Florida Administrative Code (Last Updated: April 18, 2024) |
12. Department of Revenue |
12A. Sales and Use Tax |
12A-17. Registration As Secondhand Dealer Or Secondary Metals Recycler |
1(1) The following public-use forms and instructions are employed by the Department in its dealings with the public in administering Chapter 538, F.S., and are incorporated by reference in this rule. Copies of forms are available, without cost, by: 1) 41downloading the form from the Department’s website at www.floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) visiting any local Department of Revenue Service Center; or, 4) 74writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
110Form Number
112Title
113Effective Date
115(2) DR-1S
117Registration Application for Secondhand Dealers and Secondary Metals Recyclers (R. 01/17)
128(129http://www.flrules.org/Gateway/reference.asp?No=Ref-07825131)
13201/17
133(3) DR-1SN
135Instructions – Registration Application for Secondhand Dealers and Secondary Metals Recyclers (R. 01/17) 148(149http://www.flrules.org/Gateway/reference.asp?No=Ref-07756151)
15201/17
153Rulemaking Authority 155213.06(1), 156538.11, 157538.37 FS. 159Law Implemented 161538.09, 162538.25, 163538.31, 164538.32, 165539.002 FS. 167History–New 3-15-90, Amended 11-14-91, 4-18-93, 10-17-94, 8-1-02, 9-28-04, 6-28-05, 9-15-08, 1-11-10, 1-17-13, 1-10-17.