a portion of a calendar year?
Yes
No
If yes, provide the:
First calendar month this business location is open:
; and the
Last calendar month this business location is open:
.
5. Form of Business Ownership:
(select only one form of ownership)
Sole Proprietor (individual owner)
Limited liability company (LLC)
Estate
Partnership
(select one below):
(select one below):
Trust
Married couple
Single member
Business
General partnership
Multi-member
Other
Limited liability partnership (LLP)
If single member,select the box that
Governmental agency
Limited partnership (LP)
applies to how your LLC is treated for
Joint venture
federal income tax.
Corporation
(select one below):
C Corporation
C Corporation
S Corporation
S Corporation
Disregarded (reported by single member)
Not-for-profit
If multi-member, select the box that applies
Foreign corporation
to how your LLC is treated for federal
income tax.
Partnership
C Corporation
S Corporation
DR-1
R. 07/21
Page 3 of 15
6. If your business is a partnership, corporation, limited liability company, or trust, provide the following information:
Date of Florida incorporation or organization,
or date of authorization to conduct business at this location in Florida:
mm dd yyyy
Fiscal year ending date (This date is generally "12/31"; however
a business may elect a different fiscal year):
mm dd
7. If you are a sole proprietor, provide the following information:
Legal Name (first name, middle initial, last name):
SSN:
or Visa #:
Home address:
Telephone #:
Check if # is outside U.S.
City / State / ZIP:
#:
ext:
8. If your business is a partnership (including married couples), provide the following information for each general partner:
(Attach additional pages, if needed.)
Name:
Title:
Home address:
SSN:
or Visa #:
or FEIN:
Telephone #:
Check if # is outside U.S.
City / State / ZIP:
#:
ext:
Name:
Title:
Home address:
SSN:
or Visa #:
or FEIN:
Check if # is outside U.S.
Telephone #:
City / State / ZIP:
ext:
#:
Name:
Title:
Home address:
SSN:
or Visa #:
or FEIN:
Check if # is outside U.S.
Telephone #:
City / State / ZIP:
#:
ext:
Title:
Name:
Home address:
SSN:
or Visa #:
or FEIN:
Telephone #:
Check if # is outside U.S.
City / State / ZIP:
#:
ext:
DR-1
R. 07/21
Page 4 of 15
9. If your business is a corporation, limited liability company, or trust, provide the following information for each director, officer, managing
member, grantor, personal representative, or trustee of the business entity:
(Attach additional pages, if needed.)
Name:
Title:
Home address:
Last 4 Digits of Social Security Number:
or Visa #:
or FEIN:
Telephone #:
Check if # is outside U.S.
City / State / ZIP:
#:
ext:
Title:
Name:
Home address:
Last 4 Digits of Social Security Number:
or Visa #:
or FEIN:
Check if # is outside U.S.
Telephone #:
City / State / ZIP:
#:
ext:
Name:
Title:
Home address:
Last 4 Digits of Social Security Number:
or Visa #:
or FEIN:
Telephone #:
Check if # is outside U.S.
City / State / ZIP:
#:
ext:
Name:
Title:
Home address:
Last 4 Digits of Social Security Number:
or Visa #:
or FEIN:
Check if # is outside U.S.
Telephone #:
City / State / ZIP:
#:
ext:
10. Background:
Has your business ever been known
Name:
by another name?
Yes
No
Was that business issued a Florida certificate
Number:
of registration or tax account number?
Yes
No
11. Business Activities:
Primary code
Enter the six-digit North American Industry Classification
System (NAICS) code(s) that best describes your
business activities at this location. Enter your primary
code first. (Enter at least one.)
If you do not know your NAICS code(s), go to http://www.census.gov/eos/www/naics/index.html. Enter a keyword to
search the most recent NAICS list.
DR-1
R. 07/21
Page 5 of 15
Describe the primary nature of your business and type(s) of products or services to be sold.
12. Change in Form of Business Ownership or Acquired Business
If your form of business ownership has changed (e.g., sole proprietorship to a corporation or partnership to a limited liability
company), or you acquired an existing business, provide the following for your prior form of ownership or for the
acquired business:
Name:
FEIN:
Address:
Florida certificate or tax account number:
If acquired, portion acquired:
City / State / ZIP:
All
Part
Unknown
Did your business share any common ownership, management, or
Did the previous legal entity or acquired business have employees
at the time of the change or acquisition?
control with the acquired business at the time of acquisition?
Yes
No
Yes
No
Date transferred:
Were employees transferred to the new legal entity or new
business?
Yes
No
mm dd yyyy
You must also submit a completed Report to Determine Succession and Application for Transfer of Experience Rating Records
(Form RTS-1S) within 90 days after the date of transfer when:
You acquired an existing business in whole or in part, and
There was no common ownership, management or control between your business and the acquired business at the time of transfer.
Sales and Use Tax
13. For each of the business activities below,
select all that apply to this location:
Sales, Rentals, or Repairs of Products
Sell products at retail (to consumers)
Sell products at wholesale (to registered dealers who will sell to consumers)
Sell products or goods from nonpermanent locations (such as flea markets or craft shows)
Sell products or goods by mail using catalogs or the internet
Sell, serve, or prepare food products or drinks for immediate consumption on your premises, or that you package or
wrap for take-out or to go, from a temporary or permanent location
Repair or alter consumer products or equipment
Rent equipment or other property or goods to individuals or businesses
Charge admissions or membership fees
Property Rentals, Leases, or Licenses
Rent or lease commercial real property to individuals or businesses
Manage commercial real property for individuals or businesses
Rent or lease living or sleeping accommodations to others for periods of six months or less
Manage the rental or leasing of living or sleeping accommodations belonging to others
Rent or lease parking or storage spaces for motor vehicles in parking lots or garages
Rent or lease docking or storage spaces for boats in boat docks or marinas
Rent or lease tie-down or storage spaces for aircraft at airports
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