Section 12B-5.120 - Resellers and Retail Dealers(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: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.Fla. Admin. Code Ann. R. 12B-5.120
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, Amended by Florida Register Volume 44, Number 002, January 3, 2018 effective 1/17/2018, Amended by Florida Register Volume 46, Number 048, March 10, 2020 effective 3/25/2020.New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 1-17-18, 3-25-20.