Overview

This industry comprises a broad category of businesses that are not included in other retail trade categories. It includes but is not limited to businesses that deal in durable and nondurable goods such as: furniture, home furnishings, construction materials, explosives, photography, office equipment, computers, metals, electronics, household appliances, hardware, plumbing, heating, air conditioning, refrigeration, machinery, sporting goods, jewelry, paper, printing, books, apparel, etc.

Business types included in this category:
  • Book Stores and News Dealers

    This industry comprises establishments primarily engaged in retailing new books, newspapers, magazines, and other periodicals.

  • Building Material and Supplies Dealers

    This industry group comprises establishments primarily engaged in retailing new building materials and supplies.

  • Clothing Stores

    This industry group comprises establishments primarily engaged in retailing new clothing.

  • Department Stores

    This industry comprises establishments known as department stores primarily engaged in retailing a wide range of the following new products with no one merchandise line predominating: apparel, furniture, appliances and home furnishings; and selected additional items, such as paint, hardware, toiletries, cosmetics, photographic equipment, jewelry, toys, and sporting goods. Merchandise lines are normally arranged in separate departments.

  • Direct Selling Establishments

    This industry group comprises establishments primarily engaged in nonstore retailing (except electronic, mail-order, or vending machine sales). These establishments typically go to the customers’ location rather than the customer coming to them (e.g., door-to-door sales, home parties). Examples of establishments in this industry are home delivery newspaper routes; home delivery of heating oil, liquefied petroleum (LP) gas, and other fuels; locker meat provisioners; frozen food and freezer meal plan providers; coffee-break service providers; and bottled water or water softener services.

  • Electronic Shopping and Mail-Order Houses

    This industry comprises establishments primarily engaged in retailing all types of merchandise using nonstore means, such as catalogs, toll free telephone numbers, or electronic media, such as interactive television or computer. Included in this industry are establishments primarily engaged in retailing from catalog showrooms of mail-order houses.

  • Electronics and Appliance Stores

    This industry comprises establishments primarily engaged in one of the following: (1) retailing an array of new household-type appliances and consumer-type electronic products, such as televisions, computers, and cameras; (2) specializing in retailing a single line of new consumer-type electronic products; (3) retailing these new products in combination with repair and support services; (4) retailing new prepackaged computer software; and/or (5) retailing prerecorded audio and video media, such as CDs, DVDs, and tapes.

  • Florists

    This industry comprises establishments known as florists primarily engaged in retailing cut flowers, floral arrangements, and potted plants purchased from others. These establishments usually prepare the arrangements they sell.

  • Furniture Stores

    This industry comprises establishments primarily engaged in retailing new furniture, such as household furniture (e.g., baby furniture, box springs, and mattresses) and outdoor furniture; office furniture (except those sold in combination with office supplies and equipment); and/or furniture sold in combination with major appliances, home electronics, home furnishings, or floor coverings.

  • Home Furnishings Stores

    This industry group comprises establishments primarily engaged in retailing new home furnishings (except furniture).

  • Jewelry, Luggage, and Leather Goods Stores

    This industry group comprises establishments primarily engaged in retailing new jewelry (except costume jewelry); new sterling and plated silverware; new watches and clocks; and new luggage with or without a general line of new leather goods and accessories, such as hats, gloves, handbags, ties, and belts.

  • Office Supplies, Stationery, and Gift Stores

    This industry comprises establishments primarily engaged in one or more of the following: (1) retailing new stationery, school supplies, and office supplies; (2) retailing a combination of new office equipment, furniture, and supplies; and (3) retailing new office equipment, furniture, and supplies in combination with selling new computers.

  • Other Miscellaneous Store Retailers

    This industry group comprises establishments primarily engaged in retailing new miscellaneous specialty store merchandise (except motor vehicle and parts dealers; furniture and home furnishings stores; consumer-type electronics and appliance stores; building material and garden equipment and supplies dealers; food and beverage stores; health and personal care stores; gasoline stations; clothing and clothing accessories stores; sporting goods, hobby, book, and music stores; general merchandise stores; florists; office supplies, stationery, and gift stores; and used merchandise stores).

