Why certificates matter
When a seller does not collect tax because a customer claims an exemption or resale purpose, documentation becomes central to supporting that treatment. Missing, expired, incomplete, or inconsistent records can create avoidable exposure during a review.
Build a repeatable certificate process
- Identify which customers and transactions require documentation.
- Collect certificates before or near the time of sale.
- Review names, dates, numbers, and stated purposes.
- Retain certificates in a searchable location.
- Track expiration and renewal requirements.
- Connect documentation to the related customer and transactions.
How we can help
We can review existing certificate files, identify documentation gaps, and help establish a practical process for future transactions. If certificate issues arise during a review, see our Florida sales tax audit support page.
A resale certificate does not automatically make every purchase exempt. The facts and intended use of the purchase matter.