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or manufactured homes that display a RP decal must also register with the Department.

Contractors who only repair or improve mobile or manufactured homes that display a RP decal and

who do not sell tangible personal property to the home owner are not required to register.

You can register to collect and report tax through the Department’s website at .

The site will guide you through an application interview that will help you determine your tax

obligations. If you do not have Internet access, you can complete a paper Florida Business Tax

Application (Form DR-1).

After we approve your registration, you will receive a Certificate of Registration (Form DR-11) and a

Florida Annual Resale Certificate for Sales Tax (Form DR-13). If you are not filing electronically, we

will mail paper tax returns to you. The Florida Annual Resale Certificate for Sales Tax is used for

tax-exempt purchases you intend to resell.

You may purchase materials and parts tax exempt when the item will become a part of a mobile or

manufactured home that remains tangible personal property. Materials that do not become a part

of the repaired home, such as tools or sandpaper, are subject to sales tax and surtax as overhead

items.

Contractors who enter into retail sale plus installation contracts and sell materials to the real

property owner that are specifically described and itemized in the contract may use their Florida

Annual Resale Certificate for Sales Tax to purchase the materials tax exempt. Contractors who do

not sell tangible personal property may not purchase materials and supplies tax exempt.

If the goods bought for resale are later used (not resold), you must report and pay use tax and surtax

on those items. Florida law provides for criminal and civil penalties for fraudulent use of a Florida

Annual Resale Certificate for Sales Tax. (See brochure GT-800060, Florida Annual Resale Certificate

for Sales Tax.)

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If

the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely if

they are postmarked on the first business day after the 20th. Florida law requires you to file a tax

return even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the option

of buying software from a software vendor. For more information on electronic filing and payment

options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales

and use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds transfer

(EFT) for the next calendar year to pay your taxes.

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic payments

no later than 5:00 p.m., ET, on the business day before to the 20th.

Penalty and Interest

Penalty - If you file your return or pay tax late, a late penalty of 10 percent of the amount of

tax owed, but not less than $50, may be charged. The $50 minimum penalty applies even if

no tax is due. Penalty will also be charged if your return is incomplete.

Interest - A floating rate of interest applies to underpayments and late payments of tax.

Current and prior period interest rates are posted on our website.

Florida Department of Revenue, Sales and Use Tax on Mobile and Manufactured Home

Repairs and Improvements, Page 2

Form Gt-800069 - Sales And Use Tax On Mobile And Manufactured Home Repairs And Improvements Page 2

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