  • Shoe Stores

    This industry comprises establishments primarily engaged in retailing all types of new footwear (except hosiery and specialty sports footwear, such as golf shoes, bowling shoes, and spiked shoes). Establishments primarily engaged in retailing new tennis shoes or sneakers are included in this industry.

  • Sporting Goods, Hobby, and Musical Instrument Stores

    This industry group comprises establishments primarily engaged in retailing new sporting goods, games and toys, and musical instruments.

  • Used Merchandise Stores

    This industry comprises establishments primarily engaged in retailing used merchandise, antiques, and secondhand goods (except motor vehicles, such as automobiles, RVs, motorcycles, and boats; motor vehicle parts; tires; and mobile homes).

General Considerations

Before starting a business, you probably will need to register with the Florida Department of State, the IRS and the Florida Department of Revenue. For businesses located outside of the State of Florida, evidence of registration with their Division of Corporations or Corporate Registry may be required.

Most businesses in this category do not require a state-issued business license to operate. However, licenses are required for these specific business types and Florida agencies:

  • Department of Agriculture and Consumer Services – LP gas dealers, LP gas cylinder exchange operators, and LP gas dispensers
  • Department of Financial Services – explosives and sparkler dealers

Business owners in this category may also wish to explore assistance offered by the Florida Department of Economic Opportunity and the advantages of becoming a Florida Lottery retailer.

Get Started

The following represents your interactive licensing checklist for this business category. Select the expandable blue bars below for more information on the specific licenses, permits or registrations that may be required to open your business. We have also included a printable version of the following checklist available at the top of this page for your convenience.

Register your business with the Department of State

Department of State

The Florida Department of State’s Division of Corporations serves as the state’s central depository for a number of commercial activities. These activities include a variety of business entity filings, trade and service mark registrations, federal lien recordings, judgment lien filings, uniform commercial code financing statements, fictitious name registrations, notary commissions, and cable and video service franchises.

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Agency Introduction

The Department of State (DOS) is where you register your business. You can search and access filed information for corporations, limited liability companies, limited partnerships, general partnerships, trademarks, fictitious name registrations and liens. Also, electronic filing and certification can be processed via the Department’s website.


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Apply for your Employer Identification Number (EIN)

Internal Revenue Service

The Internal Revenue Service (IRS) is the nation’s tax collection agency and administers the Internal Revenue Code enacted by Congress.

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Agency Introduction

If you are required to report employment taxes or give tax statements to employees, you need an Employer Identification Number (EIN) to send with all items you report to the Internal Revenue Service (IRS) or Social Security Administration. If you do not intend to hire others, you may skip this step.


  • You may apply for an EIN online if your principal business is located in the United States or U.S. Territories. The person applying online must have a valid Taxpayer Identification Number (SSN, ITIN, EIN). You are limited to one EIN per responsible party per day.

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Register your business with the Department of Revenue

Department of Revenue

The Florida Department of Revenue administers three programs: general tax administration, property tax oversight and child support. The general tax administration program works with Florida businesses that are required to register for, collect, report and remit the taxes and fees administered by the Department.

The Department also manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees within 20 days of an employee’s start date. This information is used to assist the Department’s child support program with child support orders. The employment information reported through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment assistance fraud.

For additional information, please visit www.floridarevenue.com.

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Agency Introduction

A business owner or contractor may need to register for, collect, report and/or remit one or more of the taxes, fees and licenses administered by the Florida Department of Revenue. This is dependent on the structure of a business, the activities of a business, and whether the business hires employees. In addition, businesses must report newly hired, re-hired and temporary employees through the State of Florida’s New Hire Reporting program managed by the Florida Department of Revenue.


