1. (1) (a) Every person desiring to engage in or conduct business in this state of making retail sales of new motor vehicle tires or lead-acid batteries must register with the Department of Revenue and obtain a certificate of registration for each place of business. Dealers who hold a valid certificate of registration, who at the time of registration for purposes of sales and use tax were not engaged in or conducting such business, are required to change their registration with the Department and register their new tax obligation at each existing place of business.

2. (b) Registration with the Department for purposes of making retail sales of new motor vehicle tires or lead-acid batteries is available by using one of the following methods:

   1. Registering through the Department’s website at floridarevenue.com, using the Department’s eServices.

   2. Filing a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 12A-1.097, F.A.C.) with the Department, as indicated on the registration form.

3. (c) A separate application is required for each place of business. If a business previously submitted Form DR-1 to the Department and holds an active certificate of registration or reemployment tax account, the business may use an Application for Registered Businesses to Add a New Florida Location (Form DR-1A, incorporated by reference in Rule 12A-1.097, F.A.C.) in the following circumstances:

   1. To register an additional business location, or

   2. To update a registered location that has moved from one Florida county to another.

4. (d) Each application submitted to the Department must contain sufficient information to facilitate the processing of the application.
5. (2) Any person who is not the holder of a valid certificate of registration, or whose registration has been cancelled by the Department, is prohibited by law from engaging in such a business; and no license from any authority within the State of Florida to engage in such a business may be issued to any such person.

Rulemaking Authority 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS. Law Implemented 212.18(3), 403.718, 403.7185 FS. History–New 1-2-89, Amended 10-16-89, 12-16-91, 4-2-00, 4-17-03, 11-6-07, 1-17-18, 3-25-20.