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

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Instructions for Completing the
DR-1N
R. 01/18
Florida Business Tax Application (Form DR-1)
Rule 12A-1.097
Florida Administrative Code
Effective 04/18
Before Completing the Application
Florida law authorizes the Department of Revenue to require you to provide the information and activities about your business entity listed
in this application. For more information, see section (s.) 212.18, Florida Statutes (F.S.). All the information you provide is confidential
(s. 213.053, F.S.), and is not subject to disclosure under the Florida Public Records Law (s. 119.07, F.S.).
Complete Form DR-1 to register to collect, report, and pay the following taxes, surcharges, and fees:
• Sales and use tax
• Communications services tax
• Gross receipts tax on electrical power and gas
• Prepaid wireless E911 fee
• Solid waste fees and surcharge
• Documentary stamp tax
• Severance taxes
• Reemployment tax
• Gross receipts tax on dry-cleaning
• Miami-Dade County Lake Belt Fees
Complete other applications to register for the following taxes and licenses:
• Fuel and pollutant taxes – complete Florida Fuel or Pollutants Tax Application (Form DR-156).
• Air carrier fuel tax – complete Application for Air Carrier Fuel Tax License (Form DR-176).
• Secondhand Dealer/Secondary Metals Recycler license – complete Registration Application for Secondhand Dealers and/or
Secondary Metals Recyclers (Form DR-1S).
• Exemption from sales and use tax (for religious and non-profit organizations, schools, and governmental entities) – complete
Application for Consumer’s Certificate of Exemption (Form DR-5).
Information you will need to complete this application:
• Business name, physical address, contact information, and mailing address
• Federal Employer Identification Number (FEIN); see instructions for item 8 if you do not have an FEIN
• Bank routing number and account information if enrolling to file and pay tax electronically
• Name, Social Security Number* (SSN), driver license number, address, and contact information of owner/sole proprietor, officers,
partners, managing members, and/or trustees
• Dates when business activities began or will begin
• Description of business activities
• Employment information (date of hire, number of employees, payroll amounts, payroll agent’s PTIN, if applicable)
Follow these steps to complete the DR-1 application:
Register online
– it’s free,
Step 1: Review the Tax and Taxable Activity Descriptions section to identify your business
fast, easy, and secure! You can
activities and the taxes, surcharges, or fees you will be required to collect, report,
apply online using the Department’s
and pay.
website, floridarevenue.com There
is no fee for Internet registration. You
Step 2: Follow the Line-by-Line Instructions to complete Sections A and K and answer
will be guided through an interactive
the questions in bold print at the beginning of all other sections and subsections.
interview from start to finish. You
This application will be rejected if the required information is not provided. Attach
will be able to return to the web site
required documentation as applicable.
to retrieve your certificate number(s)
Step 3: Bring or mail the completed application to your nearest taxpayer service center,
after three business days. You may
or mail to:
review our privacy and security
policies by clicking on the Privacy
ACCOUNT MANAGEMENT MS 1-5730
Notice link at the bottom of any page
FLORIDA DEPARTMENT OF REVENUE
of our website.
5050 W TENNESSEE ST
TALLAHASSEE FL 32399-0160
Service Center locations and telephone numbers are listed at floridarevenue.com/taxes/servicecenters.
Instructions for Completing the Florida Business Tax Application, Page 1 of 10
Instructions for Completing the
DR-1N
R. 01/18
Florida Business Tax Application (Form DR-1)
Rule 12A-1.097
Florida Administrative Code
Effective 04/18
Before Completing the Application
Florida law authorizes the Department of Revenue to require you to provide the information and activities about your business entity listed
in this application. For more information, see section (s.) 212.18, Florida Statutes (F.S.). All the information you provide is confidential
(s. 213.053, F.S.), and is not subject to disclosure under the Florida Public Records Law (s. 119.07, F.S.).