Business Taxes, Fees and Surcharge

Businesses in this category may be required to register for, collect, report and/or remit one or more of the following taxes and fees.

  • Most corporations and certain entities conducting business, or who are incorporated in Florida, including out-of-state corporations, must file a Florida corporate income tax return.

    Register online or by submitting a Florida Business Tax Application (Form DR-1), or by filing the Florida Corporate Income/Franchise Tax Return (Form F-1120).

    More info

  • Reemployment Assistance gives partial, temporary income to workers who lose their jobs through no fault of their own and are able and available for work. If your business will employ workers in Florida, you may register online or submit a Florida Business Tax Application (Form DR-1).

    More info

  • Before conducting business, anyone selling, renting, leasing or repairing goods, providing certain services, charging admissions, or renting or leasing short-term lodging, housekeeping accommodations, or commercial real property must register with the Department of Revenue.

    Additionally, use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase.

    Register online or by submitting a Florida Business Tax Application (Form DR-1).

    More info

  • This surtax, imposed by most Florida counties, applies to most transactions subject to sales or use tax. Businesses must also collect the applicable discretionary sales surtax from the purchaser at the time of sale, then report and remit it to the Department of Revenue.

    No additional registration is required.

    More info

  • Retailers are required to collect this fee on each sale of prepaid wireless service that allows a caller to connect to, and interact with, the Enhanced 911 (E911) System. Retailers must then remit the fee to the Department of Revenue.

    Register online or by submitting a Florida Business Tax Application (Form DR-1).

    More info

  • Gross Receipts Tax on Dry Cleaning – Businesses operating dry-cleaning and dry drop-off facilities engaged in laundering or dry-cleaning of clothing and other fabrics must pay a gross receipts tax at a rate of 2 percent of all charges for such services. Before beginning business, you must register for the dry-cleaning gross receipts tax online or by completing a Florida Business Tax Application (Form DR-1).

    Lead-Acid Battery Fee – Retailers selling new or remanufactured lead-acid batteries separately or as a component part of a motor vehicle (on- or off-road), vessel, or aircraft, must collect a $1.50 fee from the purchaser of each battery. Before beginning business, you must register each location for the lead-acid battery fee online or by completing a Florida Business Tax Application (Form DR-1).

    New Tire Fee – Retailers selling new motor vehicle tires separately or as a component part of a motor vehicle, must collect a $1.00 fee from the purchaser of each tire. Before beginning business, you must register each location for the waste tire fee online or by completing a Florida Business Tax Application (Form DR-1).

    Rental Car Surcharge – Businesses that lease or rent motor vehicles designed to carry fewer than nine passengers, or that sell car-sharing membership services for such vehicles, must collect, report, and remit the $2.00 per day (for lease or rental) or $1.00 per usage (for car-sharing) rental car surcharge to the Department of Revenue. Before beginning business you must register each rental location for the rental car surcharge online or by completing a Florida Business Tax Application (Form DR-1).

    More info

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Reporting Employment Information

The Department manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees within 20 days of an employee’s start date. The Department’s Child Support program utilizes employment information and employer cooperation to assist with child support order compliance. The reported employment information through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment fraud.

  • Register your business to report newly hired, re-hired or temporary employees within 20 days of an employee’s start date.

    More info

  • The Department of Revenue’s Child Support Program works with employers in a variety of ways to ensure compliance with child support orders when applicable. Employers must work with the Child Support Program to respond to income withholding requests and to enroll children in medical insurance plans. Once registered with the New Hire Reporting Center, businesses will be able to access the Child Support Employer Services website to report employee termination and bonus or lump sum payments, request replacement copies of income withholding notices currently in place for employees, and use the Program’s online calculator to get pro-rated child support amounts for employees that have more than one child support case.

    More info

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Secondhand Dealers and Secondary Metals Recyclers

Businesses in this category may be subject to one or more of the following registration requirements.

