Form DR-1S "Registration Application for Secondhand Dealers and Secondary Metals Recyclers" - Florida

What Is Form DR-1S?

This is a legal form that was released by the Florida Department of Revenue - a government authority operating within Florida. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2017;
  • The latest edition provided by the Florida Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a printable version of Form DR-1S by clicking the link below or browse more documents and templates provided by the Florida Department of Revenue.

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Download Form DR-1S "Registration Application for Secondhand Dealers and Secondary Metals Recyclers" - Florida

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Registration Application for Secondhand Dealers
DR-1SN
N. 01/17
and Secondary Metals Recyclers
TC
Rule 12A-17.005
Florida Administrative Code
Instructions
Effective 01/17
Registration Information
Definitions
Every person or business entity must register with the
Secondhand Dealer - Any person or business entity
Florida Department of Revenue as a sales and use
that is in the business of purchasing, consigning, or
tax dealer and as a secondhand dealer or secondary
trading secondhand goods and is not a secondary
metals recycler before engaging in business in Florida.
metals recycler.
Before completing this Registration Application
Automated Kiosk Secondhand Dealer - Any
(Form DR-1S), you must have a sales and use tax
secondhand dealer that is in the business of
Certificate of Registration (Form DR-11) for:
purchasing secondhand goods by means of an
automated kiosk.
• Each county where secondhand goods are
purchased, consigned, or traded and at each
Mail-in Secondhand Precious Metals Dealer - Any
business location where secondhand goods are sold;
person or business entity that conducts business in
Florida and contracts with others to buy, consign or
• Each county where an automated kiosk is operated;
trade precious metals, including jewelry through a
• Each business location where secondary metals are
website, the United States Post Office, or telemarketing.
purchased, gathered, or obtained; and
Secondary Metals Recycler - Any person or
• Each secondary metals recycler business location
business entity operating at a fixed location in
where ferrous and nonferrous metals are converted
Florida that purchases, gathers, or obtains ferrous
into raw products.
or nonferrous metals that have served their original
You can register to collect and report tax through our
economic purpose, or that has facilities for performing
website. The site will guide you through an application
the manufacturing process by which ferrous metals
interview that will help you determine your tax
or nonferrous metals are converted from raw material
obligations. If you do not have Internet access, you
products consisting of prepared grades and having an
can complete a paper Florida Business Tax Application
existing or potential economic value.
(Form DR-1).
See Chapter 538, F.S., for complete definitions and
Secondhand dealers that conduct business at a
exceptions.
temporary location (e.g., trade show, mall, or hotel
lobby) within a county where they are currently
A business that engages in “pawnbroker” activities
registered as a sales and use tax dealer and as a
or title loan transactions is not required to register
secondhand dealer are not required to register the
as a secondhand dealer. Pawnbrokers register with
temporary business location.
the Florida Department of Agriculture and Consumer
Services. See Chapter 539, F.S.
You may use this application to register one or more
of your business locations as a secondhand dealer
A business that engages in acquiring salvaged or
or secondary metals recycler. You must provide a
wrecked motor vehicles to resell the vehicle or its
physical business address for each location that
parts must register with the Department of Highway
you are registering. All business locations must be
Safety and Motor Vehicles as a salvage motor vehicle
owned by the same entity with the same business
dealer. See section 319.30, F.S.
identification number.
Criminal History Record Checks
Registration Fee
Each business owner, officer, member, director,
The registration fee is $6 for each location. For example,
partner, and stockholder with a controlling interest in
if you are registering three business locations, you must
the business must undergo a criminal history record
include fees for three registrations (3 x $6 = $18). If
check. You must include the name, title, social security
you register as a secondhand dealer and a secondary
number, address, and telephone number of each
metals recycler at one location, you must pay the $6
business owner, officer, member, director, partner, and
registration fee for each license (2 x $6 = $12).
stockholder with a controlling interest in the business.
Make your check payable to the Florida
However, business owners who hold an active
Department of Revenue. Mail your DR-1S
Certificate of Registration (DR-11S) as a secondhand
application and fee to:
dealer or secondary metals recycler may submit
Account Management - MS 1-5730
registration applications for additional locations
Florida Department of Revenue
without undergoing a criminal history record check.