Complete Form DR-1 to register to collect, report, and pay the following taxes, surcharges, and fees:
• Sales and use tax
• Communications services tax
• Gross receipts tax on electrical power and gas
• Prepaid wireless E911 fee
• Solid waste fees and surcharge
• Documentary stamp tax
• Severance taxes
• Reemployment tax
• Gross receipts tax on dry-cleaning
• Miami-Dade County Lake Belt Fees
Complete other applications to register for the following taxes and licenses:
• Fuel and pollutant taxes – complete Florida Fuel or Pollutants Tax Application (Form DR-156).
• Air carrier fuel tax – complete Application for Air Carrier Fuel Tax License (Form DR-176).
• Secondhand Dealer/Secondary Metals Recycler license – complete Registration Application for Secondhand Dealers and/or
Secondary Metals Recyclers (Form DR-1S).
• Exemption from sales and use tax (for religious and non-profit organizations, schools, and governmental entities) – complete
Application for Consumer’s Certificate of Exemption (Form DR-5).
Information you will need to complete this application:
• Business name, physical address, contact information, and mailing address
• Federal Employer Identification Number (FEIN); see instructions for item 8 if you do not have an FEIN
• Bank routing number and account information if enrolling to file and pay tax electronically
• Name, Social Security Number* (SSN), driver license number, address, and contact information of owner/sole proprietor, officers,
partners, managing members, and/or trustees
• Dates when business activities began or will begin
• Description of business activities
• Employment information (date of hire, number of employees, payroll amounts, payroll agent’s PTIN, if applicable)
Follow these steps to complete the DR-1 application:
Register online
– it’s free,
Step 1: Review the Tax and Taxable Activity Descriptions section to identify your business
fast, easy, and secure! You can
activities and the taxes, surcharges, or fees you will be required to collect, report,
apply online using the Department’s
and pay.
website, floridarevenue.com There
is no fee for Internet registration. You
Step 2: Follow the Line-by-Line Instructions to complete Sections A and K and answer
will be guided through an interactive
the questions in bold print at the beginning of all other sections and subsections.
interview from start to finish. You
This application will be rejected if the required information is not provided. Attach
will be able to return to the web site
required documentation as applicable.
to retrieve your certificate number(s)
Step 3: Bring or mail the completed application to your nearest taxpayer service center,
after three business days. You may
or mail to:
review our privacy and security
policies by clicking on the Privacy
ACCOUNT MANAGEMENT MS 1-5730
Notice link at the bottom of any page
FLORIDA DEPARTMENT OF REVENUE
of our website.
5050 W TENNESSEE ST
TALLAHASSEE FL 32399-0160
Service Center locations and telephone numbers are listed at floridarevenue.com/taxes/servicecenters.
Instructions for Completing the Florida Business Tax Application, Page 1 of 10
DR-1N
R. 01/18
Tax and Taxable Activity Descriptions
You must complete and submit Form DR-1 to register to collect, accrue, report, and pay the taxes, surcharges, and fees listed
below if you engage in any of the activities listed beneath each tax or fee.
Sales and Use Tax - Complete sections A, B, J, & K if your business activities include:
Selling products or services at retail or wholesale prices, from established locations, or from non-permanent locations, such
as flea markets or craft shows.
Charging admission or membership fees.
Operating coin-operated amusement machines at other peoples’ business locations.
Operating vending machines at other peoples’ business locations.
Repairing or altering consumer products or equipment.
Renting equipment or other property or goods to individuals or businesses.
Renting or leasing commercial real property to individuals or businesses.
Renting or leasing living or sleeping accommodations to others for periods of six months or less.
Providing commercial pest control services, nonresidential building cleaning services, commercial/residential burglary and
security services, or detective services.
Purchasing or selling secondhand goods such as household furniture, non-costume jewelry, sports equipment marked
with serial numbers, musical instruments, guns, music CDs, videos, or computer games (see Chapter 538, F.S., for specific
exceptions). If you consign, buy or sell secondhand goods, in addition to registering for sales and use tax, you must also
complete the Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S).