  • Before beginning business operations, persons who purchase, consign or trade secondhand goods at a store location, or by means of an automated kiosk must register.

    In addition to submitting a Florida Business Tax Application (Form DR-1) for sales and use tax registration, you must submit a Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S) to begin the registration process.

    More info

  • Before beginning business operations, persons engaging in, or contracting with other persons engaging in the business of purchasing jewelry or precious metals through an Internet website, the United States mail, or telemarketing, must register.

    In addition to submitting a Florida Business Tax Application (Form DR-1) for sales and use tax registration, you must submit a Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S) to begin the registration process.

    More info

  • Before beginning business operation, persons operating salvage, scrap metal, or recycling center businesses must register as secondary metals recyclers.

    In addition to submitting a Florida Business Tax Application (Form DR-1) for sales and use tax registration, you must submit a Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S) to begin the registration process.

    More info

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Coin-Operated Amusement Machine Operators

Businesses in this category may be subject to the following certificate requirements.

  • Operators of coin-operated amusement machines must purchase annually and display an Amusement Machine Certificate at each location.

    In addition to submitting a Florida Business Tax Application (Form DR-1) for sales and use tax registration, you must submit an Application for Amusement Machine Certificate (Form DR-18), that includes each location where you operate machines.

    More info

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Apply for a license or registration from the Department of Financial Services

Department of Financial Services

The Florida Department of Financial Services (DFS) is the agency responsible for providing services and regulating businesses in financial and insurance related professions, as well as serving as the state’s fire marshal and chief financial officer. Financial and insurance related professionals will need to coordinate with DFS to obtain applicable licenses, registrations and/or permits.

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Division of State Fire Marshal, Bureau of Fire Prevention

The Division of State Fire Marshal’s Bureau of Fire Prevention is comprised of a variety of compliance and enforcement programs including boiler inspections, licensure of fire related industries, explosives, and fire code development. The Bureau of Fire Prevention is responsible for the licensing, inspection, and regulation of the Fire Equipment Industry (Portable Fire Extinguisher and Pre-Engineered Systems Dealers), the Engineered Fire Protection System Industry (Fire Sprinkler Contractors), the Explosives Industry (Manufacture, Distribution, and Use), the Sparkler Industry (manufacture, Distribution, Wholesale, and Retail Sales), and the Construction Materials Mining Industry.

  • Explosives dealers are required to be licensed by the Division of State Fire Marshal. “Explosives” means any chemical compound, mixture, or device, the primary purpose of which is to function by explosion.

    More info

  • Retailers of sparklers are required to register with the Division of State Fire Marshal. “Sparkler” means a device which emits showers of sparks upon burning, does not contain any explosive compounds, does not detonate or explode, is handheld or ground based, cannot propel itself through the air, and contains not more than 100 grams of the chemical compound which produces sparks upon burning.

    More info

  • Seasonal retailers of sparklers are required to register with the Division of State Fire Marshal. “Sparkler” means a device which emits showers of sparks upon burning, does not contain any explosive compounds, does not detonate or explode, is handheld or ground based, cannot propel itself through the air, and contains not more than 100 grams of the chemical compound which produces sparks upon burning.

    More info

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Apply for a license from the Department of Agriculture and Consumer Services

Department of Agriculture and Consumer Services

The Florida Department of Agriculture and Consumer Services (FDACS) supports and promotes Florida agriculture, protects the environment, safeguards consumers, and ensures the safety and wholesomeness of food.  FDACS licenses and inspects various businesses and professions in Florida, such as bakeries, milk producers, weights and measurements, pesticide dealers, oyster harvesting, pre-packaged food sales, beekeepers and travel agents, among others. A variety of different businesses may need to coordinate with FDACS to obtain applicable licenses, registrations and/or permits.

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  • Licensure required for any person, firm or corporation involved in the following activities: sales of LP gas; cylinder exchange; sale or lease of LP gas appliances/equipment; installation, service and repair of LP or natural gas appliances and equipment; carburetion equipment sales and installation; re-qualification of cylinders.

