Attach Payment Permit For Free

When the customer is a direct pay permit holder, it means they have been approved to pay use tax directly to the Department instead of sales tax to their vendors.

212.183, Florida Statutes (F.S.), allows the Department to authorize certain sales tax dealers to pay directly to the Department. Qualifying entities will be issued a direct pay permit to provide to their suppliers instead of paying sales tax on authorized purchases or leases.

The permit cannot be assigned or transferred, and it also has no expiration. By presenting the signed permit to you, the permit holder certifies that it will pay all applicable sales and use taxes directly to the Department. You must keep the copy of the permit in your records to support the deduction.

A direct pay permit is issued by a jurisdiction and allows the holder of the permit to accrue and pay state and local taxes directly to the jurisdiction. Companies should not think of a direct pay permit as a way of avoiding or evading tax payments.

Expiration Date (maximum of four years): The purchaser hereby claims exemption on the purchase of tangible personal property and selected services made from the vendor listed below. This certifies that this claim is based upon the purchaser's proposed use of the items or services, OR the status of the purchaser.

If you sell items to a business with a resale certificate, do not collect sales tax. Instead, that business will collect sales tax from its customers. Sales tax exemption certificates legally let buyers get out of paying sales tax.

A direct payment exemption certificate issued to a supplier by one branch or division applies to purchases made by all branches or divisions from the same supplier. Direct payment permit holders may not authorize any other person or firm to purchase any taxable items under their permit.