--- title: "Do I need a seller's permit to sell on eBay in Florida?" description: "Florida says a marketplace seller with a physical presence there must register as a dealer; sales the marketplace collects on stay off its return." canonical: https://resellerindex.com/tax/sellers-permit/florida/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Florida # Do I need a seller's permit to sell on eBay or Poshmark in Florida? Yes, if you are based in Florida: the Department of Revenue says a marketplace seller with a physical presence in Florida must register as a dealer, and collects tax only on its sales outside the marketplace; sales a marketplace provider certifies it collects on are left off the seller's return. Every taxable sale you make outside a marketplace (your own site, Facebook, a flea market, consignment) is yours to collect tax on and report under the dealer registration you get online from the Department of Revenue; the pages we checked don't state a fee to register. Florida calls it a sales and use tax certificate of registration, issued by the Florida Department of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Florida in short - **Sell only on marketplaces that collect the tax:** Yes: the state says to register - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; fee not stated as one figure (see below) - **Resale certificate:** Florida Annual Resale Certificate for Sales Tax (DR-13) - **Garage and occasional sales:** Exempt - **Where to register:** [Florida Department of Revenue online registration (paper Form DR-1 also available)](https://floridarevenue.com/taxes/eservices/Pages/registration.aspx) ## If you sell only on eBay, Poshmark and other marketplaces The Department's registration page says a marketplace seller with a physical presence in Florida must register online as a dealer and collect and remit tax on its taxable Florida sales made outside the marketplace; the statute says such a seller shall register. When the marketplace provider certifies it will collect and remit, the seller may not collect on those sales and excludes them from its return. Neither page separately addresses a seller with no sales outside marketplaces. The rule: Fla. Stat. § 212.05965(3)-(4). > "A marketplace seller that has a physical presence in Florida or that makes a substantial number of remote sales (in excess of $100,000) to Florida customers outside of the marketplace must register online as a dealer" Florida Department of Revenue, [Account Management and Registration](https://floridarevenue.com/taxes/eservices/Pages/registration.aspx), Marketplace Sales > "A marketplace seller shall exclude such sales made through the marketplace from the marketplace seller’s tax return under s. 212.11." Florida Legislature, [Fla. Stat. § 212.05965, Taxation of marketplace sales](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05965.html), Fla. Stat. § 212.05965(4)(a) Florida's state sales tax is 6 percent of the sales price of tangible personal property sold at retail (Fla. Stat. § 212.05(1)(a)1.a.), and counties may impose a discretionary sales surtax at their own rates. Since July 1, 2021, marketplace providers with a physical presence in Florida or over $100,000 in taxable remote sales into Florida register and collect the tax on sales through their marketplaces. Sources: [Account Management and Registration](https://floridarevenue.com/taxes/eservices/Pages/registration.aspx); [Fla. Stat. § 212.05965, Taxation of marketplace sales](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05965.html); [Tax Information Publication 21A01-03 (May 14, 2021)](https://floridarevenue.com/taxes/tips/Documents/TIP_21A01-03.pdf); [Fla. Stat. § 212.05, Sales, storage, use tax (2026 Florida Statutes)](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05.html). ## If you also sell direct: your own site, Facebook, flea markets, consignment A marketplace seller with a physical presence in Florida must register and collect and remit tax on all taxable retail sales made outside the marketplace. A dealer files for a certificate of registration for each place of business, displays it there, and may not assign it to anyone else. - **Fee:** The pages we checked don't state a fee to register; Florida law adds a $100 registration fee for a person who engages in business without registering (the department may waive it for reasonable cause). - **Register:** [Florida Department of Revenue online registration (paper Form DR-1 also available)](https://floridarevenue.com/taxes/eservices/Pages/registration.aspx) > "A marketplace seller who has a physical presence in this state shall register and shall collect and remit the tax imposed under this chapter on all taxable retail sales made outside of the marketplace." Florida Legislature, [Fla. Stat. § 212.05965, Taxation of marketplace sales](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05965.html), Fla. Stat. § 212.05965(4)(b)1 > "anyone who sells taxable goods at a flea market (flea market vendor) must be registered with the Department of Revenue as a sales tax dealer before engaging in business" Florida Department of Revenue, [TIP 99A01-27, Sales Tax Changes For Flea Market Vendors, Operators, Managers, Lessors, And Owners](https://floridarevenue.com/taxes/tips/documents/TIP_99A01-27.pdf), TIP 99A01-27 (Jul 6, 1999), Flea Market Vendors Sources: [Fla. Stat. § 212.05965, Taxation of marketplace sales](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05965.html); [Fla. Stat. § 212.18, Administration of law; registration of dealers](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.18.html); [Account Management and Registration](https://floridarevenue.com/taxes/eservices/Pages/registration.aspx); [TIP 99A01-27, Sales Tax Changes For Flea Market Vendors, Operators, Managers, Lessors, And Owners](https://floridarevenue.com/taxes/tips/documents/TIP_99A01-27.pdf); [Registration Application for Secondhand Dealers and Secondary Metals Recyclers (DR-1S) and instructions](https://floridarevenue.com/Forms_library/current/dr1s.pdf). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Florida Annual Resale Certificate for Sales Tax (DR-13)](https://floridarevenue.com/taxes/taxesfees/Pages/annual_resale_certificate_sut.aspx) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number The Department issues the Annual Resale Certificate to registered dealers each year; it lets a business buy or rent property tax-free when it will be resold or re-rented. You give the seller a copy, or the seller gets a transaction authorization number using your certificate number. It can't be used for things you use in the business or personally, such as furniture, computers or supplies. ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. ### Misusing a certificate The Department says there are criminal and civil penalties for fraudulent use of a resale certificate, and that an item bought tax-exempt for resale but then used in the business or personally is subject to use tax. > "Annual resale certificates expire each year on December 31." Florida Department of Revenue, [New Dealer Guide to Working with the Florida Department of Revenue (GT-800054)](https://floridarevenue.com/Forms_library/current/brochure/gt800054.pdf), New Dealer Guide (GT-800054) Sources: [Annual Resale Certificate for Sales Tax](https://floridarevenue.com/taxes/taxesfees/Pages/annual_resale_certificate_sut.aspx); [New Dealer Guide to Working with the Florida Department of Revenue (GT-800054)](https://floridarevenue.com/Forms_library/current/brochure/gt800054.pdf). ## Garage sales, yard sales and other occasional sales Exempt. Florida's definition of business does not include occasional or isolated sales of tangible personal property by a person who does not hold himself or herself out as engaged in business, except sales of aircraft, boats, mobile homes and motor vehicles. Florida's separate secondhand dealer law also leaves out garage sale operators holding garage sales on fewer than 10 weekends a year. The rule: [Fla. Stat. § 212.02(2)](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.02.html). > "the term “business” shall not be construed in this chapter to include occasional or isolated sales or transactions involving tangible personal property or services by a person who does not hold himself or herself out as engaged in business" Florida Legislature, [Fla. Stat. § 212.02, Definitions](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.02.html), Fla. Stat. § 212.02(2) > "Any garage sale operator who holds garage sales less than 10 weekends per year." Florida Legislature (Online Sunshine), [Fla. Stat. § 538.03, Definitions; applicability](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0538/Sections/0538.03.html), § 538.03(2)(f), persons the secondhand dealer law does not apply to Sources: [Fla. Stat. § 212.02, Definitions](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.02.html); [Fla. Stat. § 538.03, Definitions; applicability](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0538/Sections/0538.03.html). ## Worked examples ### Florida seller with marketplace and booth sales You sell $1,200 a month through a marketplace that has certified it collects Florida tax, and $300 a month at a flea market booth. You register as a dealer for the booth sales, collect tax on the $300 ($18.00 at the 6% state rate, plus any county surtax where the booth is), and leave the $1,200 in marketplace sales off your return as the law directs. ### Buying a liquidation lot As a registered dealer you receive an Annual Resale Certificate each year (the next year's certificate is available each November and the current one expires December 31). You give the wholesaler a copy, or it gets a transaction authorization number with your certificate number. ## Edge cases and details - The Department's page and TIP 21A01-03 say marketplace sales are excluded from the seller's return if applicable; neither describes separately how a Florida seller with no sales outside marketplaces reports. - The marketplace exclusion applies only when the marketplace provider certifies it will collect and remit Florida tax; the certification may be in your seller agreement. - For marketplace sales the Department may not audit marketplace sellers except where the provider seeks relief for bad information the seller supplied, but it may audit sales made outside the marketplace. - Boats, aircraft, mobile homes and motor vehicles are taxed even in an occasional sale. - Florida's secondhand dealer law (Chapter 538) is a separate registration from sales tax: the Department's New Dealer Guide says anyone who buys, trades or sells secondhand goods registers on Form DR-1S, and § 538.09 sets a $6 fee per location, a $6 annual renewal each October 1, and a fee for processing fingerprints. - Chapter 538's definition of secondhand goods leaves out, among other things, books, clothing, coins, costume jewelry, pianos, office furniture and motor vehicles, so a reseller of those goods isn't dealing in secondhand goods under that law. - Chapter 538 also doesn't apply to garage sale operators holding garage sales on fewer than 10 weekends a year, to people at antique, coin or collectible shows or sales, to transactions with registered nonprofit, religious or charitable organizations, or to someone offering their own or others' property on a website who doesn't have, and isn't required to have, a local occupational or business license for it (§ 538.03(2)). Check with a lawyer about whether it reaches your sourcing. - The Department's civil fine for violating the secondhand dealer registration section is up to $10,000 per violation (§ 538.09(4)). - A Department tax information publication issued July 6, 1999 (TIP 99A01-27) says anyone selling taxable goods at a flea market must be registered as a sales tax dealer before engaging in business and remits tax directly to the Department, not through the market operator. ## What to do 1. Based in Florida and selling only on marketplaces: the Department's page says a marketplace seller with a physical presence in Florida registers as a dealer; keep each marketplace's certification that it collects Florida tax (often in the seller agreement), and ask the Department or a tax professional how to report if you have no sales outside marketplaces. 