Purchasing, manufacturing, or selling salvage, scrap metal, or metals to be recycled. If you obtain, purchase or convert
ferrous or nonferrous metals into raw material products, in addition to registering for sales and use tax, you must also
complete the Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S).
Selling electric power or energy.
Selling tax-paid motor, diesel, or aviation fuel as a reseller or retail dealer not required to be licensed as provided in Chapter
206, F.S.
Use Tax - Complete sections A, B, J, & K if your business activities include:
Purchasing taxable products that are not taxed by the seller at the time of purchase.
Regularly purchasing products that are not taxed through catalogs, the Internet, or from out-of-state vendors.
Purchasing items originally for resale, but later consuming these items in your business or for personal use.
Using dyed diesel fuel for off-road purposes.
Sales Tax and Prepaid Wireless E911 Fee - Complete sections A, C, J, & K if your business activities include:
Selling prepaid calling arrangements, prepaid phone cards, or prepaid wireless services that allow the user to interact with
911 emergency services.
Solid Waste Fees and Surcharge - Complete sections A, D, J, & K if your business activities include:
Selling new tires for motor vehicles.
Selling new or remanufactured lead-acid batteries.
Renting or leasing motor vehicles to others.
Selling dry-cleaning services (dry-cleaning plants or drop-off facilities).
Reemployment Tax (formerly Unemployment Tax) - Complete sections A, E, J, & K if your business activities include:
Paying gross wages of $1,500 in any quarter or employing at least one worker for 20 weeks in a calendar year; payments
made to corporate officers are treated as wages for reemployment tax purposes.
Acquiring all or part of the organization, trade, business, or assets of a liable employer.
Operating a private home, or college club that pays $1,000 cash in a quarter for domestic services.
Holding a section 501(c)(3) exemption from federal income tax and employing four or more workers for 20 weeks in a calendar
year.
Operating as an agricultural employer with a $10,000 cash quarterly payroll, or employing five or more workers for 20 weeks
in a calendar year.
Operating as a governmental entity, Indian tribe, or tribal unit.
Being liable for federal unemployment taxes.
Having been previously liable for reemployment tax in the state of Florida.
Instructions for Completing the Florida Business Tax Application, Page 2 of 10
DR-1N
R. 01/18
Communications Services Tax - Complete sections A, F, J, & K if your business activities include:
Selling communications services (e.g., telephone, paging, certain facsimile services, video conferencing, VOIP, wireless).
Selling video services (e.g., television programming).
Selling direct-to-home satellite services.
Reselling communications services (pay telephones and prepaid calling arrangements).
Seeking a direct pay permit to self-accrue tax on purchased communications services.
Purchasing services to integrate into prepaid calling arrangements.
Documentary Stamp Tax - Complete sections A, G, J, & K if your business activities include:
Entering into written financing agreements (five or more transactions per month).
Making title loans and pay-day loans.
Providing on-site financing (buy here – pay here).
Providing consumer and commercial lending services (banks, mortgage, and consumer finance companies).
Accepting promissory notes.
Gross Receipts Tax on electrical power or gas - Complete sections A, H, J, & K if your business activities include:
Selling, transporting, or delivering electricity or gas.
Operating a local electric or natural or manufactured gas (excluding LP gas) utility distribution facility in Florida.
Importing into Florida or severing electricity or natural or manufactured gas (excluding LP gas) for your own use instead of
purchasing taxable utility or transportation services.
Severance Tax and Miami-Dade County Lake Belt Fees - Complete sections A, I, J, & K if your business activities include
extracting:
Extracting oil in Florida for sale, transport, storage, profit, or commercial use.
Extracting gas in Florida for sale, transport, profit, or commercial use.
Extracting sulfur in Florida for sale, transport, storage, profit, or commercial use.
