Sales and Use Tax

Resale Certificate

In the front of your 2008 sales tax booklet there is one copy of an annual Resale Certificate. Please pull this out and make copies, sign and provide to any of your vendors.

Tax Exempt Certificates

Clients who are exempt from sales tax should provide a copy to all vendors. The Department of Revenue is now requesting that the copy be signed at point of purchase.

Discretionary Sales Surtax

Several surtax rates will expire in 2008. Be sure to review the surtax list included with your tax booklet or you can download it from the FL DOR website, http://dor.myflorida.com/dor/forms/2008/dr15dss.pdf

Businesses can verify a purchaser’s Resale and Exemption Certificate at http://suntax.state.fl.us/irg/portal/anonymous

Verify an employee’s name and social security number at http://www.ssa.gov/bso/bsowelcome.htm