2. Any sales outside a marketplace from a Florida location: register online with the Department before you start and display the certificate where you sell. 3. Buying inventory: use your Annual Resale Certificate and download the new one each November. 4. If you buy secondhand goods from the public or take consignments, ask a tax professional whether Chapter 538's secondhand dealer registration applies to you. ## Common questions ### Do I need a Florida sales tax registration if I only sell on eBay? If you are based in Florida, the Department's registration page says a marketplace seller with a physical presence in Florida must register online as a dealer and collect tax on its sales made outside the marketplace; sales a certifying marketplace collects on are left off your return. ### When does a Florida resale certificate expire? Florida Annual Resale Certificates expire each year on December 31; the Department makes the next year's certificate available each November to registered dealers. ### Do I need to register for a Florida yard sale? Florida's definition of business excludes occasional or isolated sales by a person who doesn't hold out as engaged in business, except sales of boats, aircraft, mobile homes and motor vehicles. ### Do I need a Florida secondhand dealer registration to resell on eBay? It depends on what you sell and how. The law's definition of secondhand goods excludes books, clothing, coins and costume jewelry, among others, and the law doesn't apply to someone offering property on a website who doesn't have, and isn't required to have, a local business license for it. Check § 538.03 with a lawyer for your situation. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Florida: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/florida/) - [District of Columbia: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/district-of-columbia/) - [Georgia: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/georgia/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Florida's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Florida Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Florida Legislature: [Fla. Stat. § 212.05965, Taxation of marketplace sales](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05965.html); read Oct 23, 2026. Marketplace seller rules, certification, registration for outside sales. - Florida Department of Revenue: [Tax Information Publication 21A01-03 (May 14, 2021)](https://floridarevenue.com/taxes/tips/Documents/TIP_21A01-03.pdf), dated May 14, 2021; read Oct 23, 2026. Marketplace provider registration from July 1, 2021. - Florida Legislature: [Fla. Stat. § 212.18, Administration of law; registration of dealers](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.18.html); read Oct 23, 2026. Certificate per place of business; $100 fee for failing to register. - Florida Department of Revenue: [Account Management and Registration](https://floridarevenue.com/taxes/eservices/Pages/registration.aspx); read Oct 23, 2026. Online registration. - Florida Department of Revenue: [Annual Resale Certificate for Sales Tax](https://floridarevenue.com/taxes/taxesfees/Pages/annual_resale_certificate_sut.aspx); read Oct 23, 2026. What the certificate covers, how to use it, penalties. - Florida Department of Revenue: [New Dealer Guide to Working with the Florida Department of Revenue (GT-800054)](https://floridarevenue.com/Forms_library/current/brochure/gt800054.pdf); read Oct 23, 2026. DR-13 expiry, secondhand dealer registration. - Florida Department of Revenue: [Registration Application for Secondhand Dealers and Secondary Metals Recyclers (DR-1S) and instructions](https://floridarevenue.com/Forms_library/current/dr1s.pdf); read Oct 23, 2026. Secondhand dealer definition and $6 fee. - Florida Legislature: [Fla. Stat. § 212.02, Definitions](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.02.html); read Oct 23, 2026. Occasional or isolated sales not a business. - Florida Legislature (Online Sunshine): [Fla. Stat. § 538.03, Definitions; applicability](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0538/Sections/0538.03.html); read Oct 23, 2026. What counts as secondhand goods and who the secondhand dealer law does not cover. - Florida Legislature (Online Sunshine): [Fla. Stat. § 538.09, Registration](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0538/Sections/0538.09.html); read Oct 23, 2026. Secondhand dealer registration: $6 per location, annual renewal, fingerprints, fines. - Florida Department of Revenue: [TIP 99A01-27, Sales Tax Changes For Flea Market Vendors, Operators, Managers, Lessors, And Owners](https://floridarevenue.com/taxes/tips/documents/TIP_99A01-27.pdf), dated Jul 6, 1999; read Oct 23, 2026. Flea market vendors register as dealers and remit directly. - Florida Legislature: [Fla. Stat. § 212.05, Sales, storage, use tax (2026 Florida Statutes)](https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05.html); read Oct 23, 2026. State sales tax rate of 6 percent on retail sales. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. 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