Florida Department of Revenue, they are responsible for registering businesses for the collection of sale tax purpose. The Department reviews tax returns, collecting taxes, investigating tax fraud, and resolving taxpayer issues.

As a dealer, you must understand that in the state of Florida, you are required to collect and remit certain taxes as they apply to your business. In order to conduct business transactions with the Department of Revenue, you must apply for (1) a Certificate of Resale (Form DR-13) and (2) a Certificate of Registration (Form DR-11). This rule applies to anyone doing business in the state of Florida regardless of location of the business. Links http://dor.myflorida.com/dor/taxes/sigs/motorvehicle_external.pdf  / http://dor.myflorida.com/Forms_library/current/gt800030.pdf