The Certificate of Registration Form DR-11: http://dor.myflorida.com/Forms_library/current/gt800060.pdf allows dealers to collect and remit taxes to the state of Florida. The certificate should be placed in a conspicuous area in your business location. Dealers that own more than one location must obtain separate certificates. It is the dealer’s responsibility to collect taxes and remit taxes by completing the appropriate tax return and filing it within a timely manner. Records for all tax returns, cancelled tax payment checks, bank records, accounting records, and supporting tax return information should be retained for a period of no less than 3 years.