DR-1N
R. 01/15
Communications Services Tax - Complete sections A, F, J, & K if your business activities include:
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Selling communications services (e.g., telephone, paging, certain facsimile services, video conferencing, VOIP, wireless).
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Selling video services (e.g., television programming).
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Selling direct-to-home satellite services.
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Reselling communications services (pay telephones and prepaid calling arrangements).
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Seeking a direct pay permit to self-accrue tax on purchased communications services.
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Purchasing services to integrate into prepaid calling arrangements.
Documentary Stamp Tax - Complete sections A, G, J, & K if your business activities include:
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Entering into written financing agreements (five or more transactions per month).
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Making title loans and pay-day loans.
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Providing on-site financing (buy here – pay here).
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Providing consumer and commercial lending services (banks, mortgage, and consumer finance companies).
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Accepting promissory notes.
Gross Receipts Tax on electrical power or gas - Complete sections A, H, J, & K if your business activities include:
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Selling, transporting, or delivering electricity or gas.
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Operating a local electric or natural or manufactured gas (excluding LP gas) utility distribution facility in Florida.
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Importing into Florida or severing electricity or natural or manufactured gas (excluding LP gas) for your own use instead of
purchasing taxable utility or transportation services.
Severance Tax and Miami-Dade County Lake Belt Fees - Complete sections A, I, J, & K if your business activities include
extracting:
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Extracting oil in Florida for sale, transport, storage, profit, or commercial use.
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Extracting gas in Florida for sale, transport, profit, or commercial use.
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Extracting sulfur in Florida for sale, transport, storage, profit, or commercial use.
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Extracting solid minerals, phosphate rock, or heavy minerals from the soils and waters of Florida for commercial use.
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Extracting lime rock or sand from within the Miami-Dade County Lake Belt Area (see s. 373.4149, F.S., for boundary
description).
Questions and Answers about Registration
What if my business has more than one location?
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Sales tax and solid waste fees: You must complete a separate application for each location.
Sales tax and prepaid wireless E911 fee: You must complete a separate application for each location.
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Communications services tax: Only one registration application is required for all locations.
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Rental car surcharge: You must complete a separate application for each county where you have a rental location.
Documentary stamp tax: You must complete a separate application for each location where books and records are
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maintained. You may register up to five locations on a single application.
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Gross receipts tax on dry-cleaning facilities: Only one registration application is required for all locations.
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Gross receipts tax on electric power or gas: Only one registration application is required for all locations. You may register
each location separately; however, you must complete a separate application for each location separately registered.
Reemployment tax: Only one registration application is required for each entity that has its own federal employer
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identification number (FEIN).
What if I am managing commercial or residential rental property for others? For sales tax, commercial property managers
must use this application; one application per property location. Residential property managers may use Form DR-1C,
Application for Collective Registration for Short Term Rental of Living or Sleeping Accommodations.
If a husband and wife jointly own and operate a business, what type of ownership must we indicate? Generally, when a
husband and wife jointly own and operate a business, the ownership is a “partnership.” We suggest you consult the Internal
Revenue Service for more information on filing options available for married couples.
Instructions for Completing the Florida Business Tax Application, Page 3 of 9