Extracting solid minerals, phosphate rock, or heavy minerals from the soils and waters of Florida for commercial use.
Extracting lime rock or sand from within the Miami-Dade County Lake Belt Area (see s. 373.4149, F.S., for boundary
description).
Questions and Answers about Registration
What if my business has more than one location?
Sales tax and solid waste fees: You must complete a separate application for each location.
Sales tax and prepaid wireless E911 fee: You must complete a separate application for each location.
Communications services tax: Only one registration application is required for all locations.
Rental car surcharge: You must complete a separate application for each county where you have a rental location.
Documentary stamp tax: You must complete a separate application for each location where books and records are
maintained. You may register up to five locations on a single application.
Gross receipts tax on dry-cleaning facilities: Only one registration application is required for all locations.
Gross receipts tax on electric power or gas: Only one registration application is required for all locations. You may register
each location separately; however, you must complete a separate application for each location separately registered.
Reemployment tax: Only one registration application is required for each entity that has its own federal employer
identification number (FEIN).
What if I am managing commercial or residential rental property for others? For sales tax, commercial property managers
must use this application; one application per property location. Residential property managers may use Form DR-1C,
Application for Collective Registration for Short Term Rental of Living or Sleeping Accommodations.
If a husband and wife jointly own and operate a business, what type of ownership must we indicate? Generally, when a
husband and wife jointly own and operate a business, the ownership is a “partnership.” We suggest you consult the Internal
Revenue Service for more information on filing options available for married couples.
Instructions for Completing the Florida Business Tax Application, Page 3 of 10
DR-1N
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What will I receive from the Department once I register?
1. A Certificate of Registration or Notice of Liability for the tax(es) for which you registered;
2. Personalized returns or reports for filing, with instructions if filing using paper.
3. For active sales tax and communications services tax dealers, a Florida Annual Resale Certificate will accompany the
Certificate of Registration.
What is a Florida Annual Resale Certificate? The Department issues Florida Annual Resale Certificates to active, registered
sales tax and communications services tax dealers. The Florida Annual Resale Certificate allows businesses to make
tax-exempt purchases from their suppliers, provided the item or service is purchased for resale. Rule 12A-1.039, Florida
Administrative Code (F.A.C.), explains the resale provisions for sales and use tax. Rule 12A-19.060, F.A.C., explains the resale
provisions for communications services tax. Misuse of the Florida Annual Resale Certificate will subject the user to
penalties as provided by law.
What are my responsibilities?
1. You must register for all taxes for which you are liable before beginning business activities, otherwise you may be subject
to penalties. For more information, visit our website or contact Taxpayer Services.
2. Complete and return this application to the Florida Department of Revenue.
3. Once registered, post your certificate (if required); collect and/or report tax appropriately; maintain accurate records; file
returns and reports timely. A return/report must be filed even if no tax is due.
4. Notify the Department if your address changes, your business entity or activity changes, you open additional locations, or
you close your business. You may change address or account status online using our web site; look for the link under
More e-Services.
5. Provide your certificate or account number on all returns, payments, and correspondence with the Department.
Completing the Application – Line-by-Line Instructions
Section A - Reason for Applying and Applicant Information
1. Reason for submitting application and dates. Review the explanations below and choose your reason for submitting this
application. Check only one reason from a-f, enter the corresponding date, and certificate number, if applicable.
a.
New business entity: A new business entity is a newly formed or organized venture begun for purposes of generating
income. This entity is an individual or organization that has never registered with the Department of Revenue before. If
this is your reason for using this application, on the following pages answer the questions as they apply to your entire
business entity. Provide the date the new business began or will begin taxable activity in Florida. This may or may not
be your incorporation date.
b. New/additional Florida business location: This is when a registered business entity opens an additional business location.
The original business location is already registered and remains open. If this is your reason for using this application, on
the following pages answer the questions as they apply only to the new location. Provide the date the new business
location began or will begin operations. If you file consolidated returns for your existing locations, and wish to include
this new location in your consolidated filing, check the box and provide the consolidated filing number.
c.
New taxable activity at previously registered business location: At an existing location that is already registered, you
begin a new taxable business activity for which the location is not currently registered. If this is your reason for using this
application, on the following pages answer the questions as they apply only to the new business activity. Provide the
date the new activity began or will begin. Provide the existing location’s certificate/account number. EXAMPLE: You are
a sole proprietorship that sells items at retail. You are already registered to collect and report sales & use tax. Because
business is going well, you plan to hire employees. You should use this application to register for reemployment tax only.
d. Change of Florida county: A registered business entity closes its location in one Florida county and opens a location
in another. This is not the addition of a new business location. If this is your reason for using this application, on the
following pages answer the questions as they apply only to the new location. Provide the date the location moved
or will move from one Florida county to another. Provide the old location’s certificate/account number. This number will
be cancelled. If you file consolidated returns for your existing locations, and wish to include this new location in your
consolidated filing, check the box and provide the consolidated filing number.
e.
Change of legal entity/business structure: A registered business entity changes its organizational structure to become a
Instructions for Completing the Florida Business Tax Application, Page 4 of 10
DR-1N
R. 01/18
different entity (i.e., a sole proprietorship becomes a corporation; a corporation becomes a limited liability company, etc.).
If this is your reason for using this application, on the following pages answer the questions as they apply only to the
new business entity. Provide the effective date of the legal entity change. Provide the old entity’s certificate/account
number. This number will be cancelled and final returns must be filed.
f.
Purchase/acquisition of existing business from another person or entity: This is when a person or entity acquires the
organization, trade, or business, or substantially all of the assets of another person or entity. The purchased/acquired
organization, trade, or business may continue to exist, or may be totally absorbed into the purchasing/acquiring entity’s
organization. If this is your reason for using this application, on the following pages answer the questions as they apply
to your entire business entity, including the purchased/acquired portion. Provide the effective date of the purchase/
acquisition and the information required in item 9.
2. Is this a seasonal business? If your business will not be open year-round (open only part of the year), check the Yes box and
provide the first and last months of your season.
3-6. Business Entity Information – See individual items on the application for line-by-line instructions.
5a. Physical street address of business location or rental property being registered: Provide the complete physical address
of the location where you operate your business. If you operate a home-based business or sell from non-permanent flea
market/craft show locations, you must use your home address. If you are registering commercial or residential rental property,
you must provide the complete Florida address of the rental property. Listing a private mailbox, post office box, or rural route
address is not permitted.
7. Email address: Provide an email address we may use to contact you regarding this registration. If you would like to receive
tax information and filing reminders by email, go to floridarevenue.com/dor/subscribe
8. Business Entity Identification Number. The Department of Revenue uses these numbers to uniquely identify and distinguish
one entity or person from another.
A Federal Employer Identification Number (FEIN or EIN) is required if:
Your business enterprise is an artificial entity (e.g., corporation, partnership, limited liability company, trust, government
agency) and is required by the IRS to have an FEIN.
You or your business enterprise employs workers.
If you are required to provide an FEIN, but do not yet have one, you may contact the United States Internal Revenue Service
to apply for and receive your number. You can visit their website at www.irs.gov. You may also call the Business & Specialty
Tax Line at 800-829-4933.
A Social Security Number* (SSN) is required of all sole proprietors.
* Social security numbers 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 sections 213.053 and 119.071, Florida
Statutes, and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law.
Visit our website 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.
9. Purchased/acquired business information. If you checked box 1f, indicating that you have purchased/acquired an existing
business from another person or entity, provide the information required in items a-l.
10. Business Structure & Ownership – Below are the descriptions of each type of business structure. Carefully review each type
to identify the description that best describes your business enterprise structure.
Instructions for Completing the Florida Business Tax Application, Page 5 of 10
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