Fla. Admin. Code » Department of Revenue > 12A — Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax > Chapter 12A-17 — REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER
Florida Administrative Code

Fla. Admin. Code R. 12A-17.005 (2026)

Public Use Forms

✓ current as of September 2026
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(1) The following public-use forms and instructions are employed by the Department in its dealings with the public in administering Chapter 538, F.S., and are incorporated by reference in this rule. Copies of forms are available, without cost, by: 1) downloading the form from the Department’s website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) visiting any local Department of Revenue Service Center; or, 4) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

Form Number

Title

Effective Date

(2) DR-1S

Registration Application for Secondhand Dealers and Secondary Metals Recyclers (R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07825)

01/17

(3) DR-1SN

Instructions – Registration Application for Secondhand Dealers and Secondary Metals Recyclers (R. 01/17) (http://www.flrules.org/Gateway/reference.asp?No=Ref-07756)

01/17

Rulemaking Authority 213.06(1), 538.11, 538.37 FS. Law Implemented 538.09, 538.25, 538.31, 538.32, 539.002 FS. History–New 3-15-90, Amended 11-14-91, 4-18-93, 10-17-94, 8-1-02, 9-28-04, 6-28-05, 9-15-08, 1-11-10, 1-17-13, 1-10-17.

Effective: 1/10/2017.