The Annual Certificate of Resale Form DR-13: http://dor.myflorida.com/Forms_library/current/gt800060.pdf allows dealers to purchase goods to be used and re-sold in their business without paying sales taxes. The certificate allows the dealer to assign and continue to re assign the title to other licensed dealers until the retail sale happens (the tax burden is to be paid by the consumer). The dealer will present this certificate to the seller at the time of purchasing goods for resale in the dealer’s business.