New Business Start-Up Kit

The following information is provided to assist newly registered businesses in working with the Florida Department of Revenue.

If you have not yet registered with the Department to collect and/or report tax, or are not sure if you need to register, visit the Department's Account Registration webpage.

General Information

  • Business Owner's Guide for the Major Florida Taxes (GT-300015 PDF Icon)
  • Florida Department of Revenue Power of Attorney and Declaration of Representative (Form DR-835 PDF Icon)
  • Florida Taxpayer's Bill of Rights (GT-800039 PDF Icon)

Sales and Use Tax

  • New Dealer Guide to Working with the Florida Department of Revenue (GT-800054 PDF Icon)
  • Florida Annual Resale Certificate for Sales Tax Brochure (GT-800060 PDF Icon)
  • Common Sales Tax Brackets (Form DR-2X PDF Icon)
  • Sales and Use Tax Return (Form DR-15 PDF Icon)
  • Instructions for DR-15 Sales and Use Tax Returns (Form DR-15N PDF Icon)
  • Discretionary Sales Surtax Rates (Form DR-15DSS)

Corporate Income Tax

  • Florida corporate income/franchise tax is imposed on all corporations for the privilege of conducting business, deriving income, or existing within Florida. Corporations, including entities that are taxed federally as corporations, are subject to the tax. For more information, visit the Department's Florida Corporate Income Tax webpage.

Reemployment Tax

  • Florida Department of Revenue Employer's Quarterly Report (Form RT-6 PDF Icon) *
  • Florida Department of Revenue Employer's Quarterly Report Continuation Sheet (Form RT-6A PDF Icon) *
  • Employer's Quarterly Report Instructions (Form RT-6N PDF Icon)
  • What Employers Need to Know about Reemployment Tax Brochure (RT-800058 PDF Icon)
  • Employer Account Change Form (Form RTS-3 PDF Icon)

* Denotes forms that must be remitted in color. If you cannot print this form in color, place a form order to be mailed to you.

Florida's New Hire Reporting Center

  • State and federal law require all employers to report newly hired and rehired employees to a state directory within 20-days of their start date. For more information, visit the Department’s New Hire Reporting Center website.