5050 W. Tennessee St.
Tallahassee FL 32399-0160
Registration Application for Secondhand Dealers
DR-1SN
N. 01/17
and Secondary Metals Recyclers
TC
Rule 12A-17.005
Florida Administrative Code
Instructions
Effective 01/17
Registration Information
Definitions
Every person or business entity must register with the
Secondhand Dealer - Any person or business entity
Florida Department of Revenue as a sales and use
that is in the business of purchasing, consigning, or
tax dealer and as a secondhand dealer or secondary
trading secondhand goods and is not a secondary
metals recycler before engaging in business in Florida.
metals recycler.
Before completing this Registration Application
Automated Kiosk Secondhand Dealer - Any
(Form DR-1S), you must have a sales and use tax
secondhand dealer that is in the business of
Certificate of Registration (Form DR-11) for:
purchasing secondhand goods by means of an
automated kiosk.
• Each county where secondhand goods are
purchased, consigned, or traded and at each
Mail-in Secondhand Precious Metals Dealer - Any
business location where secondhand goods are sold;
person or business entity that conducts business in
Florida and contracts with others to buy, consign or
• Each county where an automated kiosk is operated;
trade precious metals, including jewelry through a
• Each business location where secondary metals are
website, the United States Post Office, or telemarketing.
purchased, gathered, or obtained; and
Secondary Metals Recycler - Any person or
• Each secondary metals recycler business location
business entity operating at a fixed location in
where ferrous and nonferrous metals are converted
Florida that purchases, gathers, or obtains ferrous
into raw products.
or nonferrous metals that have served their original
You can register to collect and report tax through our
economic purpose, or that has facilities for performing
website. The site will guide you through an application
the manufacturing process by which ferrous metals
interview that will help you determine your tax
or nonferrous metals are converted from raw material
obligations. If you do not have Internet access, you
products consisting of prepared grades and having an
can complete a paper Florida Business Tax Application
existing or potential economic value.
(Form DR-1).
See Chapter 538, F.S., for complete definitions and
Secondhand dealers that conduct business at a
exceptions.
temporary location (e.g., trade show, mall, or hotel
lobby) within a county where they are currently
A business that engages in “pawnbroker” activities
registered as a sales and use tax dealer and as a
or title loan transactions is not required to register
secondhand dealer are not required to register the
as a secondhand dealer. Pawnbrokers register with
temporary business location.
the Florida Department of Agriculture and Consumer
Services. See Chapter 539, F.S.
You may use this application to register one or more
of your business locations as a secondhand dealer
A business that engages in acquiring salvaged or
or secondary metals recycler. You must provide a
wrecked motor vehicles to resell the vehicle or its
physical business address for each location that
parts must register with the Department of Highway
you are registering. All business locations must be
Safety and Motor Vehicles as a salvage motor vehicle
owned by the same entity with the same business
dealer. See section 319.30, F.S.
identification number.
Criminal History Record Checks
Registration Fee
Each business owner, officer, member, director,
The registration fee is $6 for each location. For example,
partner, and stockholder with a controlling interest in
if you are registering three business locations, you must
the business must undergo a criminal history record
include fees for three registrations (3 x $6 = $18). If
check. You must include the name, title, social security
you register as a secondhand dealer and a secondary
number, address, and telephone number of each
metals recycler at one location, you must pay the $6
business owner, officer, member, director, partner, and
registration fee for each license (2 x $6 = $12).
stockholder with a controlling interest in the business.
Make your check payable to the Florida
However, business owners who hold an active
Department of Revenue. Mail your DR-1S
Certificate of Registration (DR-11S) as a secondhand
application and fee to:
dealer or secondary metals recycler may submit
Account Management - MS 1-5730
registration applications for additional locations
Florida Department of Revenue
without undergoing a criminal history record check.
5050 W. Tennessee St.
Tallahassee FL 32399-0160
Employees of secondhand dealers or secondary
Contact Us
metals recyclers with no controlling interest, financial
Information, forms, brochures, and tutorials are
or otherwise, do not have to undergo a criminal history
available on our website: floridarevenue.com
record check.
