Sales Tax & Resale Certificates
Effective November 6, 2026
As a Florida seller, T&M must collect Florida sales tax, plus any applicable county discretionary sales surtax, on taxable sales unless we have a valid exemption document on file before the sale.
Buying for resale
If you are buying products to resell, give us a copy of your current Florida Annual Resale Certificate for Sales Tax. We may verify it with the Florida Department of Revenue. Certificates expire each year; please send us the new one when it is issued.
Contractors
Under Florida law, contractors who install materials into real property (for example, under a lump-sum or time-and-materials contract) are generally treated as the final consumer of those materials and pay sales tax when they buy them, even if the job is for a tax-exempt customer. A resale certificate may not be used for materials you will install. Talk to your tax advisor about your situation.
Tax-exempt organizations
Organizations with a Florida Consumer's Certificate of Exemption must provide a copy, and purchases must be paid directly by the exempt organization.
Refunds of tax
Tax charged on a sale is refunded only when a valid certificate that was in effect on the date of sale is provided within 30 days of the invoice.
