What documentation is required to exempt sales tax when the purchaser is an out-of-state dealer who does not have a Florida Annual Resale Certificate?
A. The out-of-state dealer should complete the suggested form in Rule 12A-1.0015 (3) or Rule 12A-1.007 (6), Florida Administrative Code. Blanket resale affidavits from out-of-state motor vehicle dealers are acceptable instead of the individual affidavits in Rule 12A-1.007 (6); however, the selling dealer must obtain a blanket resale affidavit for each invoice representing motor vehicles sold. Q.
The out-of-state dealer should create a form that uses a format suggested in Rule 12A-1.0015 (3) or Rule 12A-1.007 (6), Florida Administrative Code (F.A.C). Blanket resale affidavits from out-of-state motor vehicle dealers are acceptable instead of the individual affidavits in Rule 12A-1.007 (6), F.A.C. However, the selling dealer must obtain a blanket resale affidavit for each invoice representing motor vehicles sold.
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- What documentation is required to exempt sales tax when the purchaser is an out-of-state dealer who does not have a Florida Annual Resale Certificate?
