A Sales and Use Tax Certificate is required for all businesses located in the State of Florida that their business activity or products are subject to sales and use tax.

Here is a partial list of business activities that require you to register with the Florida Department of Revenue:

- Sales of taxable items at retail
.
- Repairs or alterations of tangible personal property
.
- Rentals, leases, or licenses to use real property
(for example: commercial office space or mini-warehouses)
.
- Rentals of short-term living accommodations (for example: motel/hotel rooms,
beach houses, condominiums, timeshare resorts, vacation houses, or travel parks)
.
- Rentals or leases of personal property
(for example: vehicles, machinery, equipment, or other goods)
.
- Charges for admission to any place of amusement, sport, or recreation
.
- Manufacturing or producing goods for retail sales
.
- Selling service warranty contracts
.
- Operating vending or amusement machines
.
- Providing taxable services (for example: investigative and crime protection services,
interior nonresidential cleaning services, or nonresidential pest control services)