To speak with a Department representative, call
A director with no ability to control the company may
Taxpayer Services at 850-488-6800 Monday through
submit a letter signed by an active principal corporate
Friday (excluding holidays).
officer (president, vice-president, secretary, or
treasurer) attesting that the director in question is not
To find a taxpayer service center near you, go to:
required to undergo a criminal history record check
because he or she is not an owner of any interest,
floridarevenue.com/taxes/servicecenters
financial or otherwise.
Information on how to initiate a criminal history record
For written replies to tax questions, write to:
check will be provided by the Department upon receipt
Taxpayer Services - MS 3-2000
of your Registration Application for Secondhand Dealers
Florida Department of Revenue
and Secondary Metals Recyclers (Form DR-1S).
5050 W Tennessee St
Tallahassee FL 32399-0112
Signature of Applicant
The application must be signed by an owner, officer,
Get the Latest Tax Information
member, partner, director, or stockholder with a
Subscribe to our tax publications to receive due
controlling interest in the business entity.
date reminders or an email when we post:
• Tax Information Publications (TIPs).
Certificate Expiration Date
Secondhand dealer and secondary metals recycler
• Proposed rules, notices of rule development
Certificates of Registration (Form DR-11S) expire
workshops and more.
on September 30 each year and must be renewed
Go to: floridarevenue.com/dor/subscribe
annually. In August, the Department mails annual
renewal notices to all certificate holders.
Reference Material
Tax Laws – Our online Revenue Law Library contains
statutes, rules, legislative changes, opinions, court
cases, and publications. Search the library for
Chapter 538, F.S., and Rule Chapter 12A-17, Florida
Administrative Code, Registration as Secondhand
Dealer or Secondary Metals Recycler.
Registration Application for Secondhand Dealers
DR-1S
R. 01/17
and Secondary Metals Recyclers
TC
Rule 12A-17.005
Florida Administrative Code
Effective 01/17
Business Partner Number - This number is located on the
Business Identification Number - Provide the Federal Employer
back of your sales and use tax Certificate of Registration
Identification Number (FEIN) of the business or Social Security
(Form DR-11).
Number (SSN) * of the business owner.
Business Partner Number
FEIN
SSN*
*
Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. SSNs
obtained for tax administration purposes are confidential under ss. 213.053 and 119.071, F.S., and not subject to disclosure as public records.
Collection of your SSN is authorized under state and federal law. Visit our Internet site at: floridarevenue.com and select “Privacy Notice” for more
information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.
Business Structure and Ownership (check one):
Sole Proprietorship
Partnership
Corporation
Limited Liability Company
Document number issued by the Florida Secretary of State when the entity was
chartered or authorized to conduct business in Florida:
Date of Florida incorporation, formation, organization or date of authorization to
conduct business in Florida:
Legal name of business entity (individual owner, corporation, limited liability company, or partnership):
Trade, Fictitious, or “doing business as” name (if different than above):
Mailing address ______________________________________________________________________________________________________
City _____________________________________ State ________________________________ ZIP _________________________________
Telephone Number: ( _____ ) ______________________________ Email Address: _______________________________________________
Your email address is treated as confidential information (section 213.053, F.S.), and is not subject to disclousure of public records
(section 119.071, F.S.).
Ownership Information: Provide the full name, title, SSN, address and telephone number of each business owner, officer, member,
director, partner, and stockholder with a controlling interest. Make copies of this page if additional space is needed.
Name
Street address
City/State/ZIP or
SSN
Telephone number
Title
Postal Code/Foreign Country
( _ _ _ ) _ _ _ - _ _ _ _
__ __ __- __ __ - __ __ __ __
( _ _ _ ) _ _ _ - _ _ _ _
__ __ __ -__ __ - __ __ __ __
( _ _ _ ) _ _ _ - _ _ _ _
__ __ _ - __ __ - __ __ __ __
( _ _ _ ) _ _ _ - _ _ _ _
__ __ - __ __ - __ __ __ __
For DOR Office Use Only
h
Approved
Denied
By: (User ID) ___________________ Date: _________________________
h
DR-1S
R. 01/17
Business Partner Number: ______________________
Page 2
Location Information
___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
Provide your Sales Tax Certificate Number for this location:
This application* is for:
Secondhand Dealer
Mail-in Secondhand Precious Metals Dealer
Automated Kiosk Secondhand Dealer
Secondary Metals Recycler
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information
___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
Provide your Sales Tax Certificate Number for this location:
This application* is for:
Secondhand Dealer
Mail-in Secondhand Precious Metals Dealer
Automated Kiosk Secondhand Dealer
Secondary Metals Recycler
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Total number of locations and
license types included in this
$
X $6.00 =
Application Fee Amount Enclosed:
application:
Under the penalties of perjury, I declare that I have read this application and that the facts stated in it are true.
______________________________________________________________
_________________________________________
_______________
Signature of Applicant
Title
Date
This application must be signed by an owner, officer, member, partner, director, or stockholder with a controlling interest in the business entity.
You will NOT be issued a Certificate of Registration if:
1. You are not registered to file and pay Florida sales and use tax.
2. You are younger than 18 years old.
3. You are applying for a secondhand dealer license and within the preceding 10 years, any business owner, officer, member,
director, partner, or stockholder with a controlling interest in the company was convicted of, or entered a plea of guilty or nolo
contendere to, or had adjudication withheld for, a crime against the laws of Florida or any other state in the United States relating
to registration as a secondhand dealer or involving theft, larceny, dealing in stolen property, receiving stolen property, burglary,
embezzlement, obtaining property by false pretenses, possession of altered property, any felony drug offense, any violation of
s. 812.015, F.S., or any fraudulent dealing.
4. You are applying for a secondhand dealer license and any business owner, officer, member, director, partner, or stockholder
with a controlling interest in the company ever had a final judgment entered against them in civil action upon grounds of fraud,
embezzlement, misrepresentation, or deceit.
5. You are applying for a secondary metals recycler license and:
(A) Within the preceding 24 months, any business owner, officer, member, director, partner, or stockholder with a controlling
interest in the company was convicted of, or entered a plea of guilty or nolo contendere to, a felony committed against the laws of
Florida or any other state in the United States involving theft, larceny, dealing in stolen property, receiving stolen property, burglary,
embezzlement, obtaining property by false pretenses, possession of altered property, any felony drug offense, or of knowingly or
intentionally violating the laws of Florida relating to registration as a secondary metals recycler, or
(B) You are registering a business location that does not meet the definition of a “fixed location.” Section 538.18, F.S., defines
“fixed location” to mean any site occupied by a secondary metals recycler as owner of the site or as lessee of the site under a
lease or other rental agreement providing for occupation of the site by the secondary metals recycler for a total duration of not less
than 364 days.
DR-1S
This page may be photocopied to provide additional location information.
R. 01/17
Business Partner Number: ______________________
Page 3
Location Information
Provide your Sales Tax Certificate Number for this location:
___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Mail-in Secondhand Precious Metals Dealer
Automated Kiosk Secondhand Dealer
Secondary Metals Recycler
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information
___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
Provide your Sales Tax Certificate Number for this location:
This application* is for:
Secondhand Dealer
Mail-in Secondhand Precious Metals Dealer
Automated Kiosk Secondhand Dealer
Secondary Metals Recycler
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information
___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
Provide your Sales Tax Certificate Number for this location:
This application* is for:
Secondhand Dealer
Mail-in Secondhand Precious Metals Dealer
Automated Kiosk Secondhand Dealer
Secondary Metals Recycler
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information
Provide your Sales Tax Certificate Number for this location:
___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
This application* is for:
Secondhand Dealer
Mail-in Secondhand Precious Metals Dealer
Automated Kiosk Secondhand Dealer
Secondary Metals Recycler
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.
Location Information
___ ___- ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ - ___
Provide your Sales Tax Certificate Number for this location:
This application* is for:
Secondhand Dealer
Mail-in Secondhand Precious Metals Dealer
Automated Kiosk Secondhand Dealer
Secondary Metals Recycler
Location Business Name __________________________________________________________________________________________________
Physical street address (Do not use PO Box) ________________________________________________________________________________
City__________________________________________County_________________________State ________________ZIP___________________
For this location enter the total number of licenses applied for: __________
*Include a $6 fee for each location and each license type.