    More info

  • Licensure is required for any person, firm or corporation operating a liquefied petroleum gas dispensing unit for serving liquid product to the ultimate consumer; includes sales of appliances and equipment.

    More info

  • Licensure is required for any person, firm or corporation operating a liquefied petroleum gas dispensing unit for serving liquid product to the ultimate consumer; includes sales of appliances and equipment, and whose services include service, installation or repair of recreational vehicle systems.

    More info

  • Licensure is required for any person, firm or corporation selling or leasing liquefied petroleum gas apparatus, appliances or equipment.

    More info

  • Licensure is required for any person, firm or corporation operating a cylinder exchange unit (where filled propane cylinders are stored while awaiting sale, or being offered in exchange for empty cylinders.)

    More info

  • FDACS is responsible for monitoring the accuracy of Florida’s gas pumps, scales, price scanners, and other commercial weighing and measuring devices to promote a fair and equitable marketplace and protect consumers. In addition, this agency tests packaged goods to verify the accuracy of package labeling as it pertains to net quantity.

    More info

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Explore assistance from the Department of Economic Opportunity (optional)

Department of Economic Opportunity

In collaboration with our partners, the Florida Department of Economic Opportunity (DEO) assists the Governor in advancing Florida’s economy by championing the state’s economic development vision and by administering state and federal programs and initiatives to help visitors, citizens, businesses, and communities.

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Agency Introduction

The Department of Economic Opportunity (DEO) utilizes public and private sector expertise to attract, retain and grow businesses and create jobs in Florida. It also provides valuable resources for businesses and entrepreneurs; assistance with recruiting workers; and statistical information regarding Florida businesses and employment. Your business may qualify for various state or federal assistance.


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Become a Florida Lottery retailer (optional)

Florida Lottery

The Florida Lottery was established by the Florida Legislature in 1987 to maximize revenues for the enhancement of public education in Florida and to enable the people of the state to play the best Lottery Games available.

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Agency Introduction

The Florida Lottery was established by the Florida Legislature in 1987 to maximize revenues for the enhancement of public education in Florida and to enable the people of the state to play the best Lottery games available. The Florida Lottery offers fun and excitement for all who play, with new games, bigger prizes and more winners. Becoming a Florida Lottery retailer can add a new and exciting dimension to your business. Retailers earn a commission on each ticket sold, and a cashing bonus on every prize paid valued under $600. Retailers can also earn extra cash through various incentive programs.


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Federal & Local Government Requirements

This checklist provides state requirements only. Remember to check federal requirements and your local county and municipal agencies. The following organizations and websites can help:

  • Florida’s Small Business Development Center Network (FLSBDC) – State designated as Florida’s principal provider of small business assistance, the network provides no-cost, professional business consulting, in-person and on-demand training, and access to business research resources to help Florida businesses—no matter their stage of business—grow and succeed.
  • Florida Chamber of Commerce – The chamber is a Florida business organization whose goal is to further the interest of businesses in Florida.
  • County Websites – Florida’s county governments require various licenses, permits and filings above and beyond state requirements, depending on the type of business you wish to open. Find out about other public services and opportunities related to Florida counties and their governments by visiting the Florida Association of Counties website.
  • City Websites – Business owners should be aware of local government requirements, especially local business taxes (occupational licenses), building permits and inspections, planning and zoning, and community and economic development opportunities. The Florida League of Cities offers a comprehensive, alphabetical listing of municipality websites and additional information about local events and government requirements.

Disclaimer: The State of Florida operates OpenMyFloridaBusiness.gov as a public service to Florida residents and visitors worldwide. While efforts were made to verify that the content of this website is accurate and comprehensive, it is recommended that you consult with a professional (e.g., attorney, CPA, SBDC, etc.) to ensure you meet all requirements before starting your business. OpenMyFloridaBusiness.gov is not responsible for the content of external websites.