FL S0508

Forwarding agents registered as dealers with the Florida Department of Revenue are no longer required to submit a separate Florida Business Tax application when applying for a Florida Certificate of Forwarding Agent Address

Forwarding agents must notify the Department of Revenue within 30 days if they cease business, move from their certified address, change their principal business activity, or stop using the certified address for export

The Department of Revenue is prohibited from requiring a forwarding agent to resubmit a certificate application during the 5-year certificate period, though agents must still update application information annually or within 30 days of any material change

Dealers are prohibited from collecting sales tax on tangible personal property shipped to any certified forwarding agent address listed on the department's website, regardless of who is purchasing the property — replacing the prior system where dealers could accept a copy of the certificate or rely on the website list in lieu of collecting tax

The Department of Revenue must indicate in its online address and jurisdiction database whether an address holds a valid Florida Certificate of Forwarding Agent Address; the act takes effect July 1, 2024