Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL
Section 12B-5.120 - Resellers and Retail Dealers
Universal Citation: FL Admin Code R 12B-5.120
Current through Reg. 50, No. 187; September 24, 2024
(1) Any person desiring to engage in the business of selling motor fuel or diesel fuel at retail or reselling tax-paid fuel to retailers or end users must register with the Department and obtain a separate sales and use tax certificate of registration for each place of business.
(2)
(a)
Registration with the Department for purposes of sales and use tax is available
by using one of the following methods:
1.
Registering through the Department's website (www.floridarevenue.com) using the
Department's eServices.
2. Filing a
Florida Business Tax Application (Form DR-1, incorporated by reference in Rule
12A-1.097, F.A.C.) with the
Department, as indicated on the form.
(b) A separate application is required for
each place of business. If a business previously submitted Form DR-1 to the
Department and holds an active certificate of registration or reemployment tax
account, the business may use an Application for Registered Businesses to Add a
New Florida Location (Form DR-1A, incorporated by reference in Rule
12A-1.097, F.A.C.) in the
following circumstances:
1. To register an
additional business location.
2. To
update a registered location that has moved from one Florida county to
another.
Rulemaking Authority 206.14(1), 206.59(1), 213.06(1) FS. Law Implemented 206.404, 206.41(5), 206.414, 206.43, 206.44, 206.86, 212.18(3) FS.
New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 1-17-18, 3